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This section addresses the taxes and mandatory contributions that medium-sized domestic companies in Brazil must pay in a given year, as well as measures of the administrative burden of paying taxes and contributions.
The country data appearing on this page was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 183 economies. The most recent round of data collection for the project was completed in June 2009.
The table below shows the main indicators for paying taxes. They are:
the total number of payments per year;
the time it takes to prepare, file, and pay (or withhold) the corporate income tax, the value added tax and social security contributions (in hours per year); and
the total tax rate, which measures the amount of taxes and manda¬tory contributions payable by the business in the second year of operation, expressed as a share of commercial profits.
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.
View all indicator data and topic details for this economy.