Brazil

Revenue Statistics in Latin America and the Caribbean 2023

This report compiles comparable tax revenue statistics over the period 1990-2021 for 27 Latin American and Caribbean economies. Based on the OECD Revenue Statistics database, it applies the OECD methodology to countries in Latin America and the Caribbean (LAC) to enable comparison of tax levels and tax structures on a consistent basis, both among the economies of the region and with other economies. The report includes two special features examining the fiscal revenues from non-renewable natural resources in the LAC region in 2021 and 2022 as well as the measurement and evaluation of tax expenditures in Latin America. This publication is jointly undertaken by the OECD Centre for Tax Policy and Administration, the OECD Development Centre, the Inter-American Center of Tax Administrations (CIAT), the Economic Commission for Latin America and the Caribbean (ECLAC) and the Inter-American Development Bank (IDB).

English Also available in: Spanish

Related Content:
- Revenue Statistics in Latin America and the Caribbean 2023 (brochure)

From Chapter: Country tables, 1990-2021 – Tax revenues

https://doi.org/10.1787/a7640683-en

Table

Table 5.7 - Brazil

Details of tax revenue

English Also available in: Spanish

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‌5.7	Brazil
‌	Details of tax revenue
‌	Million BRL
‌	‌‌	‌1990‌	‌2000‌	‌2007‌	‌2010‌	‌2016‌	‌2017‌	‌2018‌	‌2019‌	‌2020‌	‌2021‌
‌	Total tax revenue	3	352 456	892 002	1 233 226	1 982 090	2 089 578	2 240 309	2 359 449	2 317 310	2 903 373
‌	1000 Taxes on income, profits and capital gains	1	68 667	193 054	258 738	453 169	458 646	490 734	537 894	525 627	695 984
‌	1100 Of individuals	0	3 406	60 336	87 828	161 875	177 710	196 255	221 730	225 912	256 343
‌	1110 On income and profits	0	3 406	60 336	87 828	161 875	177 710	196 255	221 730	225 912	256 343
‌	Withholding income tax (IRRF)	0	0	47 631	71 579	133 590	147 206	163 742	184 030	186 211	202 555
‌	Other personal income taxes	0	3 406	12 706	16 248	28 284	30 504	32 513	37 700	39 701	53 788
‌	1120 On capital gains	..	..	..	..	..	..	..	..	..	..
‌	1200 Corporate	0	25 430	99 062	128 255	197 941	184 501	194 814	207 505	200 032	322 527
‌	1210 On profits	0	25 430	99 062	128 255	197 941	184 501	194 814	207 505	200 032	322 527
‌	Corporate income tax	0	16 680	65 767	82 474	131 181	113 815	119 063	127 130	122 679	210 058
‌	Social contribution on net profits (CSLL)	0	8 750	33 295	45 780	66 760	70 686	75 751	80 374	77 352	112 469
‌	1220 On capital gains of corporates	..	..	..	..	..	..	..	..	..	..
‌	1300 Unallocable between 1100 and 1200	0	39 831	33 656	42 656	93 353	96 434	99 666	108 659	99 684	117 114
‌	Withholding tax on non-resident income (remittances abroad)	..	..	7 868	11 537	24 892	27 270	35 331	39 293	39 602	44 428
‌	Withholding tax on capital income	..	..	21 384	24 887	59 404	59 470	53 585	57 184	48 346	55 576
‌	Withholding tax on other income	..	..	4 404	6 232	9 057	9 694	10 749	12 182	11 736	17 110
‌	2000 Social security contributions	1	83 469	214 508	316 530	537 040	565 982	584 640	616 961	610 312	693 825
‌	2100 Employees	..	..	51 984	75 509	124 831	131 697	139 610	147 749	151 462	..
‌	2110 On a payroll basis	..	..	51 984	75 509	124 831	131 697	139 610	147 749	151 462	..
‌	2120 On an income tax basis	..	..	0	0	0	0	0	0	0	..
‌	2200 Employers	0	18 709	161 934	240 280	395 678	414 399	429 838	457 463	447 791	137 227
‌	2210 On a payroll basis	0	18 709	161 934	240 280	395 678	414 399	429 838	457 463	447 791	137 227
‌	2220 On an income tax basis	0	0	0	0	0	0	0	0	0	0
‌	2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
‌	2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
‌	2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
‌	2400 Unallocable between 2100, 2200 and 2300	1	64 760	590	741	16 531	19 885	15 192	11 749	11 059	556 597
‌	2410 On a payroll basis	1	64 760	590	741	16 531	19 885	15 192	11 749	11 059	556 597
‌	2420 On an income tax basis	0	0	0	0	0	0	0	0	0	0
‌	3000 Taxes on payroll and workforce	0	5 437	13 985	21 348	38 629	39 824	42 223	42 907	40 397	46 936
‌	Payroll-based contribution to education	0	2 791	7 089	11 049	19 473	20 010	21 979	21 977	21 086	23 833
‌	"S" System contributions	0	2 646	6 592	9 925	18 428	19 075	19 820	20 549	18 970	23 103
‌	Other payroll taxes	0	0	304	374	728	739	423	381	340	0
‌	4000 Taxes on property	0	23 524	61 870	53 495	87 227	93 013	101 560	112 641	92 120	140 473
‌	4100 Recurrent taxes on immovable property	0	4 753	13 140	18 367	36 467	40 864	46 187	50 386	47 830	58 283
‌	Tax on rural land property (ITR)	0	234	317	485	1 126	1 273	1 419	1 630	1 761	2 167
