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ANEXO I

Partilha do Simples Nacional - Comrcio


Receita Bruta em 12 meses
Alquota
(em R$)
4.00%
At 180.000,00
5.47%
De 180.000,01 a 360.000,00
6.84%
De 360.000,01 a 540.000,00
7.54%
De 540.000,01 a 720.000,00
7.60%
De 720.000,01 a 900.000,00
8.28%
De 900.000,01 a 1.080.000,00
8.36%
De 1.080.000,01 a 1.260.000,00
8.45%
De 1.260.000,01 a 1.440.000,00
9.03%
De 1.440.000,01 a 1.620.000,00
9.12%
De 1.620.000,01 a 1.800.000,00
9.95%
De 1.800.000,01 a 1.980.000,00
10.04%
De 1.980.000,01 a 2.160.000,00
10.13%
De 2.160.000,01 a 2.340.000,00
10.23%
De 2.340.000,01 a 2.520.000,00
10.32%
De 2.520.000,01 a 2.700.000,00
11.23%
De 2.700.000,01 a 2.880.000,00
11.32%
De 2.880.000,01 a 3.060.000,00
11.42%
De 3.060.000,01 a 3.240.000,00
11.51%
De 3.240.000,01 a 3.420.000,00
11.61%
De 3.420.000,01 a 3.600.000,00

IRPJ
0.00%
0.00%
0.31%
0.35%
0.35%
0.38%
0.39%
0.39%
0.42%
0.43%
0.46%
0.46%
0.47%
0.47%
0.48%
0.52%
0.52%
0.53%
0.53%
0.54%

CSLL
0.21%
0.36%
0.31%
0.35%
0.35%
0.38%
0.39%
0.39%
0.42%
0.43%
0.46%
0.46%
0.47%
0.47%
0.48%
0.52%
0.52%
0.53%
0.53%
0.54%

COFINS

PIS/PASEP

0.74%
1.08%
0.95%
1.04%
1.05%
1.15%
1.16%
1.17%
1.25%
1.26%
1.38%
1.39%
1.40%
1.42%
1.43%
1.56%
1.57%
1.58%
1.60%
1.60%

0.00%
0.00%
0.23%
0.25%
0.25%
0.27%
0.28%
0.28%
0.30%
0.30%
0.33%
0.33%
0.33%
0.34%
0.34%
0.37%
0.37%
0.38%
0.38%
0.38%

INSS
1.80%
2.17%
2.71%
2.99%
3.02%
3.28%
3.30%
3.35%
3.57%
3.60%
3.94%
3.99%
4.01%
4.05%
4.08%
4.44%
4.49%
4.52%
4.56%
4.60%

ICMS
1.25%
1.86%
2.33%
2.56%
2.58%
2.82%
2.84%
2.87%
3.07%
3.10%
3.38%
3.41%
3.45%
3.48%
3.51%
3.82%
3.85%
3.88%
3.91%
3.95%

ANEXO II
Partilha do Simples Nacional - Indstria
Receita Bruta em 12 meses
Alquota
(em R$)
4.50%
At 180.000,00
5.97%
De 180.000,01 a 360.000,00
7.34%
De 360.000,01 a 540.000,00
8.04%
De 540.000,01 a 720.000,00
8.10%
De 720.000,01 a 900.000,00
8.78%
De 900.000,01 a 1.080.000,00
8.86%
De 1.080.000,01 a 1.260.000,00
8.95%
De 1.260.000,01 a 1.440.000,00
9.53%
De 1.440.000,01 a 1.620.000,00
9.62%
De 1.620.000,01 a 1.800.000,00
10.45%
De 1.800.000,01 a 1.980.000,00
10.54%
De 1.980.000,01 a 2.160.000,00
10.63%
De 2.160.000,01 a 2.340.000,00
10.73%
De 2.340.000,01 a 2.520.000,00
10.82%
De 2.520.000,01 a 2.700.000,00
11.73%
De 2.700.000,01 a 2.880.000,00
11.82%
De 2.880.000,01 a 3.060.000,00
11.92%
De 3.060.000,01 a 3.240.000,00
12.01%
De 3.240.000,01 a 3.420.000,00
12.11%
De 3.420.000,01 a 3.600.000,00

