{"id":1527,"date":"2024-12-01T22:48:37","date_gmt":"2024-12-01T22:48:37","guid":{"rendered":"https:\/\/liracontabilidade.com.br\/?p=1527"},"modified":"2024-12-01T22:50:24","modified_gmt":"2024-12-01T22:50:24","slug":"tabelas-do-simples-nacional","status":"publish","type":"post","link":"https:\/\/liracontabilidade.com.br\/index.php\/tabelas-do-simples-nacional\/","title":{"rendered":"Tabelas do Simples Nacional"},"content":{"rendered":"\n<h4 class=\"wp-block-heading\"><strong>Anexo I: Com\u00e9rcio<\/strong><\/h4>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"has-border-color has-black-border-color\" style=\"border-style:solid;border-width:1px\"><thead><tr><th><strong>Receita bruta total em 12 meses<\/strong><\/th><th><strong>Al\u00edquota<\/strong><\/th><th><strong>Parcela a Deduzir<\/strong><\/th><\/tr><\/thead><tbody><tr><td>At\u00e9 R$ 180.000,00<\/td><td>4%<\/td><td>&#8211;<\/td><\/tr><tr><td>De R$ 180.000,01 a R$ 360.000,00<\/td><td>7,3%<\/td><td>5.940,00<\/td><\/tr><tr><td>De R$ 360.000,01 a R$ 720.000,00<\/td><td>9,5%<\/td><td>13.860,00<\/td><\/tr><tr><td>De R$ 720.000,01 a R$ 1.800.000,00<\/td><td>10,7%<\/td><td>22.500,00<\/td><\/tr><tr><td>De R$ 1.800.000,01 a R$ 3.600.000,00<\/td><td>14,3%<\/td><td>87.300,00<\/td><\/tr><tr><td>De R$ 3.600.000,01 a R$ 4.800.000,00<\/td><td>19%<\/td><td>378.000,00<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Percentual de Reparti\u00e7\u00e3o dos Tributos<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th class=\"has-text-align-center\" data-align=\"center\">Faixas<\/th><th>IRPJ<\/th><th>CSLL<\/th><th>Cofins<\/th><th>Pis<\/th><th>CPP<\/th><th class=\"has-text-align-center\" data-align=\"center\">ICMS*<\/th><\/tr><\/thead><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\">1\u00aa Faixa<\/td><td>5,50%<\/td><td>3,50%<\/td><td>12,74%<\/td><td>2,76%<\/td><td>41,50%<\/td><td class=\"has-text-align-center\" data-align=\"center\">34,00%<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">2\u00aa Faixa<\/td><td>5,50%<\/td><td>3,50%<\/td><td>12,74%<\/td><td>2,76%<\/td><td>41,50%<\/td><td class=\"has-text-align-center\" data-align=\"center\">34,00%<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">3\u00aa Faixa<\/td><td>5,50%<\/td><td>3,50%<\/td><td>12,74%<\/td><td>2,76%<\/td><td>42,00%<\/td><td class=\"has-text-align-center\" data-align=\"center\">33,50%<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">4\u00aa Faixa<\/td><td>5,50%<\/td><td>3,50%<\/td><td>12,74%<\/td><td>2,76%<\/td><td>42,00%<\/td><td class=\"has-text-align-center\" data-align=\"center\">33,50%<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">5\u00aa Faixa<\/td><td>5,50%<\/td><td>3,50%<\/td><td>12,74%<\/td><td>2,76%<\/td><td>42,00%<\/td><td class=\"has-text-align-center\" data-align=\"center\">33,50%<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">6\u00aa Faixa<\/td><td>13,50%<\/td><td>10,00%<\/td><td>28,27%<\/td><td>6,13%<\/td><td>42,10%<\/td><td class=\"has-text-align-center\" data-align=\"center\">&#8211;<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>(*) Com rela\u00e7\u00e3o ao ICMS, quando o valor do RBT12 for superior ao limite da 5\u00aa faixa, para a parcela que n\u00e3o<br>ultrapassar o sublimite, o percentual efetivo desse imposto ser\u00e1 calculado conforme segue:<br>{[(RBT12 x 14,30%) \u2013 R$ 87.300,00]\/RBT12} x 33,5%<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Anexo II: Ind\u00fastria<\/strong><\/h4>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"has-border-color