Corporate Tax Comparison

Brazil vs Malta

Compare Brazil and Malta 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 · Malta: 2/14/2024 · Time of Update — Brazil: 10/07/2026 · Malta: 9/25/2026

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Compare Corporate Tax

Brazil

Malta

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — Brazil: 2/14/2024 · Malta: 2/14/2024 · Time of Update — Brazil: 10/07/2026 · Malta: 9/25/2026

Corporate Income Tax (CIT)

Brazil

Malta

General CIT Rate:

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

General CIT Rate:

CIT Return Due Date:

The last working day of July.

CIT Return Due Date:

After nine months from the end of the accounting period, or by 31 March following the tax year (even though the Maltese tax authorities typically extend this deadline by one to two months for electronically submitted cases), whichever is later.

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:

Generally, the tax for the year is due and payable on the tax return date; the extension for electronic filing applies only to submitting the return, not to paying the tax.

CIT Estimated Payment Due Date:

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

CIT Estimated Payment Due Date:

In general, temporary taxes are paid every four months: April 30, August 31, and December 21. However, there are also some exceptions, and the due date for tax payment may be postponed.

Withholding Tax (WHT)

Brazil

Malta

Resident Withholding Tax (Dividend/Interest/Royalty):

0 or 10 / 15 - 22.5 / N/A

Resident Withholding Tax (Dividend/Interest/Royalty):

0/15/0

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

10 / 15 / 15

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

0/0/0

Value-Added Tax (VAT)

Brazil

Malta

General VAT Rate:

17% - 20% (ICMS)

General VAT Rate:

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Brazil

Malta

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:

Regarding the tax rate on capital gains, please refer to the Malta Corporation Tax Summary.

Effective Tax Rate (ETR)

Brazil

Malta

Composite Effective Average Tax Rate:

32%

Composite Effective Average Tax Rate:

28.80%

Composite Effective Marginal Tax Rate:

15%

Composite Effective Marginal Tax Rate:

-9.75%

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