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Brazil’s "taxa das blusinhas": how much import tax you pay

The "taxa das blusinhas" ("blouse tax") is the nickname for how Brazil began taxing small international purchases: in August 2024, a 20% import duty took effect on purchases of up to US$50. The nickname stuck, and the rules changed again in 2026. Today, for individuals buying on a site certified in the Remessa Conforme program, the up-to-US$50 band has a zero import duty rate, but that does not mean tax-free: the state ICMS still applies, and the card still pays IOF. Above US$50, the rate is 60% with a US$30 deduction. This guide explains each tax, works through the math in the right order, and compares the current regime, the previous one and non-certified sites, using the same logic as the [Brazil import tax calculator](tool:calculadora-compras-internacionais). The rules change, so the text dates each one.

J-Kit9 min readIntermediate
  • Taxa das blusinhas
  • Remessa Conforme
  • Import duty
  • ICMS
  • IOF
  • International purchases

Key takeaways

  • Since 2026-05-12, on a site certified in Remessa Conforme: 0% import duty up to US$50; above that, 60% with a US$30 deduction. On a non-certified site: 60% with no deduction.
  • ICMS (17% to 20%, depending on the state) always applies and is calculated "from the inside": on product + shipping + import duty, divided by (1 − rate).
  • The 3.5% card IOF is charged on the currency conversion, outside the Receita calculation, and adds to the final cost.
  • The base is the customs value (product + shipping + insurance), and the exchange rate is the one on the declaration’s registration date. Expensive shipping pushes a purchase into the 60% band.

What changed and when

Law 14,902/2024 amended Decree-Law 1,804/1980 and set a progressive table for the Simplified Taxation Regime: 20% up to US$50 and 60% from US$50.01 to US$3,000, with a US$20 deduction in that second band. In 2026 the rule was revised. Here is the timeline, according to the Receita Federal and the text of the laws.

  1. 2024-06-27Law 14,902/2024

    Article 32 sets the progressive table: 20% from US$0 to 50 and 60% from US$50.01 to 3,000, with a US$20 deduction.

  2. 2024-08-0120% up to US$50 begins

    The Receita records this date as the start of the rule for Remessa Conforme, individuals.

  3. 2026-05-11End of the previous rule

    Last day of the 20% band and the US$20 deduction.

  4. 2026-05-12Current rule

    Declarations registered since that date: 0% up to US$50 and, above that, 60% with a US$30 deduction (Remessa Conforme, individuals).

  5. 2026-09-10Law 15,502/2026

    Converts Provisional Measure 1,357/2026 and lets an act of the Finance Minister change the rates, including to zero up to US$50 and 30% up to US$3,000, depending on membership in the compliance program.

The three taxes

What applies to international purchases up to US$3,000 (rules as of 2026-10-18).
TaxWho levies itRateBase
Import duty (II)Federal government (Receita Federal)Remessa Conforme, individuals: 0% up to US$50; 60% above, minus US$30. Other cases: 60%.Customs value: product + shipping + insurance
ICMSDestination state17% to 20%, depending on the stateCustoms value + II, "from the inside"
Card IOFFederal government, on the currency conversion3.5% (Decree 6,306/2007, art. 15-B, VII)Amount paid to the overseas seller

On ICMS: according to the Comsefaz table (ICMS Agreement 81/2023), since 2025-04-01 Acre, Alagoas, Bahia, Ceará, Paraíba, Piauí, Rio Grande do Norte, Roraima and Sergipe apply 20%; Amapá, 18%; Pará, 19% since 2026-01-01; all other states, 17%. IOF does not appear on the Receita’s tax page because the card issuer charges it on the currency conversion, but it hits your wallet just the same.

Above US$3,000 the Simplified Taxation Regime does not apply and the purchase follows the ordinary import regime, with a different calculation. The calculator flags those cases instead of giving a misleading number.

The math, step by step

ICMS = ( (VA + II) ÷ (1 − a) ) × a
VA
customs value: product + shipping + insurance, in reais.
II
import duty already calculated, after the deduction.
a
the state’s ICMS rate (0.17 to 0.20).
ICMS "from the inside": the tax is part of its own base. With a = 17%, the divisor is 0.83, equal to an effective rate of about 20.5% on (VA + II).

The Receita publishes its own examples, and the calculator reproduces them to the cent. A purchase on a certified site with R$500.00 of product and R$10.00 of shipping (R$510.00, with the dollar at R$5.00): 60% gives R$306.00; the US$30 deduction is worth R$150.00; the import duty is R$156.00. On a non-certified site, a purchase of R$49.00 product, R$5.00 shipping and R$3.00 insurance (R$57.00): the II is 60% × 57.00 = R$34.20, the ICMS base at 17% is (57.00 + 34.20) ÷ 0.83 = R$109.88 and the ICMS is R$18.68.

Now a full example, with the dollar at R$5.50 in São Paulo (17% ICMS), paying by card, on a certified site, individual, declaration in October 2026: a US$80 product plus US$10 shipping.

