Tax on Supplementary Health
In Portuguese Tax on Supplementary Health is named Taxa de Saúde Suplementar.
It is collected by Agência Nacional de Saúde Suplementar, ANS, the National Health Insurance Agency. It must be paid by legal entities, condominiums or consortia constituted on the model of civil or commercial society, cooperative or self-managed entity, which operates products, services or contracts aiming to guarantee health assistance through medical, hospital or dental assistance – in other words, to health insurance companies.
It applies to:
- Health Insurance Plan – TPS
- Operator Registration – TRO
- Alteration in Operator Data – TAO
- Product Register – TRP
- Alteration in the Product Data – TAP
- Request for Readjustment of Financial Compensation – TRC
Its value will be the product of BRL 2,00 multiplied by the average number of users of each health insurance private plan, reducing the total percentage of discounts registered in each plan, according to the tables below:
| Geographic coverage | Discount (%) |
| National | 5 |
| In a group of states | 10 |
| By state | 15 |
| In a group of municipalities | 20 |
| By municipality | 25 |
Discounts by medical-hospital-dental coverage offered:
| Coverage | Discount |
| Ambulatory (A) | 20 |
| A + Hospital (H) | 6 |
| A + H + Dental (D) | 4 |
| A + H + Obstetrics (OB) | 4 |
| A + H + OB + O | 2 |
| A + O | 14 |
| H | 16 |
| H + O | 14 |
| H + OB | 14 |
| H + OB + O | 12 |
| O | 32 |
The collection is made every three months, and the discounts can be made in case the payment respects the stipulated period.