Corporate Tax Comparison

Brazil vs Chinese Taipei

Compare Brazil and Chinese Taipei 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 · Chinese Taipei: 2/14/2024 · Time of Update — Brazil: 10/07/2026 · Chinese Taipei: 4/05/2026

Base Country/Region

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Compare Corporate Tax

Brazil

Chinese Taipei

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — Brazil: 2/14/2024 · Chinese Taipei: 2/14/2024 · Time of Update — Brazil: 10/07/2026 · Chinese Taipei: 4/05/2026

Corporate Income Tax (CIT)

Brazil

Chinese Taipei

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:

No later than the fifth month after the end of the tax year.

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:

No later than the fifth month after the end of the tax year.

CIT Estimated Payment Due Date:

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

CIT Estimated Payment Due Date:

CIT is expected to be paid in the ninth month of the enterprise's fiscal year.

Withholding Tax (WHT)

Brazil

Chinese Taipei

Resident Withholding Tax (Dividend/Interest/Royalty):

0 or 10 / 15 - 22.5 / N/A

Resident Withholding Tax (Dividend/Interest/Royalty):

0/10/10

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

10 / 15 / 15

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

21/15/20

Value-Added Tax (VAT)

Brazil

Chinese Taipei

General VAT Rate:

17% - 20% (ICMS)

General VAT Rate:

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Brazil

Chinese Taipei

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 generally taxed at the standard CIT rate of 20%. Securities gains are exempt from CIT but subject to IBT at 12% (TWD 600,000 deduction; 50% exempt if held over 3 years). Real estate transactions are subject to the Joint Property Tax System 2.0 at 15%–45% based on holding period (for properties acquired after January 1, 2016). Capital losses may be carried forward for 5 years.

Effective Tax Rate (ETR)

Brazil

Chinese Taipei

Composite Effective Average Tax Rate:

32%

Composite Effective Marginal Tax Rate:

15%

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