IRPJ
0.00%
0.00%
0.31%
0.35%
0.35%
0.38%
0.39%
0.39%
0.42%
0.42%
0.46%
0.46%
0.47%
0.47%
0.48%
0.52%
0.52%
0.53%
0.53%
0.54%

CSLL
0.21%
0.36%
0.31%
0.35%
0.35%
0.38%
0.39%
0.39%
0.42%
0.42%
0.46%
0.46%
0.47%
0.47%
0.48%
0.52%
0.52%
0.53%
0.53%
0.54%

COFINS
0.74%
1.08%
0.95%
1.04%
1.05%
1.15%
1.16%
1.17%
1.25%
1.26%
1.38%
1.39%
1.40%
1.42%
1.43%
1.56%
1.57%
1.58%
1.60%
1.60%

PIS/PASEP
0.00%
0.00%
0.23%
0.25%
0.25%
0.27%
0.28%
0.28%
0.30%
0.30%
0.33%
0.33%
0.33%
0.34%
0.34%
0.37%
0.37%
0.38%
0.38%
0.38%

INSS
1.80%
2.17%
2.71%
2.99%
3.02%
3.28%
3.30%
3.35%
3.57%
3.62%
3.94%
3.99%
4.01%
4.05%
4.08%
4.44%
4.49%
4.52%
4.56%
4.60%

ICMS
1.25%
1.86%
2.33%
2.56%
2.58%
2.82%
2.84%
2.87%
3.07%
3.10%
3.38%
3.41%
3.45%
3.48%
3.51%
3.82%
3.85%
3.88%
3.91%
3.95%

ANEXO III
Partilha do Simples Nacional - Servios e Locao de Bens Mveis
Receita Bruta em 12 meses
Alquota
(em R$)
6.00%
At 180.000,00
8.21%
De 180.000,01 a 360.000,00
10.26%
De 360.000,01 a 540.000,00
11.31%
De 540.000,01 a 720.000,00
11.40%
De 720.000,01 a 900.000,00
12.42%
De 900.000,01 a 1.080.000,00
12.54%
De 1.080.000,01 a 1.260.000,00
12.68%
De 1.260.000,01 a 1.440.000,00
13.55%
De 1.440.000,01 a 1.620.000,00
13.68%
De 1.620.000,01 a 1.800.000,00
14.93%
De 1.800.000,01 a 1.980.000,00
15.06%
De 1.980.000,01 a 2.160.000,00
15.20%
De 2.160.000,01 a 2.340.000,00
15.35%
De 2.340.000,01 a 2.520.000,00
15.48%
De 2.520.000,01 a 2.700.000,00
16.85%
De 2.700.000,01 a 2.880.000,00
16.98%
De 2.880.000,01 a 3.060.000,00
17.13%
De 3.060.000,01 a 3.240.000,00
17.27%
De 3.240.000,01 a 3.420.000,00
17.42%
De 3.420.000,01 a 3.600.000,00

IRPJ
0.00%
0.00%
0.48%
0.53%
0.53%
0.57%
0.59%
0.59%
0.63%
0.63%
0.69%
0.69%
0.71%
0.71%
0.72%
0.78%
0.78%
0.80%
0.80%
0.81%

CSLL

COFINS

0.39%
0.54%
0.43%
0.53%
0.52%
0.57%
0.56%
0.57%
0.61%
0.64%
0.69%
0.69%
0.70%
0.70%
0.70%
0.76%
0.78%
0.79%
0.79%
0.79%

1.19%
1.62%
1.43%
1.56%
1.58%
1.73%
1.74%
1.76%
1.88%
1.89%
2.07%
2.09%
2.10%
2.13%
2.15%
2.34%
2.36%
2.37%
2.40%
2.42%

