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Modifications in the Tax on Services of Any Nature (ISS)

2018-12-10T11:39:29+00:0027/03/2018|Finance, Tax|

The mayor of the municipality of São Paulo, João Dória, through Law No. 16,757 / 2017 (DOM of 15.11.2017), among other provisions, amends Law 13701/2003, which provides for the Tax on Services of Any Nature (ISS).

Among the regulated changes, it is highlighted that some services had alteration of the ISS rate, as shown below:

 

Item City Code SP Customer Service Actual Rate New Rate
1.01 02658 Systems analysis and development 5% 2,90%
1.02 02666 Programming 5%
1.03 02682 Processing, storage or hosting of websites 5%
1.04 02690 Development of computer programs 2%
1.05 02798 Licensing or transfer of rights to use software 2%
1.06 02879 Computer consulting and consultancy 5%
1.07 02918 Computer Support 3%
1.08 02933 Planning, preparation, maintenance and updating of electronic pages 5%
9.02 07129 Agencies, organization, promotion, intermediation and execution of tourism programs, walks, trips, excursions, lodgings and congeneres 5% 2% for services related to organization, promotion and execution, 5% for other services
16.01 02321
02364
02402
02429
Municipal public transport services of roads, subway, rail and water passenger 2% for public passenger transport services carried out by METRO. 2% for school transportation and taxi transportation. 5% for other services 2%
16.02 Other municipal transport services 2% for school transportation and taxi transportation. 5% for other services
17.11 03204 Administration in general, including goods and businesses of third parties, as regards the administration of benefits related to health assistance plans 5% 2%

 

The new rates will become effective from the month of February 2018 and will bring great benefits mainly to technology companies.