ICMS 17%–20% by state · Plus IPI, PIS, COFINS federal taxes
Brazil does not have a single VAT — instead it has multiple overlapping taxes. ICMS (state VAT) varies by state at 17%–20%. Federal taxes IPI, PIS, and COFINS apply on top. Brazil's tax system is one of the most complex in the world. São Paulo ICMS is 18%, Rio de Janeiro 20%.
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All Brazil VAT rates
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Brazil has one of the most complex tax systems in the world. At the state level, ICMS (Imposto sobre Circulação de Mercadorias e Serviços) is the primary consumption tax, varying from 17%–20% by state. At the federal level, IPI applies to manufactured goods, while PIS and COFINS are social contribution taxes on revenue. Brazil's tax reform ongoing since 2023 aims to simplify this system into a single VAT (IVA) over several years.
Brazil does not have a single VAT. ICMS (state VAT) varies by state: 17% in most states, 18% in São Paulo, 20% in Rio de Janeiro. Federal taxes (IPI, PIS, COFINS) apply on top.