Today: 3.5% IOF
- Input
- US$ 100, cartão, 18/10/2026
- Expected output
- R$ II 150.00 | ICMS 133.13 | IOF 17.50 | total 800.63
3.5% of R$ 500 is R$ 17.50.
Carregando ferramenta… / Loading tool…
iof on card purchases abroad brazil
Pick the payment method and the purchase date in the tool and the IOF changes on its own. Below are the rates for each period, the legal text behind them and the math on sample orders.
3.5% of R$ 500 is R$ 17.50.
3.38% of R$ 500 is R$ 16.90.
4.38% of R$ 500 is R$ 21.90.
Base of R$ 520: IOF of R$ 18.20.
3.5% of R$ 5,000 is R$ 175.00.
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. Since May 23, 2025, cross-border payment arrangement operations and prepaid card loads pay 3.5% in every case. Under the earlier schedule, credit, debit and prepaid also shared the same rate.
Not on your own, since it is mandatory on the FX operation. Some issuers waive IOF in promotions or on specific accounts, and that benefit is the bank's. When there is one, pick the No IOF option in the tool to see the total without it.
It can. IOF is set by decree and changed several times between 2022 and 2025. The tool stores the rate by period, shows the date of the last check (Oct 18, 2026) and the source, and warns when the chosen date falls after that check.
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