Brazil

BRA·Americas

Official Tax Sources

SME Tax

gov.br

Corporate Tax, Personal Income Tax, VAT / GST

receita.economia.gov.br

Unique / Country-Specific Tax

Simples Nacional (SME); CSLL; PIS/COFINS

Source: simples.receita.fazenda.gov.br

Notes

Receita Federal

Regional Tax Variations (27)

Acre

ICMS 19%; IPVA 2%; low economic activity

ICMS 19%; IPVA 2%

Northern state; Amazon border; timber/agriculture

Alagoas

ICMS 19%; IPVA 3%; sugar cane economy

ICMS 19%; IPVA 3%

Northeast coast; Maceio; sugar/ethanol production

Amapa

ICMS 18%; IPVA 3%; free trade zone benefits

ICMS 18%; IPVA 3%

Amazon region; Macapa; mineral extraction

Amazonas

ICMS 20%; Zona Franca de Manaus tax-free zone

ICMS 20%; IPVA 3%; Zona Franca incentives

Manaus Free Trade Zone; electronics manufacturing hub

Bahia

ICMS 20.5%; IPVA 2.5%; petrochemical incentives

ICMS 20.5%; IPVA 2.5%

Salvador; largest NE economy; petrochemical/auto sector

Ceara

ICMS 20%; IPVA 3%; tech hub incentives

ICMS 20%; IPVA 3%

Fortaleza; growing tech sector; textile industry

Distrito Federal

ICMS 20%; IPVA 3.5%; government economy

ICMS 20%; IPVA 3.5%

Brasilia; highest per capita income; services/government

Espirito Santo

ICMS 17% (competitive rate); IPVA 2%

ICMS 17%; IPVA 2%

Vitoria; port/logistics; ICMS competitive advantage

Goias

ICMS 19%; IPVA 3.75%; agribusiness incentives

ICMS 19%; IPVA 3.75%

Goiania; agribusiness/grain processing hub

Maranhao

ICMS 22% (one of highest); IPVA 2.5%

ICMS 22%; IPVA 2.5%

Sao Luis; aluminium/iron ore; high ICMS rate

Mato Grosso

ICMS 17%; IPVA 3%; soy/cattle tax incentives

ICMS 17%; IPVA 3%

Cuiaba; largest soy producer state

Mato Grosso do Sul

ICMS 17%; IPVA 3.5%; agribusiness incentives

ICMS 17%; IPVA 3.5%

Campo Grande; agriculture/cattle; ethanol production

Minas Gerais

ICMS 18%; IPVA 4% (highest); mining/auto industry

ICMS 18%; IPVA 4%

Belo Horizonte; mining/automotive; 2nd largest economy

Para

ICMS 19%; IPVA 2.5%; mineral extraction

ICMS 19%; IPVA 2.5%

Belem; iron ore/mining; Amazon gateway

Paraiba

ICMS 20%; IPVA 2.5%

Joao Pessoa; textile/footwear industry

Parana

ICMS 19.5%; IPVA 3.5%; auto/grain industry

ICMS 19.5%; IPVA 3.5%

Curitiba; auto manufacturing; soy/grain exports

Pernambuco

ICMS 20.5%; IPVA 3%; Suape port incentives

ICMS 20.5%; IPVA 3%

Recife; Suape industrial port complex

Piaui

ICMS 21%; IPVA 2.5%

Teresina; agriculture; lowest GDP state

Rio de Janeiro

ICMS 22% + 2% FECP surcharge; IPVA 4%

ICMS 22%; IPVA 4%; FECP surcharge

Highest effective ICMS (24%); oil & gas; fiscal crisis recovery

Rio Grande do Norte

ICMS 20%; IPVA 3%; wind energy incentives

ICMS 20%; IPVA 3%

Natal; wind energy; oil production; salt mining

Rio Grande do Sul

ICMS 17%; IPVA 3%; competitive ICMS rate

ICMS 17%; IPVA 3%

Porto Alegre; auto/leather/wine; competitive ICMS

Rondonia

ICMS 19.5%; IPVA 3%

Porto Velho; agriculture; frontier economy

Roraima

ICMS 20%; IPVA 3%; border trade

ICMS 20%; IPVA 3%

Boa Vista; smallest state economy; mining

Santa Catarina

ICMS 17%; IPVA 2%; strong industrial base

ICMS 17%; IPVA 2%

Florianopolis; tech/textile/machinery; low ICMS

Sao Paulo

ICMS 18%; IPVA 4%; largest state economy by far

ICMS 18%; IPVA 4%; largest tax base

Brazil economic engine; 1/3 of national GDP

Sergipe

ICMS 19%; IPVA 2.5%

Aracaju; oil/gas; smallest state by area

