Amazonas
Commercial microenterprise
Tax or mandatory contribution | Payments (number per year) | Notes on Payments | Time (hours per year) | Statutory tax rate | Tax base | Total tax and contribution rate (% of profit) | Notes on TTCR |
Simples Nacional (combines the following taxes and contributions: ICMS, PIS, COFINS, IRPJ, CSLL, CPP) | 1.0 | online | 48.0 | 7.3% (minus a deduction of R$5,940) | gross revenue | 46.14 | |
Employer paid - Severance contribution (FGTS) | 1.0 | online | | 8% | gross salaries | 10.16 | |
Corporate income tax (IRPJ) over capital gains | 1.0 | online | | 15% | capital gains | 0.71 | |
Property tax | 1.0 | online | | 0.9% | market value of property | 0.57 | |
Vehicle tax | 1.0 | online | | 2% | market value of vehicle | 0.56 | |
Corporate income tax (IRPJ) on interest | 0.0 | withheld | | 20% | interest income | 0.24 | |
Operating license fee | 1.0 | online | | fee schedule | type of activity | 0.23 | |
Employee paid - Social security contributions (INSS) | 1.0 | online | 18.5 | 11% | gross salaries | 0.00 | withheld |
Totals | 7 | | 66.5 | | | 58.6 | |
Small industrial firm
Tax or mandatory contribution | Payments (number per year) | Notes on Payments | Time (hours per year) | Statutory tax rate | Tax base | Total tax and contribution rate (% of profit) | Notes on TTCR |
Simples Nacional (combines the following taxes and contributions: ICMS, IPI, PIS, COFINS, IRPJ, CSLL, CPP) | 1.0 | online | 343.0 | 14.7% (minus a deduction of R$85,500) | gross revenue | 215.00 | |
Employer paid - Severance contribution (FGTS) | 1.0 | online | | 8% | gross salaries | 9.05 | |
Corporate income tax (IRPJ) over capital gains | 1.0 | online | | 15% | capital gains | 1.52 | |
Property tax | 1.0 | online | | 0.9% | market value of property | 1.20 | |
Corporate income tax (IRPJ) on interest | 0.0 | withheld | | 20% | interest income | 0.51 | |
Vehicle tax | 1.0 | online | | 2% | market value of vehicle | 0.12 | |
Operating license fee | 1.0 | online | | fee schedule | type of activity | 0.06 | |
Employee paid - Social security contributions (INSS) | 1.0 | online | 193.0 | 11% | gross salaries | 0.00 | withheld |
Totals | 7 | | 536.0 | | | 227.5 | |
Ceará
Commercial microenterprise
Tax or mandatory contribution | Payments (number per year) | Notes on Payments | Time (hours per year) | Statutory tax rate | Tax base | Total tax and contribution rate (% of profit) | Notes on TTCR |
Simples Nacional (combines the following taxes and contributions: ICMS, PIS, COFINS, IRPJ, CSLL, CPP) | 1.0 | online | 48.0 | 7.3% (minus a deduction of R$5,940) | gross revenue | 46.14 | |
Employer paid - Severance contribution (FGTS) | 1.0 | online | | 8% | gross salaries | 10.16 | |
Corporate income tax (IRPJ) over capital gains | 1.0 | online | | 15% | capital gains | 0.71 | |
Property tax | 1.0 | online | | 1% | market value of property | 0.64 | |
Operating license fee | 1.0 | online | | fee schedule | building size | 0.57 | |
Vehicle tax | 1.0 | online | | 1% | market value of vehicle | 0.38 | |
Corporate income tax (IRPJ) on interest | 0.0 | withheld | | 20% | interest income | 0.24 | |
Employee paid - Social security contributions (INSS) | 1.0 | online | 18.5 | 11% | gross salaries | 0.00 | withheld |
Totals | 7 | | 18.5 | | | 58.8 | |
Small industrial firm
Tax or mandatory contribution | Payments (number per year) | Notes on Payments | Time (hours per year) | Statutory tax rate | Tax base | Total tax and contribution rate (% of profit) | Notes on TTCR |
Simples Nacional (combines the following taxes and contributions: ICMS, IPI, PIS, COFINS, IRPJ, CSLL, CPP) | 1.0 | online | 343.0 | 14.7% (minus a deduction of R$85,500) | gross revenue | 215.00 | |
Employer paid - Severance contribution (FGTS) | 1.0 | online | | 8% | gross salaries | 9.05 | |
Property tax | 1.0 | online | | 2% (minus a deduction of R$2,106) | market value of property | 1.71 | |
