DE | 7% | 12% | 17% | 18% | 25% | 26% | 27% |
PARA | |||||||
4,0000% | 57,1429% | 33,3333% | 23,5294% | 22,2222% | 16,0000% | 15,3846% | 14,8148% |
4,1000% | 58,5714% | 34,1667% | 24,1176% | 22,7778% | 16,4000% | 15,7692% | 15,1852% |
5,0000% | 71,4286% | 41,6667% | 29,4118% | 27,7778% | 20,0000% | 19,2308% | 18,5185% |
5,1000% | 72,8571% | 42,5000% | 30,0000% | 28,3333% | 20,4000% | 19,6154% | 18,8889% |
5,1400% | 73,4286% | 42,8333% | 30,2353% | 28,5556% | 20,5600% | 19,7692% | 19,0370% |
5,6000% | 80,0000% | 46,6667% | 32,9412% | 31,1111% | 22,4000% | 21,5385% | 20,7407% |
6,4200% | 91,7143% | 53,5000% | 37,7647% | 35,6667% | 25,6800% | 24,6923% | 23,7778% |
7,0000% | *** | 58,3333% | 41,1765% | 38,8889% | 28,0000% | 26,9231% | 25,9259% |
8,7500% | *** | 72,9167% | 51,4706% | 48,6111% | 35,0000% | 33,6538% | 32,4074% |
8,8000% | *** | 73,3333% | 51,7647% | 48,8889% | 35,2000% | 33,8462% | 32,5926% |
10,0000% | *** | 83,3333% | 58,8235% | 55,5556% | 40,0000% | 38,4615% | 37,0370% |
11,0000% | *** | 91,6667% | 64,7059% | 61,1111% | 44,0000% | 42,3077% | 40,7407% |
12,0000% | *** | *** | 70,5882% | 66,6667% | 48,0000% | 46,1538% | 44,4444% |
12,6000% | *** | *** | 74,1176% | 70,0000% | 50,4000% | 48,4615% | 46,6667% |
Exemplo de Cálculo de Equivalência:
Reduzir a base de cálculo do ICMS para que resulte em uma carga tributária equivalente a 5,60%:
Valor das Mercadorias: R$ 1.000,00
Alíquota (Operação Interna): 18%
% Equivalência na carga tributária: 5,60%
Aplicando a tabela teremos os seguintes cálculos:
1.000,00 x 31,1111% = 311,11
311,11 x 18% = 56,00
Prova Real:
1.000,00 x 5,60% = 56,00
Nota Fiscal deverá conter:
Base de Cálculo do ICMS: R$ 311,11
Valor do ICMS: R$ 56,00
Valor dos Produtos: R$ 1.000,00
Valor Total da Nota: R$ 1.000,00