‌	Tax on urban land property (IPTU)	0	4 519	12 822	17 882	35 340	39 591	44 769	48 756	46 069	56 116
‌	4110 Households	..	..	..	..	..	..	..	..	..	..
‌	4120 Others	..	..	..	..	..	..	..	..	..	..
‌	4200 Recurrent taxes on net wealth	0	0	0	0	0	0	0	0	0	0
‌	4210 Individual	..	..	..	..	..	..	..	..	..	..
‌	4220 Corporate	..	..	..	..	..	..	..	..	..	..
‌	4300 Estate, inheritance and gift taxes	0	329	1 207	2 518	7 345	7 178	7 330	8 582	8 521	12 396
‌	4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
‌	4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
‌	4400 Taxes on financial and capital transactions	0	18 442	47 523	32 610	43 415	44 971	48 042	53 673	35 769	69 794
‌	Tax on financial operations (IOF)	0	3 096	7 818	26 571	33 645	34 660	36 615	40 945	21 949	49 024
‌	Tax on real estate property transfers (ITBI)	0	950	3 383	6 050	9 770	10 288	11 424	12 762	13 820	20 770
‌	Other	0	14 396	36 323	-12	0	23	3	-34	-1	0
‌	4500 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
‌	4510 On net wealth	..	..	..	..	..	..	..	..	..	..
‌	4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
‌	4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
‌	5000 Taxes on goods and services	2	169 181	406 743	582 636	865 209	931 250	1 020 889	1 049 044	1 048 861	1 297 895
‌	5100 Taxes on production, sale, transfer, etc	2	163 887	388 675	555 871	817 727	883 236	968 500	997 182	994 066	1 245 846
‌	5110 General taxes	1	136 743	335 395	484 000	726 042	785 204	854 955	881 936	872 412	1 092 245
‌	5111 Value added taxes	1	82 279	187 190	268 117	413 787	443 775	479 310	507 053	522 690	658 997
‌	Tax on the circulation of goods and services (ICMS)	1	82 279	187 190	268 117	413 787	443 775	479 310	507 053	522 690	658 997
‌	5112 Sales tax	0	0	0	0	0	0	0	0	0	0
‌	5113 Other	0	54 464	148 205	215 883	312 255	341 429	375 644	374 883	349 722	433 248
‌	Contribution to COFINS	0	38 707	100 946	140 939	201 517	221 670	244 287	237 372	218 602	269 705
‌	Contribution to PIS	0	8 339	21 813	30 714	44 797	49 380	54 461	51 390	46 626	57 614
‌	Contribution to PASEP	0	1 312	4 049	9 880	10 026	11 395	12 066	12 626	14 686	16 871
‌	Tax on general services (ISS)	0	6 106	20 673	33 696	55 088	58 062	63 792	72 428	68 688	89 059
‌	Others	0	0	723	656	826	922	1 038	1 067	1 119	0
‌	5120 Taxes on specific goods and services	0	27 144	53 280	71 870	91 685	98 032	113 546	115 246	121 654	153 601
‌	5121 Excises	0	18 699	39 241	48 254	55 489	60 864	67 121	65 626	68 467	83 980
‌	Vehicles	..	..	5 238	5 787	3 299	4 467	5 713	5 639	3 446	3 447
‌	Beverages	..	..	2 595	2 431	2 684	2 944	2 768	3 641	2 985	2 687
‌	Tobacco	..	..	2 806	3 704	5 718	5 210	5 208	5 559	5 975	5 577
‌	Fuels	..	..	7 943	7 759	6 001	5 821	3 928	2 776	1 986	1 924
‌	Other excises	..	..	20 660	28 573	37 787	42 422	49 504	48 011	54 075	70 345
‌	5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
‌	5123 Customs and import duties	0	8 445	12 157	21 072	31 308	32 284	40 575	42 842	45 671	61 876
‌	5124 Taxes on exports	0	0	61	47	139	66	129	91	51	160
‌	5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
‌	5126 Taxes on specific services	0	0	1 017	1 286	1 809	1 807	1 623	1 561	1 565	0
‌	Contribution on revenues of telecom companies	..	..	935	1 186	1 608	1 610	1 440	1 392	1 357	..
‌	Contribution on billing of IT companies	..	..	80	100	200	196	182	168	208	..
‌	Other taxes on specific services	..	..	1	1	0	1	1	1	0	..
‌	5127 Other taxes on internat. trade and transactions	0	0	805	1 212	2 940	3 011	4 097	5 127	5 900	7 585
‌	CIDE on remittances abroad	..	..	805	1 212	2 940	3 011	4 097	5 127	5 900	7 585
‌	5128 Other taxes	0	0	0	0	0	0	0	0	0	0
‌	5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
‌	5200 Taxes on use of goods and to perform activities	0	5 294	18 068	26 765	47 481	48 014	52 389	51 862	54 795	52 049
‌	5210 Recurrent taxes	0	5 294	16 687	24 417	44 740	45 152	48 668	48 632	49 587	52 049
‌	5211 Paid by households: motor vehicles	0	5 294	16 523	24 197	43 259	43 737	45 432	47 169	48 351	52 049
‌	Motor vehicle property tax (IPVA)	0	5 294	14 627	21 367	39 016	40 436	43 120	46 141	48 178	52 036
‌	Contributions to DPVAT	0	0	1 896	2 830	4 243	3 302	2 312	1 027	173	13
‌	5212 Paid by others: motor vehicles	0	0	0	0	0	0	0	0	0	0
‌	5213 Paid in respect of other goods	0	0	164	220	1 481	1 415	3 235	1 463	1 235	0
‌	CONDECINE	..	..	39	49	1 225	1 133	1 084	1 061	885	..
‌	Others	..	..	125	170	256	281	2 151	402	350	..
‌	5220 Non-recurrent taxes	0	0	1 381	2 349	2 741	2 862	3 722	3 231	5 208	0
‌	AFRMM	..	..	1 381	2 349	2 741	2 862	3 722	3 231	5 208	..
‌	5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
‌	6000 Other taxes	0	2 178	1 843	480	817	864	263	1	-7	28 262
‌	6100 Paid solely by business	0	0	0	0	0	0	0	0	0	0
‌	6200 Other	0	2 178	1 843	480	817	864	263	1	-7	28 262

