04/2021

ANEXO III ANEXO IV ANEXO V

ALIQ. ALIQ. ALIQ. FATURAMENTO 12
PERIODO FATURAMENTO TOTAL IMPOSTO ALIQ. ISS FATURAMENTO TOTAL IMPOSTO ALIQ. ISS FATURAMENTO TOTAL IMPOSTO ALIQ. ISS MESES
1/2022 6.00% R$ - 2.01% 4.50% R$ - 2.00% 15.50% R$ - 2.17% R$ 26,000.00
2/2022 6.00% R$ - 2.01% 4.50% R$ - 2.00% 15.50% R$ - 2.17% R$ 23,400.00
3/2022 6.00% R$ - 2.01% 4.50% R$ - 2.00% 15.50% R$ - 2.17% R$ 21,272.73
4/2022 6.00% R$ - 2.01% 4.50% R$ - 2.00% 15.50% R$ - 2.17% R$ 19,500.00
5/2022 6.00% R$ - 2.01% 4.50% R$ - 2.00% 15.50% R$ - 2.17% R$ 19,500.00
6/2022 6.00% R$ - 2.01% 4.50% R$ - 2.00% 15.50% R$ - 2.17% R$ 19,500.00
7/2022 6.00% R$ - 2.01% 4.50% R$ - 2.00% 15.50% R$ - 2.17% R$ 12,500.00
8/2022 6.00% R$ - 2.01% 4.50% R$ - 2.00% 15.50% R$ - 2.17% R$ 9,500.00
9/2022 6.00% R$ - 2.01% 4.50% R$ - 2.00% 15.50% R$ - 2.17% R$ 9,500.00
10/2022 6.00% R$ - 2.01% 4.50% R$ - 2.00% 15.50% R$ - 2.17% R$ 0.00
11/2022 6.00% R$ - 2.01% 4.50% R$ - 2.00% 15.50% R$ - 2.17% R$ 0.00
12/2022 6.00% R$ - 2.01% 4.50% R$ - 2.00% 15.50% R$ - 2.17% R$ 0.00
1/2023 6.00% R$ - 2.01% 4.50% R$ - 2.00% 15.50% R$ - 2.17% R$ 0.00
2/2023 6.00% R$ - 2.01% 4.50% R$ - 2.00% 15.50% R$ - 2.17% R$ 0.00
3/2023 6.00% R$ - 2.01% 4.50% R$ - 2.00% 15.50% R$ - 2.17% R$ 0.00
4/2023 6.00% R$ - 2.01% 4.50% R$ - 2.00% 15.50% R$ - 2.17% R$ 0.00
5/2023 6.00% R$ - 2.01% 4.50% R$ - 2.00% 15.50% R$ - 2.17% R$ 0.00
6/2023 6.00% R$ - 2.01% 4.50% R$ - 2.00% 15.50% R$ - 2.17% R$ 0.00
7/2023 6.00% R$ - 2.01% 4.50% R$ - 2.00% 15.50% R$ - 2.17% R$ 0.00
8/2023 6.00% R$ - 2.01% 4.50% R$ - 2.00% 15.50% R$ - 2.17% R$ 0.00
9/2023 6.00% R$ - 2.01% 4.50% R$ - 2.00% 15.50% R$ - 2.17% R$ 0.00
10/2023 6.00% R$ - 2.01% 4.50% R$ - 2.00% 15.50% R$ - 2.17% R$ 0.00
11/2023 6.00% R$ - 2.01% 4.50% R$ - 2.00% 15.50% R$ - 2.17% R$ 0.00
12/2023 6.00% R$ - 2.01% 4.50% R$ - 2.00% 15.50% R$ - 2.17% R$ 0.00
1/2024 6.00% R$ - 2.01% 4.50% R$ - 2.00% 15.50% R$ - 2.17% R$ 0.00
2/2024 6.00% R$ - 2.01% 4.50% R$ - 2.00% 15.50% R$ - 2.17% R$ 0.00
3/2024 6.00% R$ - 2.01% 4.50% R$ - 2.00% 15.50% R$ - 2.17% R$ 0.00
4/2024 6.00% R$ - 2.01% 4.50% R$ - 2.00% 15.50% R$ - 2.17% R$ 0.00
5/2024 6.00% R$ - 2.01% 4.50% R$ - 2.00% 15.50% R$ - 2.17% R$ 0.00
6/2024 6.00% R$ - 2.01% 4.50% R$ - 2.00% 15.50% R$ - 2.17% R$ 0.00
7/2024 6.00% R$ - 2.01% 4.50% R$ - 2.00% 15.50% R$ - 2.17% R$ 0.00
8/2024 6.00% R$ - 2.01% 4.50% R$ - 2.00% 15.50% R$ - 2.17% R$ 0.00
9/2024 6.00% R$ - 2.01% 4.50% R$ - 2.00% 15.50% R$ - 2.17% R$ 0.00
10/2024 6.00% R$ - 2.01% 4.50% R$ - 2.00% 15.50% R$ - 2.17% R$ 0.00
11/2024 6.00% R$ - 2.01% 4.50% R$ - 2.00% 15.50% R$ - 2.17% R$ 0.00
12/2024 6.00% R$ - 2.01% 4.50% R$ - 2.00% 15.50% R$ - 2.17% R$ 0.00
1/2025 6.00% R$ - 2.01% 4.50% R$ - 2.00% 15.50% R$ - 2.17% R$ 0.00
2/2025 6.00% R$ - 2.01% 4.50% R$ - 2.00% 15.50% R$ - 2.17% R$ 0.00
3/2025 6.00% R$ - 2.01% 4.50% R$ - 2.00% 15.50% R$ - 2.17% R$ 0.00
4/2025 6.00% R$ - 2.01% 4.50% R$ - 2.00% 15.50% R$ - 2.17% R$ 0.00
5/2025 6.00% R$ - 2.01% 4.50% R$ - 2.00% 15.50% R$ - 2.17% R$ 0.00
6/2025 6.00% R$ - 2.01% 4.50% R$ - 2.00% 15.50% R$ - 2.17% R$ 0.00
7/2025 6.00% R$ - 2.01% 4.50% R$ - 2.00% 15.50% R$ - 2.17% R$ 0.00
8/2025 6.00% R$ - 2.01% 4.50% R$ - 2.00% 15.50% R$ - 2.17% R$ 0.00
 04/2021

