Aliquotas Simples 2013

TABELA DO SIMPLES NACIONAL
ANEXO I (Vigncia a Partir de 01.01.2012)

Alquotas e Partilha do Simples Nacional Comrcio
Receita Bruta em 12 meses (em
R$)
At 180.000,00
De 180.000,01 a 360.000,00
De 360.000,01 a 540.000,00
De 540.000,01 a 720.000,00
De 720.000,01 a 900.000,00
De 900.000,01 a 1.080.000,00
De 1.080.000,01 a 1.260.000,00
De 1.260.000,01 a 1.440.000,00
De 1.440.000,01 a 1.620.000,00
De 1.620.000,01 a 1.800.000,00
De 1.800.000,01 a 1.980.000,00
De 1.980.000,01 a 2.160.000,00
De 2.160.000,01 a 2.340.000,00
De 2.340.000,01 a 2.520.000,00
De 2.520.000,01 a 2.700.000,00
De 2.700.000,01 a 2.880.000,00
De 2.880.000,01 a 3.060.000,00
De 3.060.000,01 a 3.240.000,00
De 3.240.000,01 a 3.420.000,00
De 3.420.000,01 a 3.600.000,00
Alquota
IRPJ
CSLL
Cofins
4.00%
5.47%
6.84%
7.54%
7.60%
8.28%
8.36%
8.45%
9.03%
9.12%
9.95%
10.04%
10.13%
10.23%
10.32%
11.23%
11.32%
11.42%
11.51%
11.61%
0.00%
0.00%
0.27%
0.35%
0.35%
0.38%
0.39%
0.39%
0.42%
0.43%
0.46%
0.46%
0.47%
0.47%
0.48%
0.52%
0.52%
0.53%
0.53%
0.54%
0.00%
0.00%
0.31%
0.35%
0.35%
0.38%
0.39%
0.39%
0.42%
0.43%
0.46%
0.46%
0.47%
0.47%
0.48%
0.52%
0.52%
0.53%
0.53%
0.54%
0.00%
0.86%
0.95%
1.04%
1.05%
1.15%
1.16%
1.17%
1.25%
1.26%
1.38%
1.39%
1.40%
1.42%
1.43%
1.56%
1.57%
1.58%
1.60%
1.60%
PIS/Pase
p
0.00%
0.00%
0.23%
0.25%
0.25%
0.27%
0.28%
0.28%
0.30%
0.30%
0.33%
0.33%
0.33%
0.34%
0.34%
0.37%
0.37%
0.38%
0.38%
0.38%
CPP
ICMS
2.75%
2.75%
2.75%
2.99%
3.02%
3.28%
3.30%
3.35%
3.57%
3.60%
3.94%
3.99%
4.01%
4.05%
4.08%
4.44%
4.49%
4.52%
4.56%
4.60%
1.25%
1.86%
2.33%
2.56%
2.58%
2.82%
2.84%
2.87%
3.07%
3.10%
3.38%
3.41%
3.45%
3.48%
3.51%
3.82%
3.85%
3.88%
3.91%
3.95%

