Viverorporadora e Construtora (BSP:VIVR3) Tax Rate %: -1.65% (As of Mar. 2026)

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Director of Data and Quant Analytics at GuruFocus
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Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

BSP:VIVR3 Viver Incorporadora e Construtora SA BSP:VIVR3
32 GF Score
Price R$1.67
GF Value R$2.85
Valuation Possible Value Trap
! 7 Warning Signs
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What is Viverorporadora e Construtora Tax Rate %?

Viverorporadora e Construtora BSP:VIVR3 32 Tax Rate % is -1.65% as of Mar. 2026. GuruFocus rates BSP:VIVR3 with a GF Score™ of 32/100 and a GF Value™ of R$2.85 (Possible Value Trap). The stock has 7 warning signs investors should review.

Tax Rate % is calculated as Tax Expense divided by its Pre-Tax Income. Viverorporadora e Construtora's Tax Expense for the three months ended in Mar. 2026 was R$0.11 Mil. Viverorporadora e Construtora's Pre-Tax Income for the three months ended in Mar. 2026 was R$-6.55 Mil. Therefore, Viverorporadora e Construtora's Tax Rate % for the quarter that ended in Mar. 2026 was -1.65%.

Viverorporadora e Construtora Tax Rate % Related Terms

Viverorporadora e Construtora Tax Rate % Historical Data

* Premium members only.

The historical data trend for Viverorporadora e Construtora's Tax Rate % can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Viverorporadora e Construtora Tax Rate % Chart

Viverorporadora e Construtora Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Tax Rate %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.21 43.79 -0.74 -0.89 -6.36

Viverorporadora e Construtora Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Tax Rate % Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only -5.92 -3.80 -4.81 19.16 -1.65
BSP:VIVR3
32GF Score
Viver Incorporadora e Construtora SA BSP:VIVR3
Tax Rate % is just one metric. See GF Score™, valuation, warning signs, and more.
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Viverorporadora e Construtora Tax Rate % Calculation

Tax Rate % is the ratio of tax expense divided by pretax income, usually presented in percent.

Viverorporadora e Construtora's Tax Rate % for the fiscal year that ended in Dec. 2025 is calculated as

Tax Rate %=Tax Expense (A: Dec. 2025 )/Pre-Tax Income (A: Dec. 2025 )
=1.05/-16.499
=-6.36 %

Viverorporadora e Construtora's Tax Rate % for the quarter that ended in Mar. 2026 is calculated as

Tax Rate %=Tax Expense (Q: Mar. 2026 )/Pre-Tax Income (Q: Mar. 2026 )
=0.108/-6.551
=-1.65 %

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Frequently Asked Questions Learn more about Tax Rate % →
What does a Tax Rate % of -1.65% mean?
Viverorporadora e Construtora (BSP:VIVR3) has a Tax Rate % of -1.65% as of Mar. 2026.
Is Viverorporadora e Construtora's Tax Rate % too high?
Viverorporadora e Construtora's current Tax Rate % is -1.65%. Overall, Viverorporadora e Construtora has a GF Score™ of 32/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Viverorporadora e Construtora's Tax Rate % compare to competitors?
Viverorporadora e Construtora's Tax Rate % of -1.65% can be compared against companies in the Real Estate industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Tax Rate % for a Real Estate company?
A good Tax Rate % depends on the Real Estate industry context. However, Tax Rate % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Tax Rate % mean?
A high Tax Rate % can signal that a stock is expensive relative to its fundamentals. Viverorporadora e Construtora's current Tax Rate % is -1.65%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Viverorporadora e Construtora stock overvalued right now?
Based on GuruFocus' analysis, Viverorporadora e Construtora (BSP:VIVR3) is currently considered Possible Value Trap. The stock's GF Value™ is R$2.85, compared to a current price of R$1.67 — trading 41.4% below its estimated fair value. The current Tax Rate % is -1.65%. Viverorporadora e Construtora's overall GF Score™ is 32/100 with 7 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Tax Rate % calculated?
Tax Rate % is calculated from a company's financial statements. For Viverorporadora e Construtora (BSP:VIVR3), the current Tax Rate % is -1.65% as of Mar. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is Viverorporadora e Construtora (BSP:VIVR3) Overvalued in 2026?

Based on GuruFocus' analysis, Viverorporadora e Construtora stock appears to be undervalued. The current stock price of R$1.67 is trading 41.4% below its estimated GF Value™ of R$2.85. GuruFocus considers Viverorporadora e Construtora to be Possible Value Trap.

Key valuation signals for BSP:VIVR3:

  • Tax Rate %: -1.65%
  • GF Value™: R$2.85 vs. price of R$1.67 (41.4% below fair value)
  • GF Score™: 32/100 with 7 warning signs

No single metric tells the full story. See the BSP:VIVR3 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Viverorporadora e Construtora Business Description

Address Rua Olimpiadas, 205 - 2nd Floor, Vila Olimpia, SP, BRA, 04551-000
Viver Incorporadora e Construtora SA is engaged in the development of real estate ventures, particularly in the residential and commercial segments, as well as the provision of real estate development management services. The Company's primary focus is on the residential market, in the middle and mid-high segments. The Company's and its subsidiaries and joint ventures' main revenue is generated by real estate development operations.
32GF Score

Get the complete analysis for BSP:VIVR3

Tax Rate % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

R$1.67
Price
R$2.85
GF Value