What is ICMS in Brazil?

ICMS (Imposto sobre Circulação de Mercadorias e Serviços) is a state-level VAT on goods and certain services. Rates vary from 12% to 25% depending on the state and product category.

When is ISS vs ICMS applicable in Brazil?

ICMS applies to goods and specific transportation/communication services. ISS applies to over 200 listed services (software, consulting, health, law, IT). When in doubt, ISS applies to services.

Brazilian Indirect Tax Calculator (ICMS/ISS/PIS/COFINS)

Calculate Brazil's complex indirect tax system: ICMS (state VAT, 12–25%), ISS (municipal service tax, 2–5%), PIS (0.65–1.65%), and COFINS (3–7.6%). Covers cumulative vs non-cumulative regimes.

Principal ($)

Annual Rate (%)

Years

Compounding / Year

$ Finance Disclaimer: These calculators are for educational and illustrative purposes only. Results do not constitute financial advice. Consult a licensed financial advisor before making investment or borrowing decisions.

How to Use

Enter the values for the scenario you are assessing. Calculate Brazil's complex indirect tax system: ICMS (state VAT, 12–25%), ISS (municipal service tax, 2–5%), PIS (0.65–1.65%), and COFINS (3–7.6%). Covers cumulative vs non-cumulative regimes. Use the brazil icms/iss/pis/cofins result to inform your calculation.

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