Alquotas e Partilha do Simples Nacional Comrcio ST ICMS
Receita Bruta em 12 meses (em R$)
At 180.000,00
De 180.000,01 a 360.000,00
De 360.000,01 a 540.000,00
De 540.000,01 a 720.000,00
De 720.000,01 a 900.000,00
De 900.000,01 a 1.080.000,00
De 1.080.000,01 a 1.260.000,00
De 1.260.000,01 a 1.440.000,00
De 1.440.000,01 a 1.620.000,00
De 1.620.000,01 a 1.800.000,00
De 1.800.000,01 a 1.980.000,00
De 1.980.000,01 a 2.160.000,00
De 2.160.000,01 a 2.340.000,00
De 2.340.000,01 a 2.520.000,00
De 2.520.000,01 a 2.700.000,00
De 2.700.000,01 a 2.880.000,00
De 2.880.000,01 a 3.060.000,00
De 3.060.000,01 a 3.240.000,00
De 3.240.000,01 a 3.420.000,00
De 3.420.000,01 a 3.600.000,00
Alquota
IRPJ
CSLL
2.75%
3.61%
4.51%
3.69%
3.72%
5.46%
5.52%
5.58%
5.96%
6.02%
6.57%
6.63%
6.68%
6.75%
6.81%
7.41%
7.47%
7.54%
7.60%
7.66%
0.00%
0.00%
0.27%
0.35%
0.35%
0.38%
0.39%
0.39%
0.42%
0.43%
0.46%
0.46%
0.47%
0.47%
0.48%
0.52%
0.52%
0.53%
0.53%
0.54%
0.00%
0.00%
0.31%
0.35%
0.35%
0.38%
0.39%
0.39%
0.42%
0.43%
0.46%
0.46%
0.47%
0.47%
0.48%
0.52%
0.52%
0.53%
0.53%
0.54%
Cofins PIS/Pase
p
0.00% 0.00%
0.86% 0.00%
0.95% 0.23%
1.15%
1.16%
1.17%
1.25%
1.26%
1.38%
1.39%
1.40%
1.42%
1.43%
1.56%
1.57%
1.58%
1.60%
1.60%
0.27%
0.28%
0.28%
0.30%
0.30%
0.33%
0.33%
0.33%
0.34%
0.34%
0.37%
0.37%
0.38%
0.38%
0.38%
CPP
2.75%
2.75%
2.75%
2.99%
3.02%
3.28%
3.30%
3.35%
3.57%
3.60%
3.94%
3.99%
4.01%
4.05%
4.08%
4.44%
4.49%
4.52%
4.56%
4.60%
ICMS ST

Alquotas e Partilha do Simples Nacional Comrcio ST ICMS
At 180.000,00
De 180.000,01 a 360.000,00
De 360.000,01 a 540.000,00
De 540.000,01 a 720.000,00
De 720.000,01 a 900.000,00
De 900.000,01 a 1.080.000,00
De 1.080.000,01 a 1.260.000,00
De 1.260.000,01 a 1.440.000,00
De 1.440.000,01 a 1.620.000,00
De 1.620.000,01 a 1.800.000,00
De 1.800.000,01 a 1.980.000,00
De 1.980.000,01 a 2.160.000,00
De 2.160.000,01 a 2.340.000,00
De 2.340.000,01 a 2.520.000,00
De 2.520.000,01 a 2.700.000,00
De 2.700.000,01 a 2.880.000,00
De 2.880.000,01 a 3.060.000,00
De 3.060.000,01 a 3.240.000,00
De 3.240.000,01 a 3.420.000,00
De 3.420.000,01 a 3.600.000,00
Alquota
IRPJ
CSLL
Cofins
PIS/Pasep
CPP
2.75%
3.61%
4.51%
4.98%
5.02%
5.46%
5.52%
5.58%
5.96%
6.02%
6.57%
6.63%
6.68%
6.75%
6.81%
7.41%
7.47%
7.54%
7.60%
7.66%
0.00%
0.00%
0.27%
0.35%
0.35%
0.38%
0.39%
0.39%
0.42%
0.43%
0.46%
0.46%
0.47%
0.47%
0.48%
0.52%
0.52%
0.53%
0.53%
0.54%
0.00%
0.00%
0.31%
0.35%
0.35%
0.38%
0.39%
0.39%
0.42%
0.43%
0.46%
0.46%
0.47%
0.47%
0.48%
0.52%
0.52%
0.53%
0.53%
0.54%
0.00%
0.86%
0.95%
1.04%
1.05%
1.15%
1.16%
1.17%
1.25%
1.26%
1.38%
1.39%
1.40%
1.42%
1.43%
1.56%
1.57%
1.58%
1.60%
1.60%
0.00%
0.00%
0.23%
0.25%
0.25%
0.27%
0.28%
0.28%
0.30%
0.30%
0.33%
0.33%
0.33%
0.34%
0.34%
0.37%
0.37%
0.38%
0.38%
0.38%
2.75%
2.75%
2.75%
2.99%
3.02%
3.28%
3.30%
3.35%
3.57%
3.60%
3.94%
3.99%
4.01%
4.05%
4.08%
4.44%
4.49%
4.52%
4.56%
4.60%
ICMS ST