VALOR FOLHA PARA

PERIODO FATOR r
1/2022 R$ 7,280.00
2/2022 R$ 6,552.00
3/2022 R$ 5,956.36
4/2022 R$ 5,460.00
5/2022 R$ 5,460.00
6/2022 R$ 5,460.00
7/2022 R$ 3,500.00
8/2022 R$ 2,660.00
9/2022 R$ 2,660.00
10/2022 R$ 0.00
11/2022 R$ 0.00
12/2022 R$ 0.00
1/2023 R$ 0.00
2/2023 R$ 0.00
3/2023 R$ 0.00
4/2023 R$ 0.00
5/2023 R$ 0.00
6/2023 R$ 0.00
7/2023 R$ 0.00
8/2023 R$ 0.00
9/2023 R$ 0.00
10/2023 R$ 0.00
11/2023 R$ 0.00
12/2023 R$ 0.00
1/2024 R$ 0.00
2/2024 R$ 0.00
3/2024 R$ 0.00
4/2024 R$ 0.00
5/2024 R$ 0.00
6/2024 R$ 0.00
7/2024 R$ 0.00
8/2024 R$ 0.00
9/2024 R$ 0.00
10/2024 R$ 0.00
11/2024 R$ 0.00
12/2024 R$ 0.00
1/2025 R$ 0.00
2/2025 R$ 0.00
3/2025 R$ 0.00
4/2025 R$ 0.00
5/2025 R$ 0.00
6/2025 R$ 0.00
7/2025 R$ 0.00
8/2025 R$ 0.00
Receita Bruta em 12
Alíquota IRPJ CSLL Cofins PIS/Pasep CPP
meses (em R$)
R$ - R$ 180,000.00 4.00% 5.50% 3.50% 12.74% 2.76% 41.50%
R$ 180,000.01 R$ 360,000.00 7.30% 5.50% 3.50% 12.74% 2.76% 41.50%
R$ 360,000.01 R$ 720,000.00 9.50% 5.50% 3.50% 12.74% 2.76% 42.00%
R$ 720,000.01 R$ 1,800,000.00 10.70% 5.50% 3.50% 12.74% 2.76% 42.00%
R$ 1,800,000.01 R$ 3,600,000.00 14.30% 5.50% 3.50% 12.74% 2.76% 42.00%
R$ 3,600,000.01 R$ 4,800,000.00 19.00% 13.50% 10.00% 28.27% 6.13% 42.10%
ICMS Valor a deduzir IRPJ CSLL Cofins PIS/Pasep CPP ICMS

