Corporate Tax Comparison

Brazil vs Czech Republic

Compare Brazil and Czech Republic corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Published — Brazil: 2/14/2024 · Czech Republic: 2/14/2024 · Time of Update — Brazil: 10/07/2026 · Czech Republic: 10/02/2026

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Compare Corporate Tax

Brazil

Czech Republic

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — Brazil: 2/14/2024 · Czech Republic: 2/14/2024 · Time of Update — Brazil: 10/07/2026 · Czech Republic: 10/02/2026

Corporate Income Tax (CIT)

Brazil

Czech Republic

General CIT Rate:

34 (composed of 25% IRPJ and 9% CSLL).

General CIT Rate:

The tax year starting in 2024 is 21 (previously 19).

CIT Return Due Date:

The last working day of July.

CIT Return Due Date:

Within three months after the end of the tax filing period (or four months if submitted electronically), or six months for entities that have been audited or for entities whose tax returns are submitted by registered advisors.

CIT Payment Due Date:

Usually, on the last working day of March of the following year (when calculating IRPJ and CSLL annually), taxpayers can pay taxes within a quota from the last working day of the next month to the end of the quarter, or they can pay taxes in three installments, with the first installment from the next month to the end of the quarter when IRPJ and CSLL are calculated quarterly.

CIT Payment Due Date:

CIT Estimated Payment Due Date:

Normally monthly instalments, but there is an option of quarterly instalment.

CIT Estimated Payment Due Date:

Prepaid taxes are paid every half year or quarter.

Withholding Tax (WHT)

Brazil

Czech Republic

Resident Withholding Tax (Dividend/Interest/Royalty):

0 or 10 / 15 - 22.5 / N/A

Resident Withholding Tax (Dividend/Interest/Royalty):

15/0/0

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

10 / 15 / 15

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

15-35/15-35/15-35

Value-Added Tax (VAT)

Brazil

Czech Republic

General VAT Rate:

17% - 20% (ICMS)

General VAT Rate:

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Brazil

Czech Republic

General Capital Gain Tax Rate:

Residents: 34 legal entities (considered as a part of normal income, subject to normal CIT tax rate); non-residents: 15 to 22.5 (WHT); non-residents from tax haven countries: 25 (WHT).

General Capital Gain Tax Rate:

Capital gains are subject to the normal corporate income tax rate constraints.

Effective Tax Rate (ETR)

Brazil

Czech Republic

Composite Effective Average Tax Rate:

32%

Composite Effective Average Tax Rate:

20.31%

Composite Effective Marginal Tax Rate:

15%

Composite Effective Marginal Tax Rate:

20.73%

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