ANEXO II (Vigncia a Partir de 01.01.2012)
Alquotas e Partilha do Simples Nacional - Indstria
R$)
At 180.000,00
De 180.000,01 a 360.000,00
De 360.000,01 a 540.000,00
De 540.000,01 a 720.000,00
De 720.000,01 a 900.000,00
De 900.000,01 a 1.080.000,00
De 1.080.000,01 a 1.260.000,00
De 1.260.000,01 a 1.440.000,00
De 1.440.000,01 a 1.620.000,00
De 1.620.000,01 a 1.800.000,00
De 1.800.000,01 a 1.980.000,00
De 1.980.000,01 a 2.160.000,00
De 2.160.000,01 a 2.340.000,00
De 2.340.000,01 a 2.520.000,00
De 2.520.000,01 a 2.700.000,00
De 2.700.000,01 a 2.880.000,00
De 2.880.000,01 a 3.060.000,00
De 3.060.000,01 a 3.240.000,00
De 3.240.000,01 a 3.420.000,00
De 3.420.000,01 a 3.600.000,00
Alquota IRPJ CSLL Cofins PIS/Pasep CPP ICMS

4.50%
5.97%
7.34%
8.04%
8.10%
8.78%
8.86%
8.95%
9.53%
9.62%
10.45%
10.54%
10.63%
10.73%
10.82%
11.73%
11.82%
11.92%
12.01%
12.11%
0.00%
0.00%
0.27%
0.35%
0.35%
0.38%
0.39%
0.39%
0.42%
0.42%
0.46%
0.46%
0.47%
0.47%
0.48%
0.52%
0.52%
0.53%
0.53%
0.54%
0.00%
0.00%
0.31%
0.35%
0.35%
0.38%
0.39%
0.39%
0.42%
0.42%
0.46%
0.46%
0.47%
0.47%
0.48%
0.52%
0.52%
0.53%
0.53%
0.54%
0.00%
0.86%
0.95%
1.04%
1.05%
1.15%
1.16%
1.17%
1.25%
1.26%
1.38%
1.39%
1.40%
1.42%
1.43%
1.56%
1.57%
1.58%
1.60%
1.60%
0.00%
0.00%
0.23%
0.25%
0.25%
0.27%
0.28%
0.28%
0.30%
0.30%
0.33%
0.33%
0.33%
0.34%
0.34%
0.37%
0.37%
0.38%
0.38%
0.38%
2.75%
2.75%
2.75%
2.99%
3.02%
3.28%
3.30%
3.35%
3.57%
3.62%
3.94%
3.99%
4.01%
4.05%
4.08%
4.44%
4.49%
4.52%
4.56%
4.60%
1.25%
1.86%
2.33%
2.56%
2.58%
2.82%
2.84%
2.87%
3.07%
3.10%
3.38%
3.41%
3.45%
3.48%
3.51%
3.82%
3.85%
3.88%
3.91%
3.95%
IPI
0.50%
0.50%
0.50%
0.50%
0.50%
0.50%
0.50%
0.50%
0.50%
0.50%
0.50%
0.50%
0.50%
0.50%
0.50%
0.50%
0.50%
0.50%
0.50%
0.50%

ANEXO II (Vigncia a Partir de 01.01.2012)
Alquotas e Partilha do Simples Nacional - Indstria ST ICMS
R$)
At 180.000,00
De 180.000,01 a 360.000,00
De 360.000,01 a 540.000,00
De 540.000,01 a 720.000,00
De 720.000,01 a 900.000,00
De 900.000,01 a 1.080.000,00
De 1.080.000,01 a 1.260.000,00
Alquota IRPJ CSLL Cofins PIS/Pasep CPP

