Finland vs Brazil
Corporate Tax Comparison
Time of Update: Finland: 4/05/2026 / Brazil: 3/24/2026
Compare Finland and Brazil corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Finland vs Brazil Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Finland
Brazil
General CIT Rate:
20
General CIT Rate:
34 (composed of 25% IRPJ and 9% CSLL).
CIT Return Due Date:
Four months from the end of the accounting period.
CIT Return Due Date:
The last working day of July.
CIT Payment Due Date:
Taxpayers can apply to modify the prepayment of tax until the tax assessment is completed (within ten months from the end of the fiscal year). The deadline for the final CIT payment is the third day of the second month after the completion of the tax assessment for the current 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 Estimated Payment Due Date:
The company's prepayment of taxes is collected in two installments or 12 installments during the tax year. If the total amount to be paid does not exceed 2000 euros, the installments will be due in the third and ninth months of the accounting period. If the total amount to be paid exceeds 2000 euros, the installments will be due monthly (on the 23rd of each month). The tax authorities can collect or increase prepayment of taxes without application within two months after the end of the fiscal year. The tax authorities may reduce or cancel prepayment of taxes (with or without the taxpayer's application) until the tax assessment is completed.
CIT Estimated Payment Due Date:
Normally monthly instalments, but there is an option of quarterly instalment.
Withholding Tax (WHT)
Finland
Brazil
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
0 / 15 - 22.5 / N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty):
20/0/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10 / 15 / 15
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Finland
Brazil
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
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).
Effective Tax Rate (ETR)
Finland
Brazil
Composite Effective Average Tax Rate:
19.71%
Composite Effective Average Tax Rate:
32%
Composite Effective Marginal Tax Rate:
22.6%
Composite Effective Marginal Tax Rate:
15%
