Brazil — Tax: Corporate Tax

Key facts

• Combined statutory corporate income tax rate (national plus sub-national): 34% (2026)
• Central government rate: 34% (2026)

Steps

1. Step 1: Determine Corporate Tax Liability — Companies must register with the Brazilian tax authority, Receita Federal do Brasil, and obtain a tax ID number (Cadastro de Pessoas Físicas or Jurídicas, or CPF/CNPJ).
2. Step 2: Calculate Social Contributions — Employers must also register with the Federal Labour Authority ( Ministério do Trabalho e Previdência ) and pay social contributions based on payroll amounts.
3. Step 3: File Taxes and Social Contributions — Taxes and social contributions must be filed quarterly with the Receita Federal do Brasil, with an annual statement submitted by March 31st.

Costs

• Tax and social contribution payments: 10% to 20% of payroll

Timelines

• Obtaining tax ID number: 1-2 weeks

Required documents

• Company registration documents (Cartório de Registro de Pessoas Jurídicas)
• Tax ID number (CPF/CNPJ)
• Social contribution registration (Cadastro de Contribuintes Sociais)

Common mistakes

• Failing to register with the Receita Federal do Brasil or obtain a tax ID number
• Incorrectly calculating social contributions or tax liability

What this figure does not cover

This is the headline statutory rate. Deductions, reduced rates for particular sectors or regions, minimum taxes, local business taxes, withholding taxes and registration or filing procedures are not covered here. Check the national tax authority for your situation.