has-black-border-color\" style=\"border-style:solid;border-width:1px\"><thead><tr><th><strong>Receita bruta total em 12 meses<\/strong><\/th><th><strong>Al\u00edquota<\/strong><\/th><th><strong>Parcela a Deduzir<\/strong><\/th><\/tr><\/thead><tbody><tr><td>At\u00e9 R$ 180.000,00<\/td><td>4,5%<\/td><td>&#8211;<\/td><\/tr><tr><td>De R$ 180.000,01 a R$ 360.000,00<\/td><td>7,8%<\/td><td>5.940,00<\/td><\/tr><tr><td>De R$ 360.000,01 a R$ 720.000,00<\/td><td>10%<\/td><td>13.860,00<\/td><\/tr><tr><td>De R$ 720.000,01 a R$ 1.800.000,00<\/td><td>11,2%<\/td><td>22.500,00<\/td><\/tr><tr><td>De R$ 1.800.000,01 a R$ 3.600.000,00<\/td><td>14,7%<\/td><td>85.500,00<\/td><\/tr><tr><td>De R$ 3.600.000,01 a R$ 4.800.000,00<\/td><td>30%<\/td><td>720.000,00<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Percentual de Reparti\u00e7\u00e3o dos Tributos<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th class=\"has-text-align-center\" data-align=\"center\">Faixas<\/th><th>IRPJ<\/th><th>CSLL<\/th><th>Cofins<\/th><th>Pis<\/th><th>CPP<\/th><th>ICMS<\/th><th class=\"has-text-align-center\" data-align=\"center\">IPI<\/th><\/tr><\/thead><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\">1\u00aa Faixa<\/td><td>5,50%<\/td><td>3,50%<\/td><td>11,51%<\/td><td>2,49%<\/td><td>37,50%<\/td><td>32,00%<\/td><td class=\"has-text-align-center\" data-align=\"center\">7,50%<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">2\u00aa Faixa<\/td><td>5,50%<\/td><td>3,50%<\/td><td>11,51%<\/td><td>2,49%<\/td><td>37,50%<\/td><td>32,00%<\/td><td class=\"has-text-align-center\" data-align=\"center\">7,50%<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">3\u00aa Faixa<\/td><td>5,50%<\/td><td>3,50%<\/td><td>11,51%<\/td><td>2,49%<\/td><td>37,50%<\/td><td>32,00%<\/td><td class=\"has-text-align-center\" data-align=\"center\">7,50%<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">4\u00aa Faixa<\/td><td>5,50%<\/td><td>3,50%<\/td><td>11,51%<\/td><td>2,49%<\/td><td>37,50%<\/td><td>32,00%<\/td><td class=\"has-text-align-center\" data-align=\"center\">7,50%<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">5\u00aa Faixa<\/td><td>5,50%<\/td><td>3,50%<\/td><td>11,51%<\/td><td>2,49%<\/td><td>37,50%<\/td><td>32,00%<\/td><td class=\"has-text-align-center\" data-align=\"center\">7,50%<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">6\u00aa Faixa<\/td><td>8,50%<\/td><td>7,50%<\/td><td>20,96%<\/td><td>4,54%<\/td><td>23,50%<\/td><td>&#8211;<\/td><td class=\"has-text-align-center\" data-align=\"center\">35,00%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Para atividade com incid\u00eancia simult\u00e2nea de IPI e ISS: (inciso VII do art. 25)<br>Com rela\u00e7\u00e3o ao ISS, quando o percentual efetivo do ISS for superior a 5%, o resultado limitar-se-\u00e1 a 5%, e a diferen\u00e7a ser\u00e1 transferida para os tributos federais, de forma proporcional aos percentuais abaixo. Os percentuais redistribu\u00eddos ser\u00e3o acrescentados aos percentuais efetivos de cada tributo federal da respectiva faixa.<\/p>\n\n\n\n<p>Quando o valor do RBT12 for superior ao limite da 5\u00aa faixa, para a parcela que n\u00e3o exceder o sublimite, o percentual efetivo do ISS ser\u00e1 calculado conforme segue: {[(RBT12 x 21%) \u2013 R$ 125.640,00]\/RBT12} x 33,5%.