PIS/PASEP
0.00%
0.00%
0.35%
0.38%
0.38%
0.40%
0.42%
0.42%
0.45%
0.45%
0.50%
0.50%
0.50%
0.51%
0.51%
0.56%
0.56%
0.57%
0.57%
0.57%

INSS
2.42%
3.26%
4.07%
4.47%
4.52%
4.92%
4.97%
5.03%
5.37%
5.42%
5.98%
6.09%
6.19%
6.30%
6.40%
7.41%
7.50%
7.60%
7.71%
7.83%

ANEXO IV
Partilha do Simples Nacional - Servios
Receita Bruta em 12 meses
Alquota
(em R$)
4.50%
At 180.000,00
6.54%
De 180.000,01 a 360.000,00
7.70%
De 360.000,01 a 540.000,00
8.49%
De 540.000,01 a 720.000,00
8.97%
De 720.000,01 a 900.000,00
9.78%
De 900.000,01 a 1.080.000,00
10.26%
De 1.080.000,01 a 1.260.000,00
10.76%
De 1.260.000,01 a 1.440.000,00
11.51%
De 1.440.000,01 a 1.620.000,00
12.00%
De 1.620.000,01 a 1.800.000,00
12.80%
De 1.800.000,01 a 1.980.000,00
13.25%
De 1.980.000,01 a 2.160.000,00
13.70%
De 2.160.000,01 a 2.340.000,00
14.15%
De 2.340.000,01 a 2.520.000,00
14.60%
De 2.520.000,01 a 2.700.000,00
15.05%
De 2.700.000,01 a 2.880.000,00
15.50%
De 2.880.000,01 a 3.060.000,00
15.95%
De 3.060.000,01 a 3.240.000,00
16.40%
De 3.240.000,01 a 3.420.000,00
De 3.420.000,01 a 3.600.000,00
16.85%

IRPJ

CSLL

COFINS

PIS/PASEP

ISS

0.00%
0.00%
0.16%
0.52%
0.89%
1.25%
1.62%
2.00%
2.37%
2.74%
3.12%
3.49%
3.86%
4.23%
4.60%
4.90%
5.21%
5.51%
5.81%

1.22%
1.84%
1.85%
1.87%
1.89%
1.91%
1.93%
1.95%
1.97%
2.00%
2.01%
2.03%
2.05%
2.07%
2.10%
2.19%
2.27%
2.36%
2.45%

1.28%
1.91%
1.95%
1.99%
2.03%
2.07%
2.11%
2.15%
2.19%
2.23%
2.27%
2.31%
2.35%
2.39%
2.43%
2.47%
2.51%
2.55%
2.59%

0.00%
0.00%
0.24%
0.27%
0.29%
0.32%
0.34%
0.35%
0.37%
0.38%
0.40%
0.42%
0.44%
0.46%
0.47%
0.49%
0.51%
0.53%
0.55%

2.00%
2.79%
3.50%
3.84%
3.87%
4.23%
4.26%
4.31%
4.61%
4.65%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%

6.12%

2.53%

2.63%

0.57%

5.00%

ISS
2.00%
2.79%
3.50%
3.84%
3.87%
4.23%
4.26%
4.31%
4.61%
4.65%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%

Receita Bruta em 12 meses (em R$)


At 180.000,00
De 180.000,01 a 360.000,00
De 360.000,01 a 540.000,00
De 540.000,01 a 720.000,00
De 720.000,01 a 900.000,00
De 900.000,01 a 1.080.000,00
De 1.080.000,01 a 1.260.000,00
De 1.260.000,01 a 1.440.000,00
De 1.440.000,01 a 1.620.000,00
De 1.620.000,01 a 1.800.000,00
De 1.800.000,01 a 1.980.000,00
De 1.980.000,01 a 2.160.000,00
De 2.160.000,01 a 2.340.000,00
De 2.340.000,01 a 2.520.000,00
De 2.520.000,01 a 2.700.000,00
De 2.700.000,01 a 2.880.000,00
De 2.880.000,01 a 3.060.000,00
De 3.060.000,01 a 3.240.000,00
De 3.240.000,01 a 3.420.000,00
De 3.420.000,01 a 3.600.000,00