34.00% 100.00% R$ - 0.22% 0.14% 0.51% 0.11% 1.66% 1.36%

34.00% 100.00% R$ 5,940.00 0.40% 0.26% 0.93% 0.20% 3.03% 2.48%
33.50% 100.00% R$ 13,860.00 0.52% 0.33% 1.21% 0.26% 3.99% 3.18%
33.50% 100.00% R$ 22,500.00 0.59% 0.37% 1.36% 0.30% 4.49% 3.58%
33.50% 100.00% R$ 87,300.00 0.79% 0.50% 1.82% 0.39% 6.01% 4.79%
0.00% 100.00% R$ 378,000.00 2.57% 1.90% 5.37% 1.16% 8.00% 0.00%
4.00% 100.00%
7.30% 100.00%
9.50% 100.00%
10.70% 100.00%
14.30% 100.00%
19.00% 100.00%
Receita Bruta em 12 meses (em R$) Alíquota IRPJ CSLL Cofins
R$ - R$ 180,000.00 4.50% 5.50% 3.50% 11.51%
R$ 180,000.01 R$ 360,000.00 7.80% 5.50% 3.50% 11.51%
R$ 360,000.01 R$ 720,000.00 10.00% 5.50% 3.50% 11.51%
R$ 720,000.01 R$ 1,800,000.00 11.20% 5.50% 3.50% 11.51%
R$ 1,800,000.01 R$ 3,600,000.00 14.70% 5.50% 3.50% 11.51%
R$ 3,600,000.01 R$ 4,800,000.00 30.00% 8.50% 7.50% 20.96%
PIS/Pasep CPP ICMS IPI Valor a deduzir IRPJ CSLL Cofins PIS/Pasep CPP
2.49% 37.50% 7.50% 32.00% R$ - 0.25% 0.16% 0.52% 0.11% 1.69%
2.49% 37.50% 7.50% 32.00% R$ 5,940.00 0.43% 0.27% 0.90% 0.19% 2.93%
2.49% 37.50% 7.50% 32.00% R$ 13,860.00 0.55% 0.35% 1.15% 0.25% 3.75%
2.49% 37.50% 7.50% 32.00% R$ 22,500.00 0.62% 0.39% 1.29% 0.28% 4.20%
2.49% 37.50% 7.50% 32.00% R$ 85,500.00 0.81% 0.51% 1.69% 0.37% 5.51%
4.54% 23.50% 35.00% 0.00% R$ 720,000.00 2.55% 2.25% 6.29% 1.36% 7.05%
ICMS
0.34% 1.44% 4.50% TRUE
0.59% 2.50% 7.80% TRUE
0.75% 3.20% 10.00% TRUE
0.84% 3.58% 11.20% TRUE
1.10% 4.70% 14.70% TRUE
10.50% 0.00% 30.00% TRUE
Receita Bruta em 12 meses (em
Alíquota IRPJ CSLL Cofins
R$)
R$ - R$ 180,000.00 6.00% 4.00% 3.50% 12.82%
R$ 180,000.01 R$ 360,000.00 11.20% 4.00% 3.50% 14.05%
R$ 360,000.01 R$ 720,000.00 13.50% 4.00% 3.50% 13.64%
R$ 720,000.01 R$ 1,800,000.00 16.00% 4.00% 3.50% 13.64%
R$ 1,800,000.01 R$ 3,600,000.00 21.00% 4.00% 3.50% 12.82%
R$ 3,600,000.01 R$ 4,800,000.00 33.00% 35.00% 15.00% 16.03%
 PIS/
PIS/Pasep CPP ISS Valor a deduzir IRPJ CSLL Cofins CPP
Pasep
2.78% 43.40% 33.50% R$ - 0.24% 0.21% 0.77% 0.17% 2.60%
3.05% 43.40% 32.00% R$ 9,360.00 0.45% 0.39% 1.57% 0.34% 4.86%
2.96% 43.40% 32.50% R$ 17,640.00 0.54% 0.47% 1.84% 0.40% 5.86%
2.96% 43.40% 32.50% R$ 35,640.00 0.64% 0.56% 2.18% 0.47% 6.94%
2.78% 43.40% 33.50% R$ 125,640.00 0.84% 0.74% 2.69% 0.58% 9.11%
3.47% 30.50% 0.00% R$ 648,000.00 11.55% 4.95% 5.29% 1.15% 10.07%
ISS