0.00%
0.00%
0.31%
0.35%
0.35%
0.38%
0.39%
ICMS ST
IPI
3.25%
4.11%
5.01%
5.48%
5.52%
5.96%
6.02%
0.00%
0.00%
0.27%
0.35%
0.35%
0.38%
0.39%
0.00%
0.86%
0.95%
1.04%
1.05%
1.15%
1.16%
0.00%
0.00%
0.23%
0.25%
0.25%
0.27%
0.28%
2.75%
2.75%
2.75%
2.99%
3.02%
3.28%
3.30%
0.50%
0.50%
0.50%
0.50%
0.50%
0.50%
0.50%
De 1.260.000,01 a 1.440.000,00
6.08%
0.39% 0.39% 1.17%
0.28%
3.35%
0.50%
De 1.440.000,01 a 1.620.000,00
6.46%
0.42% 0.42% 1.25%
0.30%
3.57%
0.50%
De 1.620.000,01 a 1.800.000,00
6.52%
0.42% 0.42% 1.26%
0.30%
3.62%
0.50%
De 1.800.000,01 a 1.980.000,00
7.07%
0.46% 0.46% 1.38%
0.33%
3.94%
0.50%
De 1.980.000,01 a 2.160.000,00
7.13%
0.46% 0.46% 1.39%
0.33%
3.99%
0.50%
De 2.160.000,01 a 2.340.000,00
7.18%
0.47% 0.47% 1.40%
0.33%
4.01%
0.50%
De 2.340.000,01 a 2.520.000,00
7.25%
0.47% 0.47% 1.42%
0.34%
4.05%
0.50%
De 2.520.000,01 a 2.700.000,00
7.31%
0.48% 0.48% 1.43%
0.34%
4.08%
0.50%
De 2.700.000,01 a 2.880.000,00
7.91%
0.52% 0.52% 1.56%
0.37%
4.44%
0.50%
De 2.880.000,01 a 3.060.000,00
7.97%
0.52% 0.52% 1.57%
0.37%
4.49%
0.50%
De 3.060.000,01 a 3.240.000,00
8.04%
0.53% 0.53% 1.58%
0.38%
4.52%
0.50%
De 3.240.000,01 a 3.420.000,00
8.10%
0.53% 0.53% 1.60%
0.38%
4.56%
0.50%
De 3.420.000,01 a 3.600.000,00
8.16%
0.54% 0.54% 1.60%
0.38%
4.60%
0.50%

ANEXO III (Vigncia a Partir de 01.01.2012)
Alquotas e Partilha do Simples Nacional - Receitas de Prestao de Servios
R$)
At 180.000,00
De 180.000,01 a 360.000,00
De 360.000,01 a 540.000,00
De 540.000,01 a 720.000,00
De 720.000,01 a 900.000,00
De 900.000,01 a 1.080.000,00
De 1.080.000,01 a 1.260.000,00
Alquota
IRPJ
CSLL
Cofins
CPP
ISS
0.00%
1.42%
1.43%
1.56%
1.58%
1.73%
1.74%
PIS/Pase
p
0.00%
0.00%
0.35%
0.38%
0.38%
0.40%
0.42%
6.00%
8.21%
10.26%
11.31%
11.40%
12.42%
12.54%
0.00%
0.00%
0.48%
0.53%
0.53%
0.57%
0.59%
0.00%
0.00%
0.43%
0.53%
0.52%
0.57%
0.56%
4.00%
4.00%
4.07%
4.47%
4.52%
4.92%
4.97%
2.00%
2.79%
3.50%
3.84%
3.87%
4.23%
4.26%
De 1.260.000,01 a 1.440.000,00
12.68%
0.59%
0.57%
1.76%
0.42%
5.03%
4.31%
De 1.440.000,01 a 1.620.000,00
13.55%
0.63%
0.61%
1.88%
0.45%
5.37%
4.61%
De 1.620.000,01 a 1.800.000,00
13.68%
0.63%
0.64%
1.89%
0.45%
5.42%
4.65%
De 1.800.000,01 a 1.980.000,00
14.93%
0.69%
0.69%
2.07%
0.50%
5.98%
5.00%
De 1.980.000,01 a 2.160.000,00
15.06%
0.69%
0.69%
2.09%
0.50%
6.09%
5.00%
De 2.160.000,01 a 2.340.000,00
15.20%
0.71%
0.70%
2.10%
0.50%
6.19%
5.00%
De 2.340.000,01 a 2.520.000,00
15.35%
0.71%
0.70%
2.13%
0.51%
6.30%
5.00%
De 2.520.000,01 a 2.700.000,00
15.48%
0.72%
0.70%
2.15%
0.51%
6.40%
5.00%
De 2.700.000,01 a 2.880.000,00
16.85%
0.78%
0.76%
2.34%
0.56%
7.41%
5.00%
De 2.880.000,01 a 3.060.000,00
16.98%
0.78%
0.78%
2.36%
0.56%
7.50%
5.00%
De 3.060.000,01 a 3.240.000,00
17.13%
0.80%
0.79%
2.37%
0.57%
7.60%
5.00%
De 3.240.000,01 a 3.420.000,00
17.27%
0.80%
0.79%
2.40%
0.57%
7.71%
5.00%
De 3.420.000,01 a 3.600.000,00
17.42%
0.81%
0.79%
2.42%
0.57%
7.83%
5.00%

