An overview on Brazilian Tax Species






Contribution for the Funding of Social Security


According to the Law 10.833/2003, this is a non cumulative tax, that has its calculation basis as the montly gross revenue of the legal entity, being the percentage since 7,6% until 0%, e.g., in the case of pharmaceutics and chemistry products, which ones can have until 0% of rate by decision of the Executive Power. In some situations also can be used credits to decrease the end rate.


contents | previous | next

All rights reserved. Prohibited to copy and distribute, without permission of Rafael De Conti


CONTACT for legal advice


Rafael De Conti, Rafael Augusto De Conti, Brazilian Tax Lawyer, Lawyer in Brazil