Corporate Tax Comparison

Brazil vs Cyprus

Compare Brazil and Cyprus 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 · Cyprus: 4/05/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Brazil

Cyprus

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

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

Corporate Income Tax (CIT)

Brazil

Cyprus

General CIT Rate:

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

General CIT Rate:

12.5

CIT Return Due Date:

The last working day of July.

CIT Return Due Date:

Tax due on March 31 of the second year after the calendar 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 relevant tax is due on August 1 of the year following the calendar year.

CIT Estimated Payment Due Date:

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

CIT Estimated Payment Due Date:

Payment in installments of equal amounts on July 31 and December 31 of the relevant tax/calendar year.

Withholding Tax (WHT)

Brazil

Cyprus

Resident Withholding Tax (Dividend/Interest/Royalty):

0 / 15 - 22.5 / N/A

Resident Withholding Tax (Dividend/Interest/Royalty):

0/17/0

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

10 / 15 / 15

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

0/0/10

Value-Added Tax (VAT)

Brazil

Cyprus

General VAT Rate:

5% - 30%

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Value-Added Tax (VAT)

General VAT Rate:

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Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Brazil

Cyprus

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

Cyprus

Composite Effective Average Tax Rate:

32%

Composite Effective Average Tax Rate:

11.4%

Composite Effective Marginal Tax Rate:

15%

Composite Effective Marginal Tax Rate:

5.92%

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