Alquotas e Partilha do Simples Nacional - Receitas de Locao de Bens Mveis e de Prestao de Servios ISSQN RETIDO
R$)
At 180.000,00
De 180.000,01 a 360.000,00
De 360.000,01 a 540.000,00
De 540.000,01 a 720.000,00
De 720.000,01 a 900.000,00
De 900.000,01 a 1.080.000,00
De 1.080.000,01 a 1.260.000,00
De 1.260.000,01 a 1.440.000,00
De 1.440.000,01 a 1.620.000,00
De 1.620.000,01 a 1.800.000,00
De 1.800.000,01 a 1.980.000,00
De 1.980.000,01 a 2.160.000,00
De 2.160.000,01 a 2.340.000,00
De 2.340.000,01 a 2.520.000,00
De 2.520.000,01 a 2.700.000,00
De 2.700.000,01 a 2.880.000,00
De 2.880.000,01 a 3.060.000,00
De 3.060.000,01 a 3.240.000,00
De 3.240.000,01 a 3.420.000,00
De 3.420.000,01 a 3.600.000,00
Alquota
IRPJ
CSLL
Cofins
4.00%
5.42%
6.76%
7.47%
7.53%
8.19%
8.28%
8.37%
8.94%
9.03%
9.93%
10.06%
10.20%
10.35%
10.48%
11.85%
11.98%
12.13%
12.27%
12.42%
0.00%
0.00%
0.48%
0.53%
0.53%
0.57%
0.59%
0.59%
0.63%
0.63%
0.69%
0.69%
0.71%
0.71%
0.72%
0.78%
0.78%
0.80%
0.80%
0.81%
0.00%
0.00%
0.43%
0.53%
0.52%
0.57%
0.56%
0.57%
0.61%
0.64%
0.69%
0.69%
0.70%
0.70%
0.70%
0.76%
0.78%
0.79%
0.79%
0.79%
0.00%
1.42%
1.43%
1.56%
1.58%
1.73%
1.74%
1.76%
1.88%
1.89%
2.07%
2.09%
2.10%
2.13%
2.15%
2.34%
2.36%
2.37%
2.40%
2.42%
PIS/Pase
p
0.00%
0.00%
0.35%
0.38%
0.38%
0.40%
0.42%
0.42%
0.45%
0.45%
0.50%
0.50%
0.50%
0.51%
0.51%
0.56%
0.56%
0.57%
0.57%
0.57%
CPP
4.00%
4.00%
4.07%
4.47%
4.52%
4.92%
4.97%
5.03%
5.37%
5.42%
5.98%
6.09%
6.19%
6.30%
6.40%
7.41%
7.50%
7.60%
7.71%
7.83%
ISS
RETIDO

