ICMS rates are different in each one of the Brazilians states. In this article you find the ICMS aliquot and exceptions in Minas Gerais state.
The Imposto sobre Circulação de Mercadorias e Serviços, known as ICMS, is a state tax applied to the circulation of goods and services in Brazil. Since it is not a federal tax, it varies according to the state where it is collected. Therefore, every state has a fixed general aliquot for the movement of most products and services, but there are some exceptions for each one of the 27 state rates.
Minas Gerais general aliquot for ICMS is 18%, however there is a list of goods with different aliquots.
Exceptions from the Base Rate in Minas Gerais state
In the following table you will find an overview of the other rates applied in the state. This list may be updated from time to time, being necessary to have the latest table available for consulting.
| Aliquots | Goods |
| 30% | - electricity for residential consumption
|
| 27% | - gasoline for fuel purposes
|
| 25% | - service provision of communication
- cigarettes and tobacco products
- alcoholic beverages, except beers, draft beers and sugarcane or molasses spirits
- soda imported from countries that aren't members of GATT
- guns and ammunition
- fireworks
- sport and recreational vessels
- most perfumes, cosmetics and toiletries, except eau de cologne, shaving cream and foam and deodorants and antiperspirants
- jewelry and goldsmithing artifacts, imported from countries that aren't members of GATT
- aviation fuel
- solvent, except the ones destined to industrialization
|
| 19% | - most alcohol for fuel purposes
|
| 15% | |
| 12% | - air transport
- basic food products including rice, beans, corn meal, maize meal, cassava flour, milk in natura, birds, fish, cattle, buffalo, porcine, caprine and ovine, from national production
- most agricultural and industrial machines, equipments and tools
- most automotive vehicles
- most tractors, trucks and semi-trailers
- IT and automation equipment
- most furniture, seats, mattresses, upholstered furniture, foam mattresses and similar goods
- generic drugs
- yarns and fibers, intended for industrial production of fabric and garment
- fabrics and weaving byproducts
- most steels, irons and constructing materials
- electricity for consumption in rural areas and during off-peak hours
- most packaging, plastic bags intended for businesses
- transformers with liquid separator
- ducts and their accessories
- circuit breakers, fuses, static converters and similar electrical materials
- most lamps
- pens, inks and toners for printers, smaller paper rolls, floppy disks and similar media
- most tiles, water tap
- most glass intended for construction use
- steel tubes for industrial or irrigation use
- most equipment and medicines intended for hospitals that have tax exceptions
- fermented alcoholic beverages including cachaça and sugarcane spirit
- large tanks and similar products exceeding 300L of size intended for industrial or construction use
- parts of extinguishers
- most pressure gauges
- clothing, bed & bath products, byproducts of spinning and weaving, footwear, heels, shoes soles and insoles, purses and belts
- most plates, sheets, film, foil and strip, of plastics
- floor covering of polymers of vinyl chloride
- most wood panels
- paper intended for graphic industry
|
| 7% | - electric energy used for irrigation at night
- luffa
- food intended for schools
|
