What are ICMS, PIS and COFINS?

ICMS is Brazil's state-level tax on the circulation of goods and some services, charged at rates that vary by state and by whether the sale crosses state lines. PIS and COFINS are federal social-contribution taxes on revenue. Together they form the bulk of Brazil's indirect tax on a typical sale.

What ICMS rate should I use?

For sales within a state, common internal ICMS rates are 17% or 18%. For inter-state sales the rate is usually 7% or 12% depending on origin and destination. Pick the rate that matches your transaction; the calculator simply applies the percentage you choose to the base price.

What is the difference between cumulativo and não cumulativo PIS/COFINS?

In the cumulativo regime PIS is 0.65% and COFINS is 3%, with no input credits. In the não cumulativo regime PIS is 1.65% and COFINS is 7.6%, but the company can offset credits on inputs. The regime depends on the company's tax framework (Lucro Presumido vs Lucro Real).

Is this an exact NF-e calculation?

No. This is an estimate that applies headline rates to a base price. Real NF-e calculations involve substituição tributária, IPI, DIFAL, reduced bases, exemptions and credits that vary by product NCM code and state. Use this to sanity-check magnitudes, not to file documents.

Is my data sent anywhere?

No. All arithmetic runs in your browser with JavaScript and nothing is transmitted. You can use it safely while preparing fiscal estimates without exposing price or margin data.

Brazil ICMS/PIS/COFINS Rate Calculator

Brazil layers several indirect taxes on a typical sale: ICMS (state tax on goods, rate varies by state and whether the sale is inter-state), and the federal PIS and COFINS social contributions on revenue. This calculator applies the headline rates you select to a base price and shows each tax plus the gross total. It is a planning estimate, not a substitute for full NF-e logic.

How it works

You enter a base price P, pick an ICMS rate and a PIS/COFINS regime. Each tax is applied as a percentage of the base price:

ICMS   = P × icmsRate
PIS    = P × pisRate
COFINS = P × cofinsRate
Total taxes = ICMS + PIS + COFINS
Gross  = P + Total taxes

Regime rates used:

Cumulativo: PIS 0.65%, COFINS 3%
Não cumulativo: PIS 1.65%, COFINS 7.6%

ICMS options cover common internal (17%, 18%) and inter-state (7%, 12%) rates. This is the simplified “por fora on the base” view; the real fiscal calculation has further nuances noted below.

Example

A R$ 1.000,00 intra-state sale at 18% ICMS, não cumulativo:

ICMS   = 1000 × 0.18   = R$ 180.00
PIS    = 1000 × 0.0165 = R$ 16.50
COFINS = 1000 × 0.076  = R$ 76.00
Total taxes           = R$ 272.50
Gross                 = R$ 1,272.50

Notes

Real NF-e calculations involve substituição tributária, IPI, DIFAL, reduced tax bases and input credits that depend on the product NCM code and the states involved — so treat this as a magnitude check, not a filing tool. Always confirm the applicable rates and base with your contador. All arithmetic runs locally in your browser.