<br>O percentual efetivo resultante tamb\u00e9m ficar\u00e1 limitado a 5%, e eventual diferen\u00e7a ser\u00e1 redistribu\u00edda para os tributos federais na forma acima prevista, de acordo com os seguintes percentuais:<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-regular has-small-font-size\"><table class=\"has-fixed-layout\"><tbody><tr><td><\/td><td>IRPJ<\/td><td>CSLL<\/td><td>Cofins<\/td><td>PIS\/Pasep<\/td><td>CPP<\/td><td>IPI<\/td><\/tr><tr><td>Redistribui\u00e7\u00e3o do ISS<br>excedente<\/td><td>8,09%<\/td><td>5,15%<\/td><td>16,93%<\/td><td>3,66%<\/td><td>55,14%<\/td><td>11,03%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Anexo III: Prestadores de Servi\u00e7o <\/strong><\/h4>\n\n\n\n<p>Ag\u00eancias de viagem, escrit\u00f3rios de contabilidade, academias, laborat\u00f3rios, empresas de medicina e odontologia, e servi\u00e7os do anexo V quando o fator &#8220;r&#8221; for igual ou superior a 28%<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"has-border-color has-black-border-color\" style=\"border-style:solid;border-width:1px\"><thead><tr><th><strong>Receita bruta total em 12 meses<\/strong><\/th><th><strong>Al\u00edquota<\/strong><\/th><th><strong>Parcela a Deduzir<\/strong><\/th><\/tr><\/thead><tbody><tr><td>At\u00e9 R$ 180.000,00<\/td><td>6%<\/td><td>&#8211;<\/td><\/tr><tr><td>De R$ 180.000,01 a R$ 360.000,00<\/td><td>11,2%<\/td><td>9.360,00<\/td><\/tr><tr><td>De R$ 360.000,01 a R$ 720.000,00<\/td><td>13,5%<\/td><td>17.640,00<\/td><\/tr><tr><td>De R$ 720.000,01 a R$ 1.800.000,00<\/td><td>16%<\/td><td>35.640,00<\/td><\/tr><tr><td>De R$ 1.800.000,01 a R$ 3.600.000,00<\/td><td>21%<\/td><td>125.640,00<\/td><\/tr><tr><td>De R$ 3.600.000,01 a R$ 4.800.000,00<\/td><td>33%<\/td><td>648.000,00<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Percentual de Reparti\u00e7\u00e3o dos Tributos<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th class=\"has-text-align-center\" data-align=\"center\">Faixas<\/th><th>IRPJ<\/th><th>CSLL<\/th><th>Cofins<\/th><th>Pis<\/th><th>CPP<\/th><th class=\"has-text-align-center\" data-align=\"center\">ISS<\/th><\/tr><\/thead><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\">1\u00aa Faixa<\/td><td>4,00%<\/td><td>3,50%<\/td><td>12,82%<\/td><td>2,78%<\/td><td>43,40%<\/td><td class=\"has-text-align-center\" data-align=\"center\">33,50%<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">2\u00aa Faixa<\/td><td>4,00%<\/td><td>3,50%<\/td><td>14,05%<\/td><td>3,05%<\/td><td>43,40%<\/td><td class=\"has-text-align-center\" data-align=\"center\">32,00%<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">3\u00aa Faixa<\/td><td>4,00%<\/td><td>3,50%<\/td><td>13,64%<\/td><td>2,96%<\/td><td>43,40%<\/td><td class=\"has-text-align-center\" data-align=\"center\">32,50%<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">4\u00aa Faixa<\/td><td>4,00%<\/td><td>3,50%<\/td><td>13,64%<\/td><td>2,96%<\/td><td>43,40%<\/td><td class=\"has-text-align-center\" data-align=\"center\">32,50%<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">5\u00aa Faixa<\/td><td>4,00%<\/td><td>3,50%<\/td><td>12,82%<\/td><td>2,78%<\/td><td>43,40%<\/td><td class=\"has-text-align-center\" data-align=\"center\">33,50%*<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">6\u00aa Faixa<\/td><td>35,00%<\/td><td>15,00%<\/td><td>16,03%<\/td><td>3,47%<\/td><td>30,50%<\/td><td class=\"has-text-align-center\" data-align=\"center\">&#8211;<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>(*) Quando o percentual efetivo do ISS for superior a 5%, o resultado limitar-se-\u00e1 a 5%, e a diferen\u00e7a ser\u00e1 transferida para os tributos federais, de forma proporcional aos percentuais abaixo. Os percentuais redistribu\u00eddos ser\u00e3o acrescentados aos percentuais efetivos de cada tributo federal da respectiva faixa.<br>Quando o valor do RBT12 for superior ao limite da 5\u00aa faixa, para a parcela que n\u00e3o exceder o sublimite, o percentual efetivo do ISS ser\u00e1 calculado conforme segue:<br>{[(RBT12 x 21%) \u2013 R$ 125.640,00]\/RBT12} x 33,5%.<br>Esse percentual tamb\u00e9m ficar\u00e1 limitado a 5%, e eventual diferen\u00e7a ser\u00e1 redistribu\u00edda para os tributos federais na forma acima prevista, de acordo com os seguintes percentuais:<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-regular has-small-font-size\"><table class=\"has-fixed-layout\"><tbody><tr><td><\/td><td>IRPJ<\/td><td>CSLL<\/td><td>Cofins<\/td><td>PIS\/Pasep<\/td><td>CPP<\/td><td>ISS<\/td><\/tr><tr><td>5<sup>a<\/sup>\u00a0Faixa, com<br>al\u00edquota efetiva superior a<br>14,92537%<\/td><td>(Al\u00edquota efetiva \u2013<br>5%) x<br>6,02%<\/td><td>(Al\u00edquota efetiva \u2013<br>5%) x<br>5,26%<\/td><td>(Al\u00edquota efetiva \u2013<br>5%) x<br>19,28%<\/td><td>(Al\u00edquota efetiva \u2013<br>5%) x<br>4,18%<\/td><td>(Al\u00edquota efetiva \u2013<br>5%) x<br>65,26%<\/td><td>Percentual de ISS fixo em 5%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Anexo IV: Prestadores de Servi\u00e7o <\/strong><\/h4>\n\n\n\n<p>Fornecem servi\u00e7o de limpeza, vigil\u00e2ncia, obras, constru\u00e7\u00e3o de im\u00f3veis e servi\u00e7os advocat\u00edcios<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"has-border-color has-black-border-color\" style=\"border-style:solid;border-width:1px\"><thead><tr><th><strong>Receita bruta total em 12 meses<\/strong><\/th><th><strong>Al\u00edquota<\/strong><\/th><th><strong>Parcela a Deduzir<\/strong><\/th><\/tr><\/thead><tbody><tr><td>At\u00e9 R$ 180.000,00<\/td><td>4,5%<\/td><td>&#8211;<\/td><\/tr><tr><td>De R$ 180.000,01 a R$ 360.000,00<\/td><td>9%<\/td><td>8.100,00<\/td><\/tr><tr><td>De R$ 360.000,01 a R$ 720.000,00<\/td><td>10,2%<\/td><td>12.420,00<\/td><\/tr><tr><td>De R$ 720.000,01 a R$ 1.800.000,00<\/td><td>14%<\/td><td>39.780,00<\/td><\/tr><tr><td>De R$ 1.800.000,01 a R$ 3.600.000,00<\/td><td>22%<\/td><td>183.780,00<\/td><\/tr><tr><td>De R$ 3.600.000,01 a R$ 4.800.000,00<\/td><td>33%<\/td><td>828.000,00<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Percentual de Reparti\u00e7\u00e3o dos Tributos<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th class=\"has-text-align-center\" data-align=\"center\">Faixas<\/th><th>IRPJ<\/th><th>CSLL<\/th><th>Cofins<\/th><th>Pis<\/th><th>CPP<\/th><th class=\"has-text-align-center\" data-align=\"center\">ISS<\/th><\/tr><\/thead><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\">1\u00aa Faixa<\/td><td>18,80%<\/td><td>15,20%<\/td><td>17,67%<\/td><td>3,83%<\/td><td>&#8211;<\/td><td class=\"has-text-align-center\" data-align=\"center\">44,50%<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">2\u00aa Faixa<\/td><td>19,80%<\/td><td>15,20%<\/td><td>20,55%<\/td><td>4,45%<\/td><td>&#8211;<\/td><td class=\"has-text-align-center\" data-align=\"center\">40,00%<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">3\u00aa Faixa<\/td><td>20,80%<\/td><td>15,20%<\/td><td>19,73%<\/td><td>4,27%<\/td><td>&#8211;<\/td><td class=\"has-text-align-center\" data-align=\"center\">40,00%<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">4\u00aa Faixa<\/td><td>17,80%<\/td><td>19,20%<\/td><td>18,90%<\/td><td>4,10%<\/td><td>&#8211;<\/td><td