Brazil vs Puerto Rico
Corporate Tax Comparison
Time of Update: Brazil: 3/24/2026 / Puerto Rico: 4/06/2026
Compare Brazil and Puerto Rico corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Brazil vs Puerto Rico Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Brazil
Puerto Rico
General CIT Rate:
34 (composed of 25% IRPJ and 9% CSLL).
General CIT Rate:
37.5 (i.e. 18.5% plus an additional tax of 19% on income over $275,000).
CIT Return Due Date:
The last working day of July.
CIT Return Due Date:
Regular companies - within the first 15 days of the fourth month after the end of their tax year. Tax-exempt businesses - within the first 15 days of the sixth month after the end of the tax 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:
Regular companies - within the first 15 days of the fourth month after the end of their tax year. Tax-exempt businesses - within the first 15 days of the sixth month after the end of the tax year.
CIT Estimated Payment Due Date:
Normally monthly instalments, but there is an option of quarterly instalment.
CIT Estimated Payment Due Date:
Ordinary companies - equal installment payments on the 15th day of the fourth, sixth, ninth, and twelfth months of the company's tax year. Tax-exempt businesses - the first and second installments can be jointly paid on the 15th day of the sixth month of the company's tax year.
Withholding Tax (WHT)
Brazil
Puerto Rico
Resident Withholding Tax (Dividend/Interest/Royalty):
0 / 15 - 22.5 / N/A
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10 / 15 / 15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/29/29
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Brazil
Puerto Rico
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:
20
Effective Tax Rate (ETR)
Brazil
Puerto Rico
Composite Effective Average Tax Rate:
32%
Composite Effective Average Tax Rate:
Composite Effective Marginal Tax Rate:
15%
Composite Effective Marginal Tax Rate:
