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%.
Quick answer
Add VAT to a net price or remove VAT from a gross total below. Use the editable rate field for reduced rates, special categories, or invoice checks.
Calculator
Change this anytime — no extra click. Verify final rates with your state or country tax authority.
Quick amounts
Educational tool only — not tax advice. Confirm rates before filing or pricing for customers.
All Brazil VAT rates
Type any rate directly in the rate field above to switch rates.
How to use and formula
Enter the amount, use the standard 17% rate or type a reduced rate, then choose whether you want to add VAT to a net price or remove VAT from a gross total.
Gross = net x (1 + rate / 100)
Net = gross / (1 + rate / 100)
VAT amount = gross - net
Example at 17%: R$100 net becomes R$117.00 gross.
Fast checks for adding or removing VAT at the most common rates.
R$117.00 gross
R$100.00 x 17% = R$17.00 VAT.
R$100.00 net
R$117.00 ÷ 1.17 = R$100.00 before VAT.
Rates and rules on this page were last reviewed in January 2026 against https://www.gov.br/fazenda. Use the linked authority for filing, registrations, or address-specific compliance.
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 may have reduced, zero-rated, or exempt supplies. Match the product category before applying the standard rate.
To extract VAT, divide by 1 + rate/100 — do not subtract 17% from the total.
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.
Divide the gross (tax-inclusive) amount by 1 + (17 ÷ 100). At 17%, divide by 1.17.
Use this page to add VAT, remove VAT, or check invoice math for Brazil. For filing, registration, refunds, or special categories, confirm the current rule with the official source because reduced rates and exemptions can change.