This arti­cle esti­ma­tes dif­fe­rent mea­su­res of the Effec­ti­ve Tax Tate (ETR) on inco­me accru­ed by publi­cly tra­ded Bra­zi­li­an non-finan­ci­al cor­po­ra­ti­ons. It employs accoun­ting inco­me sta­te­ments to cal­cu­la­te ETR for ten sec­tors from 2012 to 2022. Results indi­ca­te a sig­ni­fi­cant dif­fe­ren­ce betwe­en Bra­zil’s effec­ti­ve and nomi­nal cor­po­ra­ti­on tax rates, whi­ch might stem from tax legis­la­ti­on, plan­ning, and avoi­dan­ce prac­ti­ces. Com­pa­ra­ti­vely, it also sug­gests that the Bra­zi­li­an cor­po­ra­te inco­me tax favours indus­try and high-tech sec­tors less. Although inter­na­ti­o­nal com­pa­ri­sons need to be impro­ved, results are clo­se to ETR cal­cu­la­ted for US cor­po­ra­ti­ons but remain below esti­ma­tes for other emer­ging economies.

Keywords: IRPJ, effec­ti­ve tax rate, cor­po­ra­te taxa­ti­on, Bra­zi­li­an tax system

JEL codes: H22; H25; G38