IPI
0.50%
0.50%
0.50%
0.50%
0.50%
0.50%
0.50%
0.50%
0.50%
0.50%
0.50%
0.50%
0.50%
0.50%
0.50%
0.50%
0.50%
0.50%
0.50%
0.50%

Receita Bruta em 12 meses (em R$)


At 180.000,00
De 180.000,01 a 360.000,00
De 360.000,01 a 540.000,00
De 540.000,01 a 720.000,00
De 720.000,01 a 900.000,00
De 900.000,01 a 1.080.000,00
De 1.080.000,01 a 1.260.000,00
De 1.260.000,01 a 1.440.000,00
De 1.440.000,01 a 1.620.000,00
De 1.620.000,01 a 1.800.000,00
De 1.800.000,01 a 1.980.000,00
De 1.980.000,01 a 2.160.000,00
De 2.160.000,01 a 2.340.000,00
De 2.340.000,01 a 2.520.000,00
De 2.520.000,01 a 2.700.000,00
De 2.700.000,01 a 2.880.000,00
De 2.880.000,01 a 3.060.000,00
De 3.060.000,01 a 3.240.000,00
De 3.240.000,01 a 3.420.000,00
De 3.420.000,01 a 3.600.000,00

Alquota

IRPJ

CSLL

Cofins

2.75%
3.61%
5.82%
6.48%
6.89%
7.46%
7.72%
7.88%
8.46%
8.57%
9.27%
9.38%
9.53%
9.65%
10.32%
11.23%
11.32%
11.42%
11.51%
11.61%

0.00%
0.00%
0.27%
0.35%
0.35%
0.38%
0.39%
0.39%
0.42%
0.43%
0.46%
0.46%
0.47%
0.47%
0.48%
0.52%
0.52%
0.53%
0.53%
0.54%

0.00%
0.00%
0.31%
0.35%
0.35%
0.38%
0.39%
0.39%
0.42%
0.43%
0.46%
0.46%
0.47%
0.47%
0.48%
0.52%
0.52%
0.53%
0.53%
0.54%

0.00%
0.86%
0.95%
1.04%
1.05%
1.15%
1.16%
1.17%
1.25%
1.26%
1.38%
1.39%
1.40%
1.42%
1.43%
1.56%
1.57%
1.58%
1.60%
1.60%

Alquota

IRPJ

CSLL

Cofins

3.25%
4.11%
6.32%
6.98%
7.39%
7.96%
8.22%
8.38%
8.96%
9.07%
9.77%
9.88%
10.03%
10.15%
10.82%
11.73%
11.82%
11.92%
12.01%
12.11%

0.00%
0.00%
0.27%
0.35%
0.35%
0.38%
0.39%
0.39%
0.42%
0.42%
0.46%
0.46%
0.47%
0.47%
0.48%
0.52%
0.52%
0.53%
0.53%
0.54%

0.00%
0.00%
0.31%
0.35%
0.35%
0.38%
0.39%
0.39%
0.42%
0.42%
0.46%
0.46%
0.47%
0.47%
0.48%
0.52%
0.52%
0.53%
0.53%
0.54%

0.00%
0.86%
0.95%
1.04%
1.05%
1.15%
1.16%
1.17%
1.25%
1.26%
1.38%
1.39%
1.40%
1.42%
1.43%
1.56%
1.57%
1.58%
1.60%
1.60%

Receita Bruta em 12 meses (em R$)


