Corporate Tax Comparison

Brazil vs Luxembourg

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

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Brazil

Luxembourg

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

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

Corporate Income Tax (CIT)

Brazil

Luxembourg

General CIT Rate:

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

General CIT Rate:

23.87% (CIT, solidarity surtax, and municipal business tax [Luxembourg City, from tax year 2025])

CIT Return Due Date:

The last working day of July.

CIT Return Due Date:

December 31 of the following 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:

At the end of the month following the receipt of the tax assessment receipt.

CIT Estimated Payment Due Date:

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

CIT Estimated Payment Due Date:

Quarterly installment payment.

Withholding Tax (WHT)

Brazil

Luxembourg

Resident Withholding Tax (Dividend/Interest/Royalty):

0 / 15 - 22.5 / N/A

Resident Withholding Tax (Dividend/Interest/Royalty):

15/0/0

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

10 / 15 / 15

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

15/0/0

Value-Added Tax (VAT)

Brazil

Luxembourg

General VAT Rate:

5% - 30%

Learn More

Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Brazil

Luxembourg

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 constraint.

Effective Tax Rate (ETR)

Brazil

Luxembourg

Composite Effective Average Tax Rate:

32%

Composite Effective Average Tax Rate:

23.24%

Composite Effective Marginal Tax Rate:

15%

Composite Effective Marginal Tax Rate:

18.09%

A Full-Service Consulting Firm Backs You Up

TKEG Expat is your trusted overseas business partner. We are the retail consulting department of THE KEITH &EVEN GROUP, a Hong Kong-based global consulting agency with access to 50 markets, covering approximately 72 percent of global GDP.
With its strategic advantages, we can connect customers to opportunities worldwide and serve them in 21 industries.

Learn More About THE KEITH & EVEN GROUP >

A Full-Service Consulting Firm Backs You Up

Corporate Clients

Do You Represent A Big Corporation Or Already Have 10 Million USD In Revenue?

If you represent a big corporation, or if your company already has more than $10 million USD in revenue, you may be interested in the enterprise solutions provided by THE KEITH &EVEN GROUP.

Enterprise Solutions >