2.01% 6.00% TRUE

3.58% 11.20% TRUE
4.39% 13.50% TRUE
5.20% 16.00% TRUE
7.03% 21.00% TRUE
0.00% 33.00% TRUE
Receita Bruta em 12 meses (em
Alíquota IRPJ CSLL Cofins PIS/Pasep
R$)
R$ - R$ 180,000.00 4.50% 18.80% 15.20% 17.67% 3.83%
R$ 180,000.01 R$ 360,000.00 9.00% 19.80% 15.20% 20.55% 4.45%
R$ 360,000.01 R$ 720,000.00 10.20% 20.80% 15.20% 19.73% 4.27%
R$ 720,000.01 R$ 1,800,000.00 14.00% 17.80% 19.20% 18.90% 4.10%
R$ 1,800,000.01 R$ 3,600,000.00 22.00% 18.80% 19.20% 18.08% 3.92%
R$ 3,600,000.01 R$ 4,800,000.00 33.00% 53.50% 21.50% 20.55% 4.45%
 PIS/
CPP ISS Valor a deduzir IRPJ CSLL Cofins CPP ISS
Pasep
0.00% 44.50% R$ - 0.85% 0.68% 0.80% 0.17% 0.00% 2.00%
0.00% 40.00% R$ 8,100.00 1.78% 1.37% 1.85% 0.40% 0.00% 3.60%
0.00% 40.00% R$ 12,420.00 2.12% 1.55% 2.01% 0.44% 0.00% 4.08%
0.00% 40.00% R$ 39,780.00 2.49% 2.69% 2.65% 0.57% 0.00% 5.60%
0.00% 40.00% R$ 183,780.00 4.14% 4.22% 3.98% 0.86% 0.00% 8.80%
0.00% 0.00% R$ 828,000.00 17.66% 7.10% 6.78% 1.47% 0.00% 0.00%
4.50% TRUE
9.00% TRUE
10.20% TRUE
14.00% TRUE
22.00% TRUE
33.00% TRUE
Receita Bruta em 12 meses (em
Alíquota IRPJ CSLL Cofins PIS/Pasep
R$)
R$ - R$ 180,000.00 15.50% 25.00% 15.00% 14.10% 3.05%
R$ 180,000.01 R$ 360,000.00 18.00% 23.00% 15.00% 14.10% 3.05%
R$ 360,000.01 R$ 720,000.00 19.50% 24.00% 15.00% 14.92% 3.23%
R$ 720,000.01 R$ 1,800,000.00 20.50% 21.00% 15.00% 15.74% 3.41%
R$ 1,800,000.01 R$ 3,600,000.00 23.00% 23.00% 12.50% 14.10% 3.05%
R$ 3,600,000.01 R$ 4,800,000.00 30.50% 35.00% 15.50% 16.44% 3.56%
 PIS/
CPP ISS Valor a deduzir IRPJ CSLL Cofins CPP ISS
Pasep
28.85% 14.00% R$ - 3.88% 2.33% 2.19% 0.47% 4.47% 2.17%
27.85% 17.00% R$ 4,500.00 4.14% 2.70% 2.54% 0.55% 5.01% 3.06%
23.85% 19.00% R$ 9,900.00 4.68% 2.93% 2.91% 0.63% 4.65% 3.71%
23.85% 21.00% R$ 17,100.00 4.31% 3.07% 3.23% 0.70% 4.89% 4.31%
23.85% 23.50% R$ 62,100.00 5.29% 2.88% 3.24% 0.70% 5.49% 5.41%
29.50% 0.00% R$ 540,000.00 10.67% 4.73% 5.01% 1.09% 9.00% 0.00%
15.50% TRUE
18.00% TRUE
19.50% TRUE
20.50% TRUE
23.00% TRUE
30.50% TRUE
32% 9% 2.88%
32% 15% 4.80%
3%
5%
0.65%

0%