At 180.000,00
De 180.000,01 a 360.000,00
De 360.000,01 a 540.000,00
De 540.000,01 a 720.000,00
De 720.000,01 a 900.000,00
De 900.000,01 a 1.080.000,00
De 1.080.000,01 a 1.260.000,00
De 1.260.000,01 a 1.440.000,00
De 1.440.000,01 a 1.620.000,00
De 1.620.000,01 a 1.800.000,00
De 1.800.000,01 a 1.980.000,00
De 1.980.000,01 a 2.160.000,00
De 2.160.000,01 a 2.340.000,00
De 2.340.000,01 a 2.520.000,00
De 2.520.000,01 a 2.700.000,00
De 2.700.000,01 a 2.880.000,00
De 2.880.000,01 a 3.060.000,00
De 3.060.000,01 a 3.240.000,00
De 3.240.000,01 a 3.420.000,00
De 3.420.000,01 a 3.600.000,00

Receita Bruta em 12 meses (em R$)


At 180.000,00
De 180.000,01 a 360.000,00
De 360.000,01 a 540.000,00
De 540.000,01 a 720.000,00
De 720.000,01 a 900.000,00
De 900.000,01 a 1.080.000,00
De 1.080.000,01 a 1.260.000,00
De 1.260.000,01 a 1.440.000,00
De 1.440.000,01 a 1.620.000,00
De 1.620.000,01 a 1.800.000,00
De 1.800.000,01 a 1.980.000,00
De 1.980.000,01 a 2.160.000,00
De 2.160.000,01 a 2.340.000,00
De 2.340.000,01 a 2.520.000,00
De 2.520.000,01 a 2.700.000,00
De 2.700.000,01 a 2.880.000,00
De 2.880.000,01 a 3.060.000,00
De 3.060.000,01 a 3.240.000,00
De 3.240.000,01 a 3.420.000,00
De 3.420.000,01 a 3.600.000,00

Alquota

IRPJ

CSLL

Cofins

6.00%
8.21%
10.26%
11.31%
11.40%
12.42%
12.54%
12.68%
13.55%
13.68%
14.93%
15.06%
15.20%
15.35%
15.48%
16.85%
16.98%
17.13%
17.27%
17.42%

0.00%
0.00%
0.48%
0.53%
0.53%
0.57%
0.59%
0.59%
0.63%
0.63%
0.69%
0.69%
0.71%
0.71%
0.72%
0.78%
0.78%
0.80%
0.80%
0.81%

0.00%
0.00%
0.43%
0.53%
0.52%
0.57%
0.56%
0.57%
0.61%
0.64%
0.69%
0.69%
0.70%
0.70%
0.70%
0.76%
0.78%
0.79%
0.79%
0.79%

0.00%
1.42%
1.43%
1.56%
1.58%
1.73%
1.74%
1.76%
1.88%
1.89%
2.07%
2.09%
2.10%
2.13%
2.15%
2.34%
2.36%
2.37%
2.40%
2.42%

Alquota

IRPJ

CSLL

Cofins

4.50%
6.54%
7.70%
8.49%
8.97%
9.78%
10.26%
10.76%
11.51%
12.00%
12.80%
13.25%
13.70%
14.15%
14.60%
15.05%
15.50%
15.95%
16.40%
16.85%

0.00%
0.00%
0.16%
0.52%
0.89%
1.25%
1.62%
2.00%
2.37%
2.74%
3.12%
3.49%
3.86%
4.23%
4.60%
4.90%
5.21%
5.51%
5.81%
6.12%

1.22%
1.84%
1.85%
1.87%
1.89%
1.91%
1.93%
1.95%
1.97%
2.00%
2.01%
2.03%
2.05%
2.07%
2.10%
2.19%
2.27%
2.36%
2.45%
2.53%

1.28%
1.91%
1.95%
1.99%
2.03%
2.07%
2.11%
2.15%
2.19%
2.23%
2.27%
2.31%
2.35%
2.39%
2.43%
2.47%
2.51%
2.55%
2.59%
2.63%

PIS/Pasep

CPP

ICMS

ICMS RS

Receita Bruta em 12 meses (em R$)

