ISS Service Tax BR
Computes ISS withheld on service value (BR municipal).
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Service tax (ISS) calculation
The ISS (Imposto Sobre Servicos) is a Brazilian municipal tax that falls on revenue from services rendered. Article 156-III of the Federal Constitution created it, and Lei Complementar 116/2003 set the national ground rules. You compute it with ISS = valor_servico × aliquota. Constitutional Amendment 37/2002 fenced the rates in, so no city can go below 2% (minimum) or above 5% (maximum).
The anexo of LC 116/2003 enumerates over 200 taxable services: consulting, IT, healthcare, education, construction, transport that stays inside the municipality, and so on. Because each city picks its own rate inside the 2-5% band, competition followed. Barueri-SP, Itu-SP, Santana de Parnaiba-SP and a handful of other satellite towns dangle 2% to pull in service companies, whereas the Sao Paulo capital sticks to 5% for most activities. Self-employed professionals such as advogados, dentistas and contadores usually owe a fixed annual ISS tied to their profession rather than a cut of revenue.
Applications
A provider issues a Nota Fiscal de Servicos Eletronica (NFS-e) on the municipal portal, and the ISS comes out calculated for you. For MEIs (microempreendedores individuais), about 1% of revenue rides along as ISS inside the monthly DAS guide. Simples Nacional companies settle their ISS through the unified guide (Anexos III/IV/V). Accountants and freelancers reach for the calculator when they want to price a job net of tax, weigh one municipality against another for the company's headquarters, or check an NFS-e against the books.
FAQ
Which city collects the ISS? Usually the one where the provider is headquartered. LC 116/2003 carves out exceptions, though: for construction, security, cleaning and transport, the money goes to the city where the work actually happens.
Does the client withhold ISS? Sometimes. When the law names the client a substituto tributario, the contractor holds the ISS back at the source and pays it to the city.
Can a service be tax-free? Yes. Services exported to foreign markets are exempt under LC 116/2003 art. 2-I, and a number of social and cultural activities carry municipal exemptions too.
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The results provided by this tool are for general informational and educational purposes only and do not constitute professional, financial, medical, legal, tax or accounting advice. Always confirm important decisions with a qualified professional and official sources.