Corporate income tax (IRPJ) over capital gains | 1.0 | online | | 15% | capital gains | 1.52 | |
Corporate income tax (IRPJ) on interest | 0.0 | withheld | | 20% | interest income | 0.51 | |
Operating license fee | 1.0 | online | | fee schedule | building size | 0.30 | |
Vehicle tax | 1.0 | online | | 1% | market value of vehicle | 0.08 | |
Employee paid - Social security contributions (INSS) | 1.0 | online | 193.0 | 11% | gross salaries | 0.00 | withheld |
Totals | 7 | | 536.0 | | | 228.2 | |
Federal District
Commercial microenterprise
Tax or mandatory contribution | Payments (number per year) | Notes on Payments | Time (hours per year) | Statutory tax rate | Tax base | Total tax and contribution rate (% of profit) | Notes on TTCR |
Simples Nacional (combines the following taxes and contributions: ICMS, PIS, COFINS, IRPJ, CSLL, CPP) | 1.0 | online | 48.0 | 7.3% (minus a deduction of R$5,940) | gross revenue | 46.14 | |
Corporate income tax (IRPJ) on interest | 0.0 | withheld | | 20% | interest income | 0.24 | |
Corporate income tax (IRPJ) over capital gains | 1.0 | online | | 15% | capital gains | 0.71 | |
Employer paid - Severance contribution (FGTS) | 1.0 | online | | 8% | gross salaries | 10.16 | |
Employee paid - Social security contributions (INSS) | 1.0 | online | 18.5 | 11% | gross salaries | 0.00 | withheld |
Property tax | 1.0 | online | | 1% | market value of property | 0.66 | |
Vehicle tax | 1.0 | online | | 1% | market value of vehicle | 0.38 | |
Operating license fee | 1.0 | online | | fee schedule | type of activity | 0.05 | |
Public cleaning fee | 0.0 | online and jointly | | fee schedule | building location and type of activity | 0.52 | |
Totals | 7 | | 66.5 | | | 58.9 | |
Small industrial firm
Tax or mandatory contribution | Payments (number per year) | Notes on Payments | Time (hours per year) | Statutory tax rate | Tax base | Total tax and contribution rate (% of profit) | Notes on TTCR |
Simples Nacional (combines the following taxes and contributions: ICMS, IPI, PIS, COFINS, IRPJ, CSLL, CPP) | 1.0 | online | 343.0 | 14.7% (minus a deduction of R$85,500) | gross revenue | 215.00 | |
Corporate income tax (IRPJ) on interest | 0.0 | withheld | | 20% | interest income | 0.51 | |
Corporate income tax (IRPJ) over capital gains | 1.0 | online | | 15% | capital gains | 1.52 | |
Employer paid - Severance contribution (FGTS) | 1.0 | online | | 8% | gross salaries | 9.05 | |
Employee paid - Social security contributions (INSS) | 1.0 | online | 193.0 | 11% | gross salaries | 0.00 | withheld |
Property tax | 1.0 | online | | 1% | market value of property | 1.41 | |
Vehicle tax | 1.0 | online | | 1% | market value of vehicle | 0.08 | |
Operating license fee | 1.0 | online | | fee schedule | type of activity | 0.03 | |
Public cleaning fee | 0.0 | online and jointly | | fee schedule | building location and type of activity | 0.30 | |
Totals | 7 | | 536.0 | | | 227.9 | |
Minas Gerais
Commercial microenterprise
Tax or mandatory contribution | Payments (number per year) | Notes on Payments | Time (hours per year) | Statutory tax rate | Tax base | Total tax and contribution rate (% of profit) | Notes on TTCR |
Simples Nacional (combines the following taxes and contributions: ICMS, PIS, COFINS, IRPJ, CSLL, CPP) | 1.0 | online | 48.0 | 7.3% (minus a deduction of R$5,940) | gross revenue | 46.14 | |
Corporate income tax (IRPJ) on interest | 0.0 | withheld | | 20% | interest income | 0.24 | |
Corporate income tax (IRPJ) over capital gains | 1.0 | online | | 15% | capital gains | 0.71 | |
Employer paid - Severance contribution (FGTS) | 1.0 | online | | 8% | gross salaries | 10.16 | |
Employee paid - Social security contributions (INSS) | 1.0 | online | 18.5 | 11% | gross salaries | 0.00 | withheld |
Property tax | 1.0 | online | | 1.2% | market value of property | 0.65 | |