Tocantins

ICMS 20%; IPVA 2%; agribusiness growth

ICMS 20%; IPVA 2%

Palmas; newest state (1988); agriculture growth

State / Province	Type of Variation	Key Local Tax	Notes
Acre	ICMS 19%; IPVA 2%	ICMS 19%; IPVA 2%; low economic activity	Northern state; Amazon border; timber/agriculture
Alagoas	ICMS 19%; IPVA 3%	ICMS 19%; IPVA 3%; sugar cane economy	Northeast coast; Maceio; sugar/ethanol production
Amapa	ICMS 18%; IPVA 3%	ICMS 18%; IPVA 3%; free trade zone benefits	Amazon region; Macapa; mineral extraction
Amazonas	ICMS 20%; IPVA 3%; Zona Franca incentives	ICMS 20%; Zona Franca de Manaus tax-free zone	Manaus Free Trade Zone; electronics manufacturing hub
Bahia	ICMS 20.5%; IPVA 2.5%	ICMS 20.5%; IPVA 2.5%; petrochemical incentives	Salvador; largest NE economy; petrochemical/auto sector
Ceara	ICMS 20%; IPVA 3%	ICMS 20%; IPVA 3%; tech hub incentives	Fortaleza; growing tech sector; textile industry
Distrito Federal	ICMS 20%; IPVA 3.5%	ICMS 20%; IPVA 3.5%; government economy	Brasilia; highest per capita income; services/government
Espirito Santo	ICMS 17%; IPVA 2%	ICMS 17% (competitive rate); IPVA 2%	Vitoria; port/logistics; ICMS competitive advantage
Goias	ICMS 19%; IPVA 3.75%	ICMS 19%; IPVA 3.75%; agribusiness incentives	Goiania; agribusiness/grain processing hub
Maranhao	ICMS 22%; IPVA 2.5%	ICMS 22% (one of highest); IPVA 2.5%	Sao Luis; aluminium/iron ore; high ICMS rate
Mato Grosso	ICMS 17%; IPVA 3%	ICMS 17%; IPVA 3%; soy/cattle tax incentives	Cuiaba; largest soy producer state
Mato Grosso do Sul	ICMS 17%; IPVA 3.5%	ICMS 17%; IPVA 3.5%; agribusiness incentives	Campo Grande; agriculture/cattle; ethanol production
Minas Gerais	ICMS 18%; IPVA 4%	ICMS 18%; IPVA 4% (highest); mining/auto industry	Belo Horizonte; mining/automotive; 2nd largest economy
Para	ICMS 19%; IPVA 2.5%	ICMS 19%; IPVA 2.5%; mineral extraction	Belem; iron ore/mining; Amazon gateway
Paraiba	ICMS 20%; IPVA 2.5%	ICMS 20%; IPVA 2.5%	Joao Pessoa; textile/footwear industry
Parana	ICMS 19.5%; IPVA 3.5%	ICMS 19.5%; IPVA 3.5%; auto/grain industry	Curitiba; auto manufacturing; soy/grain exports
Pernambuco	ICMS 20.5%; IPVA 3%	ICMS 20.5%; IPVA 3%; Suape port incentives	Recife; Suape industrial port complex
Piaui	ICMS 21%; IPVA 2.5%	ICMS 21%; IPVA 2.5%	Teresina; agriculture; lowest GDP state
Rio de Janeiro	ICMS 22%; IPVA 4%; FECP surcharge	ICMS 22% + 2% FECP surcharge; IPVA 4%	Highest effective ICMS (24%); oil & gas; fiscal crisis recovery
Rio Grande do Norte	ICMS 20%; IPVA 3%	ICMS 20%; IPVA 3%; wind energy incentives	Natal; wind energy; oil production; salt mining
Rio Grande do Sul	ICMS 17%; IPVA 3%	ICMS 17%; IPVA 3%; competitive ICMS rate	Porto Alegre; auto/leather/wine; competitive ICMS
Rondonia	ICMS 19.5%; IPVA 3%	ICMS 19.5%; IPVA 3%	Porto Velho; agriculture; frontier economy
Roraima	ICMS 20%; IPVA 3%	ICMS 20%; IPVA 3%; border trade	Boa Vista; smallest state economy; mining
Santa Catarina	ICMS 17%; IPVA 2%	ICMS 17%; IPVA 2%; strong industrial base	Florianopolis; tech/textile/machinery; low ICMS
Sao Paulo	ICMS 18%; IPVA 4%; largest tax base	ICMS 18%; IPVA 4%; largest state economy by far	Brazil economic engine; 1/3 of national GDP
Sergipe	ICMS 19%; IPVA 2.5%	ICMS 19%; IPVA 2.5%	Aracaju; oil/gas; smallest state by area
Tocantins	ICMS 20%; IPVA 2%	ICMS 20%; IPVA 2%; agribusiness growth	Palmas; newest state (1988); agriculture growth