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Is the word comercial the same in Brazilian and European Portuguese?

No

The spelling and the core meaning of the word as an adjective (meaning "related to commerce") are identical in both Brazilian and Continental Portuguese. However, the answer is No because there is a difference in typical usage and pronersunciation.

In Brazil, "comercial" is the standard noun used to refer to a TV or radio advertisement. In Portugal, while "comercial" is used as an adjective, people more naturally use the nouns "anúncio" or "publicidade" to refer to an advertisement. Additionally, the pronunciation differs: Brazilians typically vocalize the final "l" as a "u" sound ([ko-mer-si-au]), whereas in Portugal, the "l" is articulated as a clear alveolar [l].

Brazilian Portuguese Examples

  1. Eu não gosto desse comercial. (I don't like this commercial.)
  2. O comercial de ontem foi muito engraçado. (Yesterday's commercial was very funny.)
  3. Ele trabalha no setor comercial da empresa. (He works in the company's commercial sector.)
  4. Você viu o comercial novo da Coca-Cola? (Did you see the new Coca-Cola commercial?)
  5. O comercial passou no meio do programa. (The commercial played in the middle of the program.)

Continental Portuguese Examples

  1. Eu não gosto deste anúncio. (I don't like this ad.)
  2. O anúncio de ontem foi muito engraçado. (Yesterday's ad was very funny.)
  3. Ele trabalha no setor comercial da empresa. (He works in the company's commercial sector.)
  4. Viste o anúncio novo da Coca-Cola? (Did you see the new Coca-Cola ad?)
  5. O anúncio passou no meio do programa. (The ad played in the middle of the program.)