Corporate Tax Comparison

Brazil vs Seychelles

Compare Brazil and Seychelles 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 · Seychelles: 4/06/2026

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Compare Corporate Tax

Brazil

Seychelles

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Brazil: 3/24/2026 · Seychelles: 4/06/2026

Corporate Income Tax (CIT)

Brazil

Seychelles

General CIT Rate:

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

General CIT Rate:

Standard business tax: 15% on the first SCR 1 million, 25% above. Telecom, banking, insurance, alcohol & tobacco manufacturers: 25% on the first SCR 1 million, 33% above. Small business presumptive tax: 1.5% on turnover (non-VAT registered, under SCR 1M turnover).

CIT Return Due Date:

The last working day of July.

CIT Return Due Date:

The due date for corporate income tax returns is typically six months after the end of the financial 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:

Corporate income tax payments are generally due six months after the end of the financial year, in line with the return filing deadline.

CIT Estimated Payment Due Date:

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

CIT Estimated Payment Due Date:

Businesses are required to make quarterly estimated tax payments to manage their tax liabilities effectively.

Withholding Tax (WHT)

Brazil

Seychelles

Resident Withholding Tax (Dividend/Interest/Royalty):

0 / 15 - 22.5 / N/A

Resident Withholding Tax (Dividend/Interest/Royalty):

0/NA/NA

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

10 / 15 / 15

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

15/15/15

Value-Added Tax (VAT)

Brazil

Seychelles

General VAT Rate:

5% - 30%

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Value-Added Tax (VAT)

General VAT Rate:

15%

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Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Brazil

Seychelles

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 not subject to tax in Seychelles.

Effective Tax Rate (ETR)

Brazil

Seychelles

Composite Effective Average Tax Rate:

32%

Composite Effective Average Tax Rate:

23.20%

Composite Effective Marginal Tax Rate:

15%

Composite Effective Marginal Tax Rate:

17.33%

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