..	Not available
Note: Year ending 31st December. The data are on a cash basis. Data in 2020 have been updated with detailed information from Carga Tributária no Brasil by the Secretaria da Receita Federal do Brasil. Data for 2021 are sourced from latest reports of Secretaria do Tesouro Nacional and may be adjusted next year. Heading 2000: Social security contributions include contributions to the General Social Security Regime (RGPS), contributions to the Own Social Security Schemes (RPPS), contributions to the Severance Indemnity Fund (FGTS) and contributions to the health fund for military police and fire department. Heading 4400: This heading includes in this edition the tax on real estate property transfers (ITBI) levied by state governments between 2010 and 2021. Heading 5113: Contributions to PASEP are included in contributions to PIS before 2000 as they cannot be distinguished. Heading 5121: Contribution to the Funding of the Public Lighting Service (COSIP) under state governments has been added between 2010 and 2021 and classified under heading 5121 in this edition. COSIP is levied monthly on consumers of electricity and the amount is based on energy consumption. Heading 5123: This heading includes tax on exports before 2002. Heading 6200: Revenues related to Policy Power and Services Fees have been removed in this edition as they are considered non-tax revenues according to the OECD Interpretative Guide.
Disclaimer: http://oe.cd/disclaimer
Source: Secretaria da Receita Federal do Brasil, Ministério da Economia (Special Department of Federal Revenue of Brazil under Ministry of Economy); Secretaria do Tesouro Nacional, Ministério da Economia (National Treasury Secretariat under Ministry of Economy).