🇧🇷 نظرة عامة على الضرائب — Brazil

Limited Liability Company (Ltda)

Brazil's corporate tax consists of IRPJ (Imposto de Renda Pessoa Jurídica) at 15% on taxable profit, plus a 10% surcharge on annual profit exceeding BRL 240,000, bringing the effective rate to 25% on higher profits. CSLL (Contribuição Social sobre o Lucro Líquido) adds 9%, for a combined rate of up to 34%. On top of this, PIS/COFINS are turnover taxes levied on gross revenue at combined rates of 3.65% (cumulative) or 9.25% (non-cumulative with input credits). ICMS is a state-level VAT at 7–25% depending on the product and state. ISS is a municipal services tax at 2–5%. The Simples Nacional regime replaces most of these taxes with a single unified rate of 4–33% on revenue for qualifying SMEs (annual revenue up to BRL 4.8 million). The ongoing tax reform aims to unify PIS, COFINS, IPI, ICMS, and ISS into a dual VAT system (CBS + IBS), with implementation phased through 2033.