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  • CALCULO - SimplesNacional

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    Armando Castanheira
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    1. The document outlines tax brackets and rates for Simples Nacional 2018 in Brazil, ranging from 4.5% to 33% depending on annual revenue. 2. It lists the percentage of tax revenue distribution to different taxes including IRPJ, CSLL, COFINS, PIS, IPI, ICMS, and ISS. 3. At the bottom is an example calculation showing a nominal tax rate of 14%, tax amount of 124,341.40, and effective tax rate of 9.52% after deducting the parcel to subtract of 39,780.

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    Simulação cálculo alíquota

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    1. The document outlines tax brackets and rates for Simples Nacional 2018 in Brazil, ranging from 4.5% to 33% depending on annual revenue. 2. It lists the percentage of tax revenue distribution to different taxes including IRPJ, CSLL, COFINS, PIS, IPI, ICMS, and ISS. 3. At the bottom is an example calculation showing a nominal tax rate of 14%, tax amount of 124,341.40, and effective tax rate of 9.52% after deducting the parcel to subtract of 39,780.

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    © All Rights Reserved
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    15 views1 page

    CALCULO - SimplesNacional

    Uploaded by

    Armando Castanheira
    1. The document outlines tax brackets and rates for Simples Nacional 2018 in Brazil, ranging from 4.5% to 33% depending on annual revenue. 2. It lists the percentage of tax revenue distribution to different taxes including IRPJ, CSLL, COFINS, PIS, IPI, ICMS, and ISS. 3. At the bottom is an example calculation showing a nominal tax rate of 14%, tax amount of 124,341.40, and effective tax rate of 9.52% after deducting the parcel to subtract of 39,780.

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    SIMPLES NACIONAL 2018

    ANEXO IV

    BASE DE CALCULO ALÍQUOTA PARCELA A PERCENTUAL DE REPARTIÇÃO DE TRIBUTOS


    FAIXA
    DE ATÉ NOMINAL DESCONTAR IRPJ CSLL COFINS PIS CPP IPI ICMS ISS
    1 0,00 180.000,00 4,50% 0,00 18,80% 15,20% 17,67% 3,83% 0,00% 0,00% 0,00% 44,50% F
    2 180.001,00 360.000,00 9,00% 8.100,00 19,80% 15,20% 20,55% 4,45% 0,00% 0,00% 0,00% 40,00% F
    3 360.001,00 720.000,00 10,20% 12.420,00 20,80% 15,20% 19,73% 4,27% 0,00% 0,00% 0,00% 40,00% F
    4 720.001,00 1.800.000,00 14,00% 39.780,00 17,80% 19,20% 18,90% 4,10% 0,00% 0,00% 0,00% 40,00% V
    5 1.800.001,00 3.600.000,00 22,00% 183.780,00 18,80% 19,20% 18,08% 3,92% 0,00% 0,00% 0,00% 40,00% F
    6 3.600.001,00 4.800.000,00 33,00% 828.000,00 53,50% 21,50% 20,55% 4,45% 0,00% 0,00% 0,00% 0,00% F

    Planilha desenvolvida por Ramon Vieira Reinaldo


    www.ygestao.com.br

    RBT12 ALÍQ NOMINAL VALOR DESCONTO ALÍQ EFETIVA IRPJ CSLL COFINS PIS CPP IPI ICMS ISS
    9,52% 17,80% 19,20% 18,90% 4,10% 0,00% 0,00% 0,00% 40,00%
    888.152,84 14,00% 124.341,40 39.780,00
    323.715,40 57.621,34 62.153,36 61.182,21 13.272,33 0,00 0,00 0,00 129.486,16

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