Corporate Tax Comparison

Brazil vs Italy

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

Time of Update — Brazil: 3/24/2026 · Italy: 4/05/2026

Base Country/Region

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Compare Corporate Tax

Brazil

Italy

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Brazil: 3/24/2026 · Italy: 4/05/2026

Corporate Income Tax (CIT)

Brazil

Italy

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:

By the end of the 9th 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:

The last day of the sixth 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:

Advance payment: 1) Pay 40% on the last day of the sixth month after the end of the tax year, 2) Pay 60% at the end of the eleventh month after the end of the tax year.

Withholding Tax (WHT)

Brazil

Italy

Resident Withholding Tax (Dividend/Interest/Royalty):

0 / 15 - 22.5 / N/A

Resident Withholding Tax (Dividend/Interest/Royalty):

0/0/0

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

10 / 15 / 15

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

26/26/30

Value-Added Tax (VAT)

Brazil

Italy

General VAT Rate:

5% - 30%

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Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Brazil

Italy

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. For financial investments, as long as they meet the conditions stipulated by law, they can be eligible for a 95% exemption under the PEX system.

Effective Tax Rate (ETR)

Brazil

Italy

Composite Effective Average Tax Rate:

32%

Composite Effective Average Tax Rate:

21.18%

Composite Effective Marginal Tax Rate:

15%

Composite Effective Marginal Tax Rate:

-22.74%

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