Corporate Tax Comparison

Brazil vs Belize

Compare Brazil and Belize 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 · Belize: 4/01/2026

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Compare Corporate Tax

Brazil

Belize

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Brazil: 3/24/2026 · Belize: 4/01/2026

Corporate Income Tax (CIT)

Brazil

Belize

General CIT Rate:

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

General CIT Rate:

Companies in the oil industry: Subject to 25% income tax.
Most other businesses: Primarily subject to Business Tax levied on gross revenue / gross income, with common rates such as:

Other trading or businesses: 1.75%
Real estate income (rent, royalties, premiums, etc.): 3%
Professional / occupational income: 6%
Income from commissions, royalties, dividends, etc.: 15%
Financial institutions: 15%

CIT Return Due Date:

The last working day of July.

CIT Return Due Date:

Annual tax returns must be filed by March 31 of the subsequent 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:

Monthly business tax payments must be filed by the 15th day of each month, covering receipts for the previous month.

CIT Estimated Payment Due Date:

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

CIT Estimated Payment Due Date:

Estimated tax payments follow the same monthly schedule as business tax payments.

Withholding Tax (WHT)

Brazil

Belize

Resident Withholding Tax (Dividend/Interest/Royalty):

0 / 15 - 22.5 / N/A

Resident Withholding Tax (Dividend/Interest/Royalty):

15/NA/NA

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

10 / 15 / 15

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

15/15/0

Value-Added Tax (VAT)

Brazil

Belize

General VAT Rate:

5% - 30%

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Value-Added Tax (VAT)

General VAT Rate:

12.5%

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Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Brazil

Belize

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:

Effective Tax Rate (ETR)

Brazil

Belize

Composite Effective Average Tax Rate:

32%

Composite Effective Average Tax Rate:

25%

Composite Effective Marginal Tax Rate:

15%

Composite Effective Marginal Tax Rate:

25%

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