Liechtenstein vs Brazil
Corporate Tax Comparison
Time of Update: Liechtenstein: 4/05/2026 / Brazil: 3/24/2026
Compare Liechtenstein and Brazil corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Liechtenstein vs Brazil Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Liechtenstein
Brazil
General CIT Rate:
12.5
General CIT Rate:
34 (composed of 25% IRPJ and 9% CSLL).
CIT Return Due Date:
July 1st (may be postponed)
CIT Return Due Date:
The last working day of July.
CIT Payment Due Date:
Within 30 days of receiving the evaluation.
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:
Under normal circumstances, CIT expected payments will not be due. Exceptions: If the application date is extended beyond June 30th, temporary invoices will be provided based on the last assessment.
CIT Estimated Payment Due Date:
Normally monthly instalments, but there is an option of quarterly instalment.
Withholding Tax (WHT)
Liechtenstein
Brazil
Resident Withholding Tax (Dividend/Interest/Royalty):
0
Resident Withholding Tax (Dividend/Interest/Royalty):
0 / 15 - 22.5 / N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10 / 15 / 15
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Liechtenstein
Brazil
General Capital Gain Tax Rate:
The capital gains from the sale of stocks are tax-free. However, capital gains from the sale of real estate are subject to a separate assessed real estate profit tax of up to 24%.
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)
Liechtenstein
Brazil
Composite Effective Average Tax Rate:
Composite Effective Average Tax Rate:
32%
Composite Effective Marginal Tax Rate:
Composite Effective Marginal Tax Rate:
15%
