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:


ItemCity Code SPCustomer ServiceActual RateNew Rate
1.0102658Systems analysis and development5%2,90%
1.0302682Processing, storage or hosting of websites5%
1.0402690Development of computer programs2%
1.0502798Licensing or transfer of rights to use software2%
1.0602879Computer consulting and consultancy5%
1.0702918Computer Support3%
1.0802933Planning, preparation, maintenance and updating of electronic pages5%
9.0207129Agencies, organization, promotion, intermediation and execution of tourism programs, walks, trips, excursions, lodgings and congeneres5%2% for services related to organization, promotion and execution, 5% for other services
Municipal public transport services of roads, subway, rail and water passenger2% for public passenger transport services carried out by METRO. 2% for school transportation and taxi transportation. 5% for other services2%
16.02Other municipal transport services2% for school transportation and taxi transportation. 5% for other services
17.1103204Administration in general, including goods and businesses of third parties, as regards the administration of benefits related to health assistance plans5%2%


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