class=\"has-text-align-center\" data-align=\"center\">40,00%<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">5\u00aa Faixa<\/td><td>18,80%<\/td><td>19,20%<\/td><td>18,08%<\/td><td>3,92%<\/td><td>&#8211;<\/td><td class=\"has-text-align-center\" data-align=\"center\">40,00%*<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">6\u00aa Faixa<\/td><td>53,50%<\/td><td>21,50%<\/td><td>20,55%<\/td><td>4,45%<\/td><td>&#8211;<\/td><td class=\"has-text-align-center\" data-align=\"center\">&#8211;<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>(*) O percentual efetivo m\u00e1ximo devido ao ISS ser\u00e1 de 5%, e a diferen\u00e7a ser\u00e1 transferida, de forma proporcional, aos tributos federais da mesma faixa de receita bruta anual. Sendo assim, na 5\u00aa faixa, quando a al\u00edquota efetiva for superior a 12,5%, a reparti\u00e7\u00e3o ser\u00e1:<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-regular has-small-font-size\"><table class=\"has-fixed-layout\"><tbody><tr><td><\/td><td>IRPJ<\/td><td>CSLL<\/td><td>Cofins<\/td><td>PIS\/Pasep<\/td><td>ISS<\/td><\/tr><tr><td>5<sup>a<\/sup>&nbsp;Faixa, com<br>al\u00edquota efetiva superior a<br>14,92537%<\/td><td>(Al\u00edquota efetiva \u2013 5%) x 31,33%<\/td><td>(Al\u00edquota efetiva \u2013 5%) x 32,00%<\/td><td>(Al\u00edquota efetiva \u2013 5%) x 30,13%<\/td><td>(Al\u00edquota efetiva \u2013 5%) x 6,54%<\/td><td>Percentual de ISS fixo em 5%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>(*) Quando o percentual efetivo do ISS for superior a 5%, o resultado limitar-se-\u00e1 a 5%, e a diferen\u00e7a ser\u00e1 transferida para os tributos federais, de forma proporcional aos percentuais abaixo. Os percentuais redistribu\u00eddos ser\u00e3o acrescentados aos percentuais efetivos de cada tributo federal da respectiva faixa.<br>Quando o valor do RBT12 for superior ao limite da 5\u00aa faixa, para a parcela que n\u00e3o exceder o sublimite, o percentual efetivo do ISS ser\u00e1 calculado conforme segue:<\/p>\n\n\n\n<p>{[(RBT12 x 22%) \u2013 R$ 183.780,00]\/RBT12} x 40%.<\/p>\n\n\n\n<p>Esse percentual tamb\u00e9m ficar\u00e1 limitado a 5%, e eventual diferen\u00e7a ser\u00e1 redistribu\u00edda para os tributos federais na forma acima prevista, de acordo com os seguintes percentuais:<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-regular has-small-font-size\"><table class=\"has-fixed-layout\"><tbody><tr><td><\/td><td>IRPJ<\/td><td>CSLL<\/td><td>Cofins<\/td><td>PIS\/Pasep<\/td><td>TOTAL<\/td><\/tr><tr><td>Redistribui\u00e7\u00e3o do ISS excedente<\/td><td>31,33%<\/td><td>32%<\/td><td>30,13%<\/td><td>6,54%<\/td><td>100%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Anexo V: Prestadores de Servi\u00e7o <\/strong><\/h4>\n\n\n\n<p>&nbsp;Fornecem servi\u00e7o de auditoria, jornalismo, tecnologia, publicidade, engenharia, entre outros<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"has-border-color has-black-border-color\" style=\"border-style:solid;border-width:1px\"><thead><tr><th><strong>Receita bruta total em 12 meses<\/strong><\/th><th><strong>Al\u00edquota<\/strong><\/th><th><strong>Parcela a Deduzir<\/strong><\/th><\/tr><\/thead><tbody><tr><td>At\u00e9 R$ 180.000,00<\/td><td>15,5%<\/td><td>&#8211;<\/td><\/tr><tr><td>De R$ 180.000,01 a R$ 360.000,00<\/td><td>18%<\/td><td>4.500,00<\/td><\/tr><tr><td>De R$ 360.000,01 a R$ 720.000,00<\/td><td>19,5%<\/td><td>9.900,00<\/td><\/tr><tr><td>De R$ 720.000,01 a R$ 1.800.000,00<\/td><td>20,5%<\/td><td>17.100,00<\/td><\/tr><tr><td>De