Alquotas e Partilha do Simples Nacional - Receitas de Prestao Servio Transporte
R$)
At 180.000,00
De 180.000,01 a 360.000,00
De 360.000,01 a 540.000,00
De 540.000,01 a 720.000,00
De 720.000,01 a 900.000,00
De 900.000,01 a 1.080.000,00
De 1.080.000,01 a 1.260.000,00
De 1.260.000,01 a 1.440.000,00
De 1.440.000,01 a 1.620.000,00
De 1.620.000,01 a 1.800.000,00
De 1.800.000,01 a 1.980.000,00
De 1.980.000,01 a 2.160.000,00
De 2.160.000,01 a 2.340.000,00
De 2.340.000,01 a 2.520.000,00
De 2.520.000,01 a 2.700.000,00
De 2.700.000,01 a 2.880.000,00
De 2.880.000,01 a 3.060.000,00
De 3.060.000,01 a 3.240.000,00
De 3.240.000,01 a 3.420.000,00
De 3.420.000,01 a 3.600.000,00
Alquota
IRPJ
CSLL
Cofins
5.25%
7.28%
9.09%
10.03%
10.11%
11.01%
11.12%
11.24%
12.01%
12.13%
13.31%
13.47%
13.65%
13.83%
13.99%
15.67%
15.83%
16.01%
16.18%
16.37%
0.00%
0.00%
0.48%
0.53%
0.53%
0.57%
0.59%
0.59%
0.63%
0.63%
0.69%
0.69%
0.71%
0.71%
0.72%
0.78%
0.78%
0.80%
0.80%
0.81%
0.00%
0.00%
0.43%
0.53%
0.52%
0.57%
0.56%
0.57%
0.61%
0.64%
0.69%
0.69%
0.70%
0.70%
0.70%
0.76%
0.78%
0.79%
0.79%
0.79%
0.00%
1.42%
1.43%
1.56%
1.58%
1.73%
1.74%
1.76%
1.88%
1.89%
2.07%
2.09%
2.10%
2.13%
2.15%
2.34%
2.36%
2.37%
2.40%
2.42%
PIS/Pase
p
0.00%
0.00%
0.35%
0.38%
0.38%
0.40%
0.42%
0.42%
0.45%
0.45%
0.50%
0.50%
0.50%
0.51%
0.51%
0.56%
0.56%
0.57%
0.57%
0.57%
CPP
ICMS
4.00%
4.00%
4.07%
4.47%
4.52%
4.92%
4.97%
5.03%
5.37%
5.42%
5.98%
6.09%
6.19%
6.30%
6.40%
7.41%
7.50%
7.60%
7.71%
7.83%
1.25%
1.86%
2.33%
2.56%
2.58%
2.82%
2.84%
2.87%
3.07%
3.10%
3.38%
3.41%
3.45%
3.48%
3.51%
3.82%
3.85%
3.88%
3.91%
3.95%

ANEXO IV (Vigncia a Partir de 01.01.2012)
Alquotas e Partilha do Simples Nacional - Receitas decorrentes da prestao de servios
At 180.000,00
De 180.000,01 a 360.000,00
De 360.000,01 a 540.000,00
De 540.000,01 a 720.000,00
De 720.000,01 a 900.000,00
De 900.000,01 a 1.080.000,00
De 1.080.000,01 a 1.260.000,00
De 1.260.000,01 a 1.440.000,00
De 1.440.000,01 a 1.620.000,00
De 1.620.000,01 a 1.800.000,00
De 1.800.000,01 a 1.980.000,00
De 1.980.000,01 a 2.160.000,00
De 2.160.000,01 a 2.340.000,00
De 2.340.000,01 a 2.520.000,00
De 2.520.000,01 a 2.700.000,00
De 2.700.000,01 a 2.880.000,00
De 2.880.000,01 a 3.060.000,00
De 3.060.000,01 a 3.240.000,00
De 3.240.000,01 a 3.420.000,00
De 3.420.000,01 a 3.600.000,00
Alquota
IRPJ
CSLL
Cofins
4.50%
6.54%
7.70%
8.49%
8.97%
9.78%
10.26%
10.76%
11.51%
12.00%
12.80%
13.25%
13.70%
14.15%
14.60%
15.05%
15.50%
15.95%
16.40%
16.85%
0.00%
0.00%
0.16%
0.52%
0.89%
1.25%
1.62%
2.00%
2.37%
2.74%
3.12%
3.49%
3.86%
4.23%
4.60%
4.90%
5.21%
5.51%
5.81%
6.12%
1.22%
1.84%
1.85%
1.87%
1.89%
1.91%
1.93%
1.95%
1.97%
2.00%
2.01%
2.03%
2.05%
2.07%
2.10%
2.19%
2.27%
2.36%
2.45%
2.53%
1.28%
1.91%
1.95%
1.99%
2.03%
2.07%
2.11%
2.15%
2.19%
2.23%
2.27%
2.31%
2.35%
2.39%
2.43%
2.47%
2.51%
2.55%
2.59%
2.63%
PIS/Pase
p
0.00%
0.00%
0.24%
0.27%
0.29%
0.32%
0.34%
0.35%
0.37%
0.38%
0.40%
0.42%
0.44%
0.46%
0.47%
0.49%
0.51%
0.53%
0.55%
0.57%
ISS
2.00%
2.79%
3.50%
3.84%
3.87%
4.23%
4.26%
4.31%
4.61%
4.65%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%