0.00%
0.00%
0.23%
0.25%
0.25%
0.27%
0.28%
0.28%
0.30%
0.30%
0.33%
0.33%
0.33%
0.34%
0.34%
0.37%
0.37%
0.38%
0.38%
0.38%

2.75%
2.75%
2.75%
2.99%
3.02%
3.28%
3.30%
3.35%
3.57%
3.60%
3.94%
3.99%
4.01%
4.05%
4.08%
4.44%
4.49%
4.52%
4.56%
4.60%

1.25%
1.86%
2.33%
2.56%
2.58%
2.82%
2.84%
2.87%
3.07%
3.10%
3.38%
3.41%
3.45%
3.48%
3.51%
3.82%
3.85%
3.88%
3.91%
3.95%

0.00%
0.00%
1.31%
1.50%
1.87%
2.00%
2.20%
2.30%
2.50%
2.55%
2.70%
2.75%
2.85%
2.90%
3.51%
3.82%
3.85%
3.88%
3.91%
3.95%

At R$ 180.000,00
De R$ 180.000,01 a R$ 360.000,00
De R$ 360.000,01 a R$ 540.000,00
De R$ 540.000,01 a R$ 720.000,00
De R$ 720.000,01 a R$ 900.000,00
De R$ 900.000,01 a R$ 1.080.000,00
De R$ 1.080.000,01 a R$ 1.260.000,00
De R$ 1.260.000,01 a R$ 1.440.000,00
De R$ 1.440.000,01 a R$ 1.620.000,00
De R$ 1.620.000,01 a R$ 1.800.000,00
De R$ 1.800.000,01 a R$ 1.980.000,00
De R$ 1.980.000,01 a R$ 2.160.000,00
De R$ 2.160.000,01 a R$ 2.340.000,00
De R$ 2.340.000,01 a R$ 2.520.000,00
De R$ 2.520.000,01 a R$ 2.700.000,00
De R$ 2.700.000,01 a R$ 2.880.000,00
De R$ 2.880.000,01 a R$ 3.060.000,00
De R$ 3.060.000,01 a R$ 3.240.000,00
De R$ 3.240.000,01 a R$ 3.420.000,00
De R$ 3.420.000,01 a R$ 3.600.000,00

PIS/Pasep

CPP

ICMS

ICMS RS

IPI

Receita Bruta em 12 meses (em R$)

0.00%
0.00%
0.23%
0.25%
0.25%
0.27%
0.28%
0.28%
0.30%
0.30%
0.33%
0.33%
0.33%
0.34%
0.34%
0.37%
0.37%
0.38%
0.38%
0.38%

2.75%
2.75%
2.75%
2.99%
3.02%
3.28%
3.30%
3.35%
3.57%
3.62%
3.94%
3.99%
4.01%
4.05%
4.08%
4.44%
4.49%
4.52%
4.56%
4.60%

1.25%
1.86%
2.33%
2.56%
2.58%
2.82%
2.84%
2.87%
3.07%
3.10%
3.38%
3.41%
3.45%
3.48%
3.51%
3.82%
3.85%
3.88%
3.91%
3.95%

0.00%
0.00%
1.31%
1.50%
1.87%
2.00%
2.20%
2.30%
2.50%
2.55%
2.70%
2.75%
2.85%
2.90%
3.51%
3.82%
3.85%
3.88%
3.91%
3.95%

0.50%
0.50%
0.50%
0.50%
0.50%
0.50%
0.50%
0.50%
0.50%
0.50%
0.50%
0.50%
0.50%
0.50%
0.50%
0.50%
0.50%
0.50%
0.50%
0.50%