R$ 1.800.000,01 a R$ 3.600.000,00<\/td><td>23%<\/td><td>62.100,00<\/td><\/tr><tr><td>De R$ 3.600.000,01 a R$ 4.800.000,00<\/td><td>30,50%<\/td><td>540.000,00<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Percentual de Reparti\u00e7\u00e3o dos Tributos<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th class=\"has-text-align-center\" data-align=\"center\">Faixas<\/th><th>IRPJ<\/th><th>CSLL<\/th><th>Cofins<\/th><th>Pis<\/th><th>CPP<\/th><th>ISS*<\/th><\/tr><\/thead><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\">1\u00aa Faixa<\/td><td>25,00%<\/td><td>15,00%<\/td><td>14,10%<\/td><td>3,05%<\/td><td>28,85%<\/td><td>14,00%<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">2\u00aa Faixa<\/td><td>23,00%<\/td><td>15,00%<\/td><td>14,10%<\/td><td>3,05%<\/td><td>27,85%<\/td><td>17,00%<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">3\u00aa Faixa<\/td><td>24,00%<\/td><td>15,00%<\/td><td>14,92%<\/td><td>3,23%<\/td><td>23,85%<\/td><td>19,00%<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">4\u00aa Faixa<\/td><td>21,00%<\/td><td>15,00%<\/td><td>15,74%<\/td><td>3,41%<\/td><td>23,85%<\/td><td>21,00%<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">5\u00aa Faixa<\/td><td>23,00%<\/td><td>12,50%<\/td><td>14,10%<\/td><td>3,05%<\/td><td>23,85%<\/td><td>23,50%<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">6\u00aa Faixa<\/td><td>35,00%<\/td><td>15,00%<\/td><td>16,44%<\/td><td>3,56%<\/td><td>29,50%<\/td><td>&#8211;<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>(*) Quando o percentual efetivo do ISS for superior a 5%, o resultado limitar-se-\u00e1 a 5%, e a diferen\u00e7a ser\u00e1 transferida para os tributos federais, de forma proporcional aos percentuais abaixo. Os percentuais redistribu\u00eddos ser\u00e3o acrescentados aos percentuais efetivos de cada tributo federal da respectiva faixa.<br>Quando o valor do RBT12 for superior ao limite da 5\u00aa faixa, para a parcela que n\u00e3o exceder o sublimite, o percentual efetivo do ISS ser\u00e1 calculado conforme segue:<br>{[(RBT12 x 23%) \u2013 R$ 62.100,00]\/RBT12} x 23,5%.<br>Esse percentual tamb\u00e9m ficar\u00e1 limitado a 5%, e eventual diferen\u00e7a ser\u00e1 redistribu\u00edda para os tributos federais na forma acima prevista, de acordo com os seguintes percentuais:<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-regular has-small-font-size\"><table class=\"has-fixed-layout\"><tbody><tr><td><\/td><td>IRPJ<\/td><td>CSLL<\/td><td>Cofins<\/td><td>PIS\/Pasep<\/td><td>CPP<\/td><td>TOTAL<\/td><\/tr><tr><td>Redistribui\u00e7\u00e3o do ISS excedente<\/td><td>30,07%<\/td><td>16,34%<\/td><td>18,43%<\/td><td>3,99%<\/td><td>31,17%<\/td><td>100%<\/td><\/tr><\/tbody><\/table><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>Anexos e Reparti\u00e7\u00e3o dos tributos<\/p>\n","protected":false},"author":1,"featured_media":1530,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"zakra_sidebar_layout":"customizer","zakra_remove_content_margin":false,"zakra_sidebar":"customizer","zakra_transparent_header":"customizer","zakra_logo":0,"zakra_main_header_style":"default","zakra_menu_item_color":"","zakra_menu_item_hover_color":null,"zakra_menu_item_active_color":null,"zakra_menu_active_style":"","zakra_page_header":true,"_eb_attr":"","_joinchat":[],"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1527","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - 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