ANEXO IV (Vigncia a Partir de 01.01.2012)
At 180.000,00
De 180.000,01 a 360.000,00
De 360.000,01 a 540.000,00
De 540.000,01 a 720.000,00
De 720.000,01 a 900.000,00
De 900.000,01 a 1.080.000,00
De 1.080.000,01 a 1.260.000,00
De 1.260.000,01 a 1.440.000,00
De 1.440.000,01 a 1.620.000,00
De 1.620.000,01 a 1.800.000,00
De 1.800.000,01 a 1.980.000,00
De 1.980.000,01 a 2.160.000,00
De 2.160.000,01 a 2.340.000,00
De 2.340.000,01 a 2.520.000,00
De 2.520.000,01 a 2.700.000,00
De 2.700.000,01 a 2.880.000,00
De 2.880.000,01 a 3.060.000,00
De 3.060.000,01 a 3.240.000,00
De 3.240.000,01 a 3.420.000,00
De 3.420.000,01 a 3.600.000,00
Alquota
IRPJ
CSLL
Cofins
2.50%
3.75%
4.20%
4.65%
5.10%
5.55%
6.00%
6.45%
6.90%
7.35%
7.80%
8.25%
8.70%
9.15%
9.60%
10.05%
10.50%
10.95%
11.40%
11.85%
0.00%
0.00%
0.16%
0.52%
0.89%
1.25%
1.62%
2.00%
2.37%
2.74%
3.12%
3.49%
3.86%
4.23%
4.60%
4.90%
5.21%
5.51%
5.81%
6.12%
1.22%
1.84%
1.85%
1.87%
1.89%
1.91%
1.93%
1.95%
1.97%
2.00%
2.01%
2.03%
2.05%
2.07%
2.10%
2.19%
2.27%
2.36%
2.45%
2.53%
1.28%
1.91%
1.95%
1.99%
2.03%
2.07%
2.11%
2.15%
2.19%
2.23%
2.27%
2.31%
2.35%
2.39%
2.43%
2.47%
2.51%
2.55%
2.59%
2.63%
PIS/Pase
ISS
p
RETIDO
0.00%
0.00%
0.24%
0.27%
0.29%
0.32%
0.34%
0.35%
0.37%
0.38%
0.40%
0.42%
0.44%
0.46%
0.47%
0.49%
0.51%
0.53%
0.55%
0.57%
ANEXO V (Vigncia a Partir de 01.01.2012)

