ICMS rates are different in each one of the Brazilians states. In this article you find the ICMS aliquot and exceptions in São Paulo state.
Brazil has a state tax for goods and services called Imposto sobre Circulação de Mercadorias e Serviços or simply ICMS. Since it is not a tax determined by the federal government, it can have different rates from one state to another.
Thus it is important to know how the law applies in the state where there is the movement of goods and services, in order to pay exactly what is requested; not more and not less than this.
Exceptions from the Base Rate in São Paulo State
São Paulo has a fixed aliquot of 18% that applies for most products and service provisions, but there are some exceptions for determined goods and services. In the following table you will find an overview of the different rates of the state. Considering that this table can be changed from time to time, it is important to always consult the latest table available.
| Aliquot | Goods
|
25%
| - when providing communication services
- some alcoholic beverages
- tobacco smoke and its subproducts
- some perfumes and cosmetics, except sunscreen or sun tan preparations and sun tanning lotions
- fur, and fake fur
- motorcycles with more than 250 cc
- hang-gliders, balloons and dirigibles
- sports and recreational vessels
- guns and ammunition
- fireworks
- domestic garbage disposals
- electric sauna products
- transmission apparatus, such as walkie-talkies
- binoculars
- some electronic games
- billiard balls and cues
- game card
- confetti
- tennis balls and racquets
- water skis
- golf balls and clubs
- pipes and cigarette holders
- anhydrous ethyl alcohol for fuel mixture
- some kinds of solvent
- operations with electricity related to a monthly consumption higher than 200 kWh
|
12%
| - transportation services
- some bird, rabbit, cattle, buffalo, porcine, caprine and ovine meat
- wheat flour and some stuffed pastas
- stone and sand
- some agricultural implements and tractors, industrial equipments and machines and electronic processing products
- diesel and ethilic alcohol used as fuel
- some common irons and steels
- some ceramic products and products asbestos cement
- some wood panels
- some automotive vehicles
- in the provision of food, except beverages
- seats, furniture, mattresses and some mattresses supports
- most plates, sheets, film, foil and strip, of plastics
- some papers and boards
- goods and passengers lifts, parts of lifts, escalators and moving walkways
- disposable needles and syringes
- some types of bread
- some parenteral solutions
- most products for buccal hygiene, except electric toothbrushes
- some bars, wires and sections of iron or non-alloy steel:
- iron structure for construction
- some netting, fencing and metallic screens
- galvanized, annealed, and barbed wires
- gabions
- nails
- mortar, some clay bricks, some tiles and slabs
- pre-slabs and pre-molded modules for construction
- concrete blocks
- sinks, wash basins, washbasin pedestals, bathtubs, bidets and similar made of porcelain or ceramic
- ceramic tiles, exclusively for paving or cladding
- ceramic plumbing pipes, guttering and pipe fittings
- floor covering of polymers of vinyl chloride
- in operations with electric energy
- related to a monthly consumption higher than 200 kWh
- when used in the electrified public transport of passengers
- used in rural properties for agricultural and pasture use which is registered in the ICMS Contributor's Register
|
7%
| - condoms
- some types of pasteurized eggs, whites and yolks
- some packages for natural eggs
|
4%
| - providing interstate air transport of passengers, cargo and direct postal email, when the addressee is a contributor of the tax
|
This table is only a guide for ICMS rates. For more information, please consult a tax adviser.