Vehicle tax | 1.0 | online | | 1% | market value of vehicle | 0.37 | |
Operating license fee | 1.0 | online | | fee schedule | building area | 0.29 | |
Garbage collection fee | 0.0 | online and jointly | | fee schedule | collection frequency | 1.47 | |
Totals | 7 | | 66.5 | | | 60.0 | |
Small industrial firm
Tax or mandatory contribution | Payments (number per year) | Notes on Payments | Time (hours per year) | Statutory tax rate | Tax base | Total tax and contribution rate (% of profit) | Notes on TTCR |
Simples Nacional (combines the following taxes and contributions: ICMS, IPI, PIS, COFINS, IRPJ, CSLL, CPP) | 1.0 | online | 343.0 | 14.7% (minus a deduction of R$85,500) | gross revenue | 215.00 | |
Corporate income tax (IRPJ) on interest | 0.0 | withheld | | 20% | interest income | 0.51 | |
Corporate income tax (IRPJ) over capital gains | 1.0 | online | | 15% | capital gains | 1.52 | |
Employer paid - Severance contribution (FGTS) | 1.0 | online | | 8% | gross salaries | 9.05 | |
Employee paid - Social security contributions (INSS) | 1.0 | online | 193.0 | 11% | gross salaries | 0.00 | withheld |
Property tax | 1.0 | online | | 1.4% | market value of property | 1.91 | |
Vehicle tax | 1.0 | online | | 1% | market value of vehicle | 0.08 | |
Operating license fee | 1.0 | online | | fee schedule | building area | 0.12 | |
Garbage collection fee | 0.0 | online and jointly | | fee schedule | collection frequency | 0.31 | |
Totals | 7 | | 536.0 | | | 228.5 | |
Rio Grande do Sul
Commercial microenterprise
Tax or mandatory contribution | Payments (number per year) | Notes on Payments | Time (hours per year) | Statutory tax rate | Tax base | Total tax and contribution rate (% of profit) | Notes on TTCR |
Simples Nacional (combines the following taxes and contributions: ICMS, PIS, COFINS, IRPJ, CSLL, CPP) | 1.0 | online | 48.0 | 7.3% (minus a deduction of R$5,940) | gross revenue | 46.14 | |
Corporate income tax (IRPJ) on interest | 0.0 | withheld | | 20% | interest income | 0.24 | |
Corporate income tax (IRPJ) over capital gains | 1.0 | online | | 15% | capital gains | 0.71 | |
Employer paid - Severance contribution (FGTS) | 1.0 | online | | 8% | gross salaries | 10.16 | |
Employee paid - Social security contributions (INSS) | 1.0 | online | 18.5 | 11% | gross salaries | 0.00 | withheld |
Property tax | 1.0 | online | | 1.1% | market value of property | 0.69 | |
Vehicle tax | 1.0 | online | | 1% | market value of vehicle | 0.38 | |
Operating license fee | 1.0 | online | | fee schedule | type of activity | 0.08 | |
Garbage collection fee | 0.0 | online and jointly | | fee schedule | building size | 0.66 | |
Totals | 7 | | 66.5 | | | 59.1 | |
Small industrial firm
Tax or mandatory contribution | Payments (number per year) | Notes on Payments | Time (hours per year) | Statutory tax rate | Tax base | Total tax and contribution rate (% of profit) | Notes on TTCR |
Simples Nacional (combines the following taxes and contributions: ICMS, IPI, PIS, COFINS, IRPJ, CSLL, CPP) | 1.0 | online | 343.0 | 14.7% (minus a deduction of R$85,500) | gross revenue | 215.00 | |
Corporate income tax (IRPJ) on interest | 0.0 | withheld | | 20% | interest income | 0.51 | |
Corporate income tax (IRPJ) over capital gains | 1.0 | online | | 15% | capital gains | 1.52 | |
Employer paid - Severance contribution (FGTS) | 1.0 | online | | 8% | gross salaries | 9.05 | |
Employee paid - Social security contributions (INSS) | 1.0 | online | 193.0 | 11% | gross salaries | 0.00 | withheld |
Property tax | 1.0 | online | | 1.1% | market value of property | 1.47 | |
Vehicle tax | 1.0 | online | | 1% | market value of vehicle | 0.08 | |
Operating license fee | 1.0 | online | | fee schedule | type of activity | 0.02 | |
Garbage collection fee | 0.0 | online and jointly | | fee schedule | building size | 0.25 | |
Totals | 7 | | 536.0 | | | 227.9 | |