At R$ 180.000,00
De R$ 180.000,01 a R$ 360.000,00
De R$ 360.000,01 a R$ 540.000,00
De R$ 540.000,01 a R$ 720.000,00
De R$ 720.000,01 a R$ 900.000,00
De R$ 900.000,01 a R$ 1.080.000,00
De R$ 1.080.000,01 a R$ 1.260.000,00
De R$ 1.260.000,01 a R$ 1.440.000,00
De R$ 1.440.000,01 a R$ 1.620.000,00
De R$ 1.620.000,01 a R$ 1.800.000,00
De R$ 1.800.000,01 a R$ 1.980.000,00
De R$ 1.980.000,01 a R$ 2.160.000,00
De R$ 2.160.000,01 a R$ 2.340.000,00
De R$ 2.340.000,01 a R$ 2.520.000,00
De R$ 2.520.000,01 a R$ 2.700.000,00
De R$ 2.700.000,01 a R$ 2.880.000,00
De R$ 2.880.000,01 a R$ 3.060.000,00
De R$ 3.060.000,01 a R$ 3.240.000,00
De R$ 3.240.000,01 a R$ 3.420.000,00
De R$ 3.420.000,01 a R$ 3.600.000,00

PIS/Pasep

CPP

ISS

0.00%
0.00%
0.35%
0.38%
0.38%
0.40%
0.42%
0.42%
0.45%
0.45%
0.50%
0.50%
0.50%
0.51%
0.51%
0.56%
0.56%
0.57%
0.57%
0.57%

4.00%
4.00%
4.07%
4.47%
4.52%
4.92%
4.97%
5.03%
5.37%
5.42%
5.98%
6.09%
6.19%
6.30%
6.40%
7.41%
7.50%
7.60%
7.71%
7.83%

2.00%
2.79%
3.50%
3.84%
3.87%
4.23%
4.26%
4.31%
4.61%
4.65%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%

PIS/Pasep

ISS

0.00%
0.00%
0.24%
0.27%
0.29%
0.32%
0.34%
0.35%
0.37%
0.38%
0.40%
0.42%
0.44%
0.46%
0.47%
0.49%
0.51%
0.53%
0.55%
0.57%

2.00%
2.79%
3.50%
3.84%
3.87%
4.23%
4.26%
4.31%
4.61%
4.65%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%

ALQUOTA percentual PERCENTUAL ALQUOTA


DO ICMS de reduo TRIBUTVEL
DEVIDA
1.25%
100.00%
0.00%
0.00%
1.86%
100.00%
0.00%
0.00%
2.33%
43.78%
56.22%
1.31%
2.56%
41.41%
58.59%
1.50%
2.58%
27.52%
72.48%
1.87%
2.82%
29.08%
70.92%
2.00%
2.84%
22.54%
77.46%
2.20%
2.87%
19.86%
80.14%
2.30%
3.07%
18.57%
81.43%
2.50%
3.10%
17.74%
82.26%
2.55%
3.38%
20.12%
79.88%
2.70%
3.41%
19.35%
80.65%
2.75%
3.45%
17.39%
82.61%
2.85%
3.48%
16.67%
83.33%
2.90%
3.51%
3.51%
3.82%
3.82%
3.85%
3.85%
3.88%
3.88%
3.91%
3.91%
3.95%
3.95%

ALQUOTA percentual PERCENTUAL ALQUOTA


DO ICMS de reduo TRIBUTVEL
DEVIDA
1.25%
100.00%
0.00%
0.00%
1.86%
100.00%
0.00%
0.00%
2.33%
43.78%
56.22%
1.31%
2.56%
41.41%
58.59%
1.50%
2.58%
27.52%
72.48%
1.87%
2.82%
29.08%
70.92%
2.00%
2.84%
22.54%
77.46%
2.20%
2.87%
19.86%
80.14%
2.30%
3.07%
18.57%
81.43%
2.50%
3.10%
17.74%
82.26%
2.55%
3.38%
20.12%
79.88%
2.70%
3.41%
19.35%
80.65%
2.75%
3.45%
17.39%
82.61%
2.85%
3.48%
16.67%
83.33%
2.90%
3.51%
3.51%
3.82%
3.82%
3.85%
3.85%
3.88%
3.88%
3.91%
3.91%
3.95%
3.95%

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