Contribution to the Brazilian Service of Assistance to Micro and Small Businesses
In Portuguese Contribution to the Brazilian Service of Assistance to Micro and Small Businesses is named Contribuição ao Serviço Brasileiro de Apoio a Pequena Empresa and often referred to by the abbreviation Sebrae.
This contribution is levied on companies in order to finance the Sebrae institution.
Sebrae is an institution that supports the development of small and micro companies in Brazil. Private or public legal entities are taxpayers of Sebrae, that is charged as an additional rate of 3% of the social contributions.