US$80 product + US$10 shipping, dollar at R$5.50, SP, card, Remessa Conforme.
StepCalculationResult
Customs value(80 + 10) × 5.50 = US$90R$495.00
Gross II (60%)495.00 × 60%R$297.00
US$30 deduction30 × 5.50− R$165.00
II due297.00 − 165.00R$132.00
ICMS base(495.00 + 132.00) ÷ 0.83R$755.42
ICMS (17%)755.42 × 17%R$128.42
IOF (3.5%)495.00 × 3.5%R$17.33
Total taxes132.00 + 128.42 + 17.33R$277.75
Final cost495.00 + 277.75R$772.75

Taxes add up to 56.1% of the purchase value. Note that the US$30 deduction is worth more in reais as the dollar rises, and that the same calculation before 2026-05-12 would have had a deduction of only US$20. Try your own purchase below.

International purchases calculator: enter product, shipping, exchange rate, state and payment method.Open the tool full page

Current regime, previous regime and non-certified sites

Final cost of two purchases under three situations (dollar at R$5.50, SP, card). The "previous" column uses the date 2026-05-11.
PurchaseCurrent (certified)Previous (certified)Non-certified site
US$40 + US$5 shippingR$306.85R$366.49R$485.77
US$80 + US$10 shippingR$772.75R$839.02R$971.55

The chart shows total taxes as a percentage of the purchase value in each band. The current-rule curve starts at about 24% (just ICMS and IOF) up to US$50 and then rises smoothly: because the deduction is a fixed amount, there is no "cliff" at US$50, and at US$51 the import duty is only R$3.30. Anyone buying on a non-certified site pays about 96% at any value.

0%24.08%48.15%72.23%96.3%10105200Purchase value (US$)Taxes as % of purchaseCurrent rule (certified)Previous rule (certified)Non-certified site
Total taxes (II + ICMS + IOF) as a % of the purchase value, SP, card, dollar at R$5.50, no shipping.
View the data
xCurrent rule (certified)Previous rule (certified)Non-certified site
1024%48.1%96.3%
2024%48.1%96.3%
3024%48.1%96.3%
4024%48.1%96.3%
5024%48.1%96.3%
5125.4%49%96.3%
6036%56.1%96.3%
8051.1%66.1%96.3%
10060.1%72.2%96.3%
15072.2%80.2%96.3%
20078.2%84.2%96.3%

Pitfalls and practical tips

  • Check whether the site is certified in Remessa Conforme: the difference between 0% and 60% import duty depends on it.
  • Add product, shipping and insurance before comparing with US$50.
  • Remember ICMS (17% to 20%): it applies even in the zero-rate band.
  • Use the exchange rate of the declaration registration day; dollar swings change the total.
  • Add the card IOF (3.5%) to the cost, even if the site shows import duty as already included.

A common mistake is to compute ICMS as "17% of the product". Because the calculation is from the inside, 17% of R$495.00 would be R$84.15, but the correct figure in the example is R$128.42, much more, because the base includes the import duty and the ICMS itself. To understand the mechanics of percentages over a base that already contains the tax, read the guide on percentage, increase and discount. And if you pay by card and the bill is installment-based, the guide on credit card interest shows how installments raise the total.

Frequently asked questions

What is the "taxa das blusinhas"?
It is the nickname for the 20% import duty that took effect on 2024-08-01 on international purchases of up to US$50 made by individuals. Since 2026-05-12, on a site certified in Remessa Conforme, the up-to-US$50 band has a zero import duty rate, but the state ICMS is still charged.
Do purchases up to US$50 still pay tax?
Yes, at least ICMS (17% to 20%, depending on the state) and the card IOF (3.5%). Only the import duty is zero, and only for individuals on a site certified in Remessa Conforme. On a non-certified site the rate is 60%.
How is the tax above US$50 calculated?
In Remessa Conforme, the import duty is 60% of the customs value minus a deduction equal to US$30. Then ICMS is applied from the inside, on (customs value + II) divided by (1 − rate). The card IOF is 3.5% of the amount paid to the seller.
Which exchange rate applies?
According to the Receita Federal, the exchange rate on the declaration registration date is used. That is why the final amount can differ slightly from an estimate made on the day of purchase.
What happens above US$3,000?
The Simplified Taxation Regime goes up to US$3,000 in customs value. Above that, the import follows the ordinary regime, with its own rules and calculation, which this calculator does not cover.

In October 2026, buying from abroad as an individual on a site certified in Remessa Conforme means 0% import duty up to US$50 and 60% minus US$30 above that; on a non-certified site, 60% with no deduction. In every case ICMS from the inside (17% to 20%) and the 3.5% card IOF apply, which keeps the burden around 24% even in the zero band (in São Paulo) and near 96% on a non-certified site. Add product, shipping and insurance, use the declaration exchange rate, compute ICMS by dividing by (1 − rate), and check the date of the rules, because they can change by act of the Finance Minister.

Sources & references

  1. Receita Federal, Taxation (Simplified Taxation Regime)
  2. Receita Federal, What are the taxes?
  3. Receita Federal, How much tax will I pay? (calculation examples)
  4. Planalto, Law 15,502/2026
  5. Planalto, Law 14,902/2024, art. 32
  6. Planalto, Decree 6,306/2007 (IOF), consolidated text, art. 15-B
  7. Comsefaz, ICMS rate on RTS imports by state (ICMS Agreement 81/2023)

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