Brazil vs Austria
Corporate Tax Comparison
Time of Update: Brazil: 3/24/2026 / Austria: 3/24/2026
Compare Brazil and Austria corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Brazil vs Austria Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Brazil
Austria
General CIT Rate:
34 (composed of 25% IRPJ and 9% CSLL).
General CIT Rate:
23 (by 2022, this ratio will be 25%, by 2023, it will be 24%)
CIT Return Due Date:
The last working day of July.
CIT Return Due Date:
Usually: June 30 of the next year; if submitted by a registered tax advisor: March 31 of the second 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:
The final settlement should take place after the annual assessment (payment should be due one month after the assessment).
CIT Estimated Payment Due Date:
Normally monthly instalments, but there is an option of quarterly instalment.
CIT Estimated Payment Due Date:
Installment payments by quarter.
Withholding Tax (WHT)
Brazil
Austria
Resident Withholding Tax (Dividend/Interest/Royalty):
0 / 15 - 22.5 / N/A
Resident Withholding Tax (Dividend/Interest/Royalty):
0 or 23/ 0 or 23/ 0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10 / 15 / 15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
23/0/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Brazil
Austria
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 subject to the normal corporate income tax rate constraints.
Effective Tax Rate (ETR)
Brazil
Austria
Composite Effective Average Tax Rate:
32%
Composite Effective Average Tax Rate:
22.91%
Composite Effective Marginal Tax Rate:
15%
Composite Effective Marginal Tax Rate:
21.96%
