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Brazil VAT Rates 2026

Brazil (Brasil) levies Value Added Tax under the name CNPJ (Cadastro Nacional da Pessoa Jurídica). The standard rate is 17%, applied to most goods and services. Reduced rates of 12% and 7% apply to essential categories including food, medicines, and cultural services.

Access rates via API

The TaxID API returns current VAT rates for all 27 EU countries. Use the /api/v1/rates/BR endpoint to get Brazil rates programmatically. Responses are cached for 24 hours.

curl http://localhost:3000/api/v1/rates/BR
# No authentication required for rate lookups

# Response:
# { "country_code": "BR", "standard_rate": 17,
#   "reduced_rates": [12, 7], "currency": "BRL" }

Applying the correct rate in code

For B2B intra-EU sales, validate the customer's VAT number first. A valid registration means reverse charge applies — you charge 0% and the customer self-accounts. For B2C, charge the Brazil standard rate.

// 1. Validate the customer's Brazil VAT number
const vatCheck = await fetch(
  'http://localhost:3000/api/v1/validate/BR/CUSTOMER_VAT',
  { headers: { Authorization: 'Bearer YOUR_API_KEY' } }
).then(r => r.json());

// 2. Fetch current Brazil VAT rates (no auth required)
const rates = await fetch('http://localhost:3000/api/v1/rates/BR').then(r => r.json());
// → { standard_rate: 17, reduced_rates: [12, 7] }

// 3. Apply the correct VAT treatment
if (vatCheck.valid) {
  // B2B intra-EU: reverse charge — you invoice 0%, customer self-accounts
  applyRate(0, 'reverse_charge');
} else {
  // B2C: charge the Brazil standard rate
  applyRate(rates.standard_rate, 'standard');
}

About Brazil VAT

Brazil has one of the world's most complex tax systems with multiple overlapping taxes (ICMS, ISS, PIS, COFINS). CNPJ is the primary company tax identifier, 14 digits with two check digits using modulo 11. Brazil is the largest economy in Latin America and a major B2B SaaS market.

The Brazil CNPJ is administered by the national tax authority and validated through the EU VIES system. Before applying any VAT rate or zero-rate exemption to a Brazil business customer, validate their VAT registration number first.

VAT rates in other EU countries