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The table below addresses the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year in Brazil, as well as measures of administrative burden in paying taxes.
15%+10% (surcharge applies on annual taxable income exceeding R$ 240 thousand)
taxable profits
15.7
Payroll tax
1
online filing
-
8.8%
gross salaries
9.5
Severance contribution (FGTS)
0
paid jointly
-
8.5%
gross salaries
9.2
Social contribution (CSLL)
1
online filing
-
9.0%
taxable profits
5.6
Property tax
1
-
2.5%
market value of property
3.7
Financial transactions tax (CPMF)
1
-
0.4%
bank transactions
2.8
Tax on interest
0
-
20.0%
interest income
0.5
not included
Vehicle tax
1
-
1.5%
market value of vehicle
0.1
Totals:
10
2600
69.2
Notes:
Name of taxes have been standardized. For instance income tax, profit tax, tax on company's income are all named corporate income tax in this table.
The hours for VAT include all the VAT and sales taxes applicable.
The hours for Social Security include all the hours for labor taxes and mandatory contributions in general.
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