Corporate Tax Comparison

Brazil vs Gibraltar

Compare Brazil and Gibraltar 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 · Gibraltar: 5/22/2024 · Time of Update — Brazil: 10/07/2026 · Gibraltar: 4/05/2026

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Compare Corporate Tax

Brazil

Gibraltar

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — Brazil: 2/14/2024 · Gibraltar: 5/22/2024 · Time of Update — Brazil: 10/07/2026 · Gibraltar: 4/05/2026

Corporate Income Tax (CIT)

Brazil

Gibraltar

General CIT Rate:

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

General CIT Rate:

15% from 1 July 2024 (previously 12.5%). Utility and energy providers and corporations abusing a dominant position: 20%.

CIT Return Due Date:

The last working day of July.

CIT Return Due Date:

CIT returns are due nine months after the date of the company's financial year end.

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:

The final balance (being the actual tax liability less any payments made on account) is due by the date of filing the return (i.e. nine months after the date of the company's financial year end).

CIT Estimated Payment Due Date:

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

CIT Estimated Payment Due Date:

Companies are required to make payments on account of future liabilities by 28 February and 30 September in each calendar year.

Withholding Tax (WHT)

Brazil

Gibraltar

Resident Withholding Tax (Dividend/Interest/Royalty):

0 or 10 / 15 - 22.5 / N/A

Resident Withholding Tax (Dividend/Interest/Royalty):

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

10 / 15 / 15

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

Value-Added Tax (VAT)

Brazil

Gibraltar

General VAT Rate:

17% - 20% (ICMS)

General VAT Rate:

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Brazil

Gibraltar

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).

Effective Tax Rate (ETR)

Brazil

Gibraltar

Composite Effective Average Tax Rate:

32%

Composite Effective Marginal Tax Rate:

15%

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