Marshall Islands vs Brazil
Corporate Tax Comparison
Time of Update: Marshall Islands: 4/06/2026 / Brazil: 3/24/2026
Compare Marshall Islands and Brazil corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Marshall Islands vs Brazil Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Marshall Islands
Brazil
General CIT Rate:
Within 10,000 US dollars, a corporate income tax of 80 US dollars is collected. Any excess amount is subject to a 3% tax. However, Non-resident companies not conducting business within the Marshall Islands are exempt from corporate income tax. This makes the jurisdiction attractive for offshore business activities as they do not have to pay taxes on income earned outside the Marshall Islands. https://internationalwealth.info/en/offshore-taxes/everything-you-need-to-know-about-the-tax-system-in-the-marshall-islands/
General CIT Rate:
34 (composed of 25% IRPJ and 9% CSLL).
CIT Return Due Date:
N/A for non resident companies
CIT Return Due Date:
The last working day of July.
CIT Payment Due Date:
N/A for non resident companies
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:
N/A for non resident companies
CIT Estimated Payment Due Date:
Normally monthly instalments, but there is an option of quarterly instalment.
Withholding Tax (WHT)
Marshall Islands
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)
Marshall Islands
Brazil
General Capital Gain Tax Rate:
0%
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)
Marshall Islands
Brazil
Composite Effective Average Tax Rate:
Composite Effective Average Tax Rate:
32%
Composite Effective Marginal Tax Rate:
Composite Effective Marginal Tax Rate:
15%