1) Ser apurada a relao (r) conforme abaixo:
(r) = Folha de Salrios includos encargos (em 12 meses)
Receita Bruta (em 12 meses)
2) Nas hipteses em que (r) corresponda aos intervalos centesimais da Tabela V-A, onde "<" signi
TABELA V-A
At 180.000,00
De 180.000,01 a 360.000,00
De 360.000,01 a 540.000,00
De 540.000,01 a 720.000,00
De 720.000,01 a 900.000,00
De 900.000,01 a 1.080.000,00
De 1.080.000,01 a 1.260.000,00
De 1.260.000,01 a 1.440.000,00
De 1.440.000,01 a 1.620.000,00
De 1.620.000,01 a 1.800.000,00
De 1.800.000,01 a 1.980.000,00
De 1.980.000,01 a 2.160.000,00
De 2.160.000,01 a 2.340.000,00
De 2.340.000,01 a 2.520.000,00
De 2.520.000,01 a 2.700.000,00
De 2.700.000,01 a 2.880.000,00
De 2.880.000,01 a 3.060.000,00
De 3.060.000,01 a 3.240.000,00
De 3.240.000,01 a 3.420.000,00
De 3.420.000,01 a 3.600.000,00
(r)<0,10 0,10=<
(r) e (r)
< 0,15
17.50% 15.70%
17.52% 15.75%
17.55% 15.95%
17.95% 16.70%
18.15% 16.95%
18.45% 17.20%
18.55% 17.30%
18.62% 17.32%
18.72% 17.42%
18.86% 17.56%
18.96% 17.66%
19.06% 17.76%
19.26% 17.96%
19.56% 18.30%
20.70% 19.30%
21.20% 20.00%
21.70% 20.50%
22.20% 20.90%
22.50% 21.30%
22.90% 21.80%
0,15=<
(r) e (r)
< 0,20
13.70%
13.90%
14.20%
15.00%
15.30%
15.40%
15.50%
15.60%
15.70%
15.80%
15.90%
16.00%
16.20%
16.50%
17.45%
18.20%
18.70%
19.10%
19.50%
20.00%
0,20=<
(r) e (r)
< 0,25
11.82%
12.60%
12.90%
13.70%
14.03%
14.10%
14.11%
14.12%
14.13%
14.14%
14.49%
14.67%
14.86%
15.46%
16.24%
16.91%
17.40%
17.80%
18.20%
18.60%
0,25=<
(r) e (r)
< 0,30
10.47%
12.33%
12.64%
13.45%
13.53%
13.60%
13.68%
13.69%
14.08%
14.09%
14.45%
14.64%
14.82%
15.18%
16.00%
16.72%
17.13%
17.55%
17.97%
18.40%
de servios
V-A, onde "<" significa menor que, ">" significa maior que, "=<" significa igual ou menor que e ">=" significa maior ou igual q
0,30=<
(r) e (r)
< 0,35
9.97%
10.72%
11.11%
12.00%
12.40%
12.60%
12.68%
12.69%
13.08%
13.09%
13.61%
13.89%
14.17%
14.61%
15.52%
16.32%
16.82%
17.22%
17.44%
17.85%
0,35=<
(r) e (r)
< 0,40
8.80%
9.10%
9.58%
10.56%
11.04%
11.60%
11.68%
11.69%
12.08%
12.09%
12.78%
13.15%
13.51%
14.04%
15.03%
15.93%
16.38%
16.82%
17.21%
17.60%
(r)>=
0,40
8.00%
8.48%
9.03%
9.34%
10.06%
10.60%
10.68%
10.69%
11.08%
11.09%
11.87%
12.28%
12.68%
13.26%
14.29%
15.23%
16.17%
16.51%
16.94%
17.18%
significa maior ou igual que, as alquotas do Simples Nacional relativas ao IRPJ, PIS/Pasep, CSLL, Cofins e CPP correspondero
CPP correspondero ao seguinte:
TABELA SIMPLES
NACIONAL
2012

Aliquotas Simples 2013

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TABELA DO SIMPLES NACIONAL

ANEXO I (Vigncia a Partir de 01.01.2012)

TABELA DO SIMPLES NACIONAL

TABELA DO SIMPLES NACIONAL

TABELA DO SIMPLES NACIONAL

Alquota IRPJ CSLL Cofins PIS/Pasep CPP ICMS

TABELA DO SIMPLES NACIONAL

Alquota IRPJ CSLL Cofins PIS/Pasep CPP

0.39% 0.39% 1.17%

0.42% 0.42% 1.25%

0.42% 0.42% 1.26%

0.46% 0.46% 1.38%

0.46% 0.46% 1.39%

0.47% 0.47% 1.40%

0.47% 0.47% 1.42%

0.48% 0.48% 1.43%

0.52% 0.52% 1.56%

0.52% 0.52% 1.57%

0.53% 0.53% 1.58%

0.53% 0.53% 1.60%

0.54% 0.54% 1.60%

TABELA DO SIMPLES NACIONAL

TABELA DO SIMPLES NACIONAL

TABELA DO SIMPLES NACIONAL

TABELA DO SIMPLES NACIONAL

TABELA DO SIMPLES NACIONAL

TABELA DO SIMPLES NACIONAL

ANEXO V (Vigncia a Partir de 01.01.2012)

CPP correspondero ao seguinte:

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