Corporate Tax Comparison

Brazil vs Turkey

Compare Brazil and Turkey 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 · Turkey: 4/04/2026

Base Country/Region

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Compare Corporate Tax

Brazil

Turkey

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Brazil: 3/24/2026 · Turkey: 4/04/2026

Corporate Income Tax (CIT)

Brazil

Turkey

General CIT Rate:

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

General CIT Rate:

25 (financial companies up to 30%)

CIT Return Due Date:

The last working day of July.

CIT Return Due Date:

The 30th day of the fourth month after the end of the fiscal 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 tax return form is due by the end of the month (i.e., for companies using the calendar year, it is before the end of April).

CIT Estimated Payment Due Date:

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

CIT Estimated Payment Due Date:

Quarterly prepayments of taxes should be paid by the 17th of the second month of each quarter.

Withholding Tax (WHT)

Brazil

Turkey

Resident Withholding Tax (Dividend/Interest/Royalty):

0 / 15 - 22.5 / N/A

Resident Withholding Tax (Dividend/Interest/Royalty):

0/0/0

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

10 / 15 / 15

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

15/0/20

Value-Added Tax (VAT)

Brazil

Turkey

General VAT Rate:

5% - 30%

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Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Brazil

Turkey

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 constrained by the normal corporate income tax rate.

Effective Tax Rate (ETR)

Brazil

Turkey

Composite Effective Average Tax Rate:

32%

Composite Effective Average Tax Rate:

22.33%

Composite Effective Marginal Tax Rate:

15%

Composite Effective Marginal Tax Rate:

9.56%

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