São Paulo (17%)
- Input
- US$ 40, SP
- Expected output
- R$ II 0.00 | ICMS 40.96 | total 240.96
Base of R$ 240.96.
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icms on international purchases by state brazil
In the tool's state selector, each state shows the rate in force on the chosen date. Here is the full table, where it comes from and the effect of gross-up charging, which makes 20% weigh like 25%.
Base of R$ 240.96.
Base of R$ 243.90.
Base of R$ 246.91.
Base of R$ 250.00: ICMS is 25% of the tax-free value.
In 2025 the duty was 20% in the low band, hence the higher amount.
For an individual in a Remessa Conforme store, import duty is zero on orders up to US$ 50 of customs value (product plus shipping and insurance) and, above that, 60% minus US$ 30, a rule for declarations registered since May 12, 2026. On a US$ 100 order that is US$ 30 of duty. State ICMS still applies in every band. Outside the program, or in a company's name, duty is 60% with no deduction, even on small orders.
Yes. The Receita Federal states that the 17% to 20% rate applies whether or not the purchase is on a certified site. What differs between the two cases is the import duty and when it is billed.
The delivery state applies, meaning the recipient's. If the delivery address is in Pará, the Pará rate applies even if you live in another state.
Because the tax applies to a base that already contains it. At 17%, ICMS equals 20.48% of customs value plus duty. The Receita Federal describes this method as gross-up calculation, and the tool shows the base for each calculation.
Type the dollar rate. It sets the US$ 50 and US$ 3,000 thresholds.
How much the bank charges above the rate used for taxes. Leave 0 if unsure.
| Item | In reais | Basis |
|---|---|---|
| Product | R$440.00 | $80.00 |
| Shipping | R$55.00 | $10.00 |
| Customs value | R$495.00 | $90.00 |
| Import duty | R$132.00 | 60% of the customs value, minus US$ 30 |
| ICMS | R$128.42 | 17% gross-up in SP, base of R$755.42 |
| IOF | R$17.33 | 3.5% of R$495.00 |
| Total | R$772.75 | 1.7563 times the product price |
Rules verified on 10/18/2026. Confirm with the Receita Federal before deciding. Official calculator
ICMS: per-state rate from the Comsefaz table of Dec 22, 2025 (Convênio ICMS 81/2023), grossed up on customs value plus duty. It applies inside and outside Remessa Conforme.
Pará moved from 17% to 19% on Jan 1, 2026. Until Mar 31, 2025 every state charged 17%.
IOF: 3.5% since May 23, 2025 on cards, prepaid, cash and transfers (Decree 6,306/2007). Before: 4.38% on cards in 2024 and 3.38% from Jan 2 to May 22, 2025.
The simplified regime applies up to US$ 3,000 of customs value. Shipping and insurance count in the customs value. Medicines for personal use have a separate rule.
Estimate for reference, with no official standing. The amount charged depends on the exchange rate on the day the declaration is filed, on the state and on what the store already collects. Postal and courier services may add their own fees. See today's exchange rate