BR主要税率（数据来自PwC税税总结，最后审核05 August 2026）： 企业所得税：34 (composed of IRPJ at the rate of 25% and CSLL at the rate of 9%). The IRPJ rate is mainly formed by 15% on the profit plus an additional 10% rate over the amount of profit exceeding BRL 20,000/month (or BRL 60,000/quarter, when the calculation is performed on a quarterly basis). 增值税/消费税：Excise federal tax (IPI): Normally between 5% and 30%;
Federal VATs (PIS/COFINS): Generally a combined rate of 3.65% (cumulative) or 9.25% (non-cumulative);
State VAT (ICMS): Normally between 17% and 20% (lower rates apply to inter-state transactions, varying between 4%, 7%, and 12%, and increased rates apply on certain products);
Municipal Service Tax (ISS): 2% to 5% (cumulative). 个人所得税：27.5 预提税：Resident individuals: 10* / 15 to 22.5 / NA; Non-resident: 10 / 15 / 15;
Non-resident in tax haven countries: 10 / 25 / 25. * monthly/annual payments exceeding BRL 50,000/BRL 600,000 具体适用税率请以最新官方规定及具体业务情况为准。