RadarISP
Telecom tax calculator
ICMS by state, interstate DIFAL, municipal ISS and payroll charges. Reference rates 2026 · 27 States · 13 municipalities.
ISP / telecom focus
Informational use
Internal ICMS by state
Rate applied to telecom services. After LC 194/2022, telecom is an essential service — rate capped at the state standard, with FECOP/FECP add-ons shown separately.
| UF | State | Base ICMS | FECOP/FECP | Effective total | Effective date |
|---|
DIFAL — interstate rate differential
ICMS sharing on sales to end consumers in another state (EC 87/2015, LC 190/2022). “Inside” calculation with tax base adjusted at destination.
Municipal ISS
Rate by municipality per LC 116/2003. Initial subset: state capitals. Service code 31.01 = telephony.
Payroll charges
Employee INSS by progressive brackets, employer INSS 20%, RAT by CNAE, Sistema S ~5.8%, FGTS 8%.