PF 0% (2026)
Base de cálculo
R$ 113,64
Variação Média PF
CBS e IBS na base do ICMS
-11,39%
Carga Efetiva
CBS Red. + IBS Red.
3,60%
COMPARATIVO POR ESTADO
| UF | ICMS | PF 2026 | PMC 2026 | PF 2027 | PMC 2027 | Δ PF | Δ% PF | Δ PMC | Δ% PMC |
|---|---|---|---|---|---|---|---|---|---|
| AC | 19% | R$ 140,29 | R$ 188,20 | R$ 124,30 | R$ 171,84 | -R$ 15,99 | -11,40% | -R$ 16,36 | -8,69% |
| AL | 20,5% | R$ 142,94 | R$ 191,75 | R$ 126,71 | R$ 175,18 | -R$ 16,22 | -11,35% | -R$ 16,57 | -8,64% |
| AM | 20% | R$ 142,05 | R$ 190,55 | R$ 125,90 | R$ 174,05 | -R$ 16,15 | -11,37% | -R$ 16,50 | -8,66% |
| AP | 18% | R$ 138,58 | R$ 185,90 | R$ 122,74 | R$ 169,68 | -R$ 15,84 | -11,43% | -R$ 16,22 | -8,72% |
| BA | 20,5% | R$ 142,94 | R$ 191,75 | R$ 126,71 | R$ 175,18 | -R$ 16,22 | -11,35% | -R$ 16,57 | -8,64% |
| CE | 20% | R$ 142,05 | R$ 190,55 | R$ 125,90 | R$ 174,05 | -R$ 16,15 | -11,37% | -R$ 16,50 | -8,66% |
| DF | 17% | R$ 136,91 | R$ 183,66 | R$ 121,22 | R$ 167,58 | -R$ 15,69 | -11,46% | -R$ 16,08 | -8,76% |
| ES | 17% | R$ 136,91 | R$ 183,66 | R$ 121,22 | R$ 167,58 | -R$ 15,69 | -11,46% | -R$ 16,08 | -8,76% |
| GO | 19% | R$ 140,29 | R$ 188,20 | R$ 124,30 | R$ 171,84 | -R$ 15,99 | -11,40% | -R$ 16,36 | -8,69% |
| MA | 23% | R$ 147,58 | R$ 197,97 | R$ 130,95 | R$ 181,02 | -R$ 16,63 | -11,27% | -R$ 16,95 | -8,56% |
| MG | 18% | R$ 138,58 | R$ 185,90 | R$ 122,74 | R$ 169,68 | -R$ 15,84 | -11,43% | -R$ 16,22 | -8,72% |
| MS | 17% | R$ 136,91 | R$ 183,66 | R$ 121,22 | R$ 167,58 | -R$ 15,69 | -11,46% | -R$ 16,08 | -8,76% |
| MT | 17% | R$ 136,91 | R$ 183,66 | R$ 121,22 | R$ 167,58 | -R$ 15,69 | -11,46% | -R$ 16,08 | -8,76% |
| PA | 19% | R$ 140,29 | R$ 188,20 | R$ 124,30 | R$ 171,84 | -R$ 15,99 | -11,40% | -R$ 16,36 | -8,69% |
| PB | 20% | R$ 142,05 | R$ 190,55 | R$ 125,90 | R$ 174,05 | -R$ 16,15 | -11,37% | -R$ 16,50 | -8,66% |
| PE | 20,5% | R$ 142,94 | R$ 191,75 | R$ 126,71 | R$ 175,18 | -R$ 16,22 | -11,35% | -R$ 16,57 | -8,64% |
| PI | 22,5% | R$ 146,63 | R$ 196,70 | R$ 130,08 | R$ 179,82 | -R$ 16,55 | -11,29% | -R$ 16,87 | -8,58% |
| PR | 19,5% | R$ 141,16 | R$ 189,37 | R$ 125,10 | R$ 172,94 | -R$ 16,07 | -11,38% | -R$ 16,43 | -8,68% |
| RJ | 22% | R$ 145,69 | R$ 195,43 | R$ 129,22 | R$ 178,64 | -R$ 16,47 | -11,30% | -R$ 16,80 | -8,59% |
| RN | 20% | R$ 142,05 | R$ 190,55 | R$ 125,90 | R$ 174,05 | -R$ 16,15 | -11,37% | -R$ 16,50 | -8,66% |
| RO | 19,5% | R$ 141,16 | R$ 189,37 | R$ 125,10 | R$ 172,94 | -R$ 16,07 | -11,38% | -R$ 16,43 | -8,68% |
| RR | 20% | R$ 142,05 | R$ 190,55 | R$ 125,90 | R$ 174,05 | -R$ 16,15 | -11,37% | -R$ 16,50 | -8,66% |
| RS | 17% | R$ 136,91 | R$ 183,66 | R$ 121,22 | R$ 167,58 | -R$ 15,69 | -11,46% | -R$ 16,08 | -8,76% |
| SC | 17% | R$ 136,91 | R$ 183,66 | R$ 121,22 | R$ 167,58 | -R$ 15,69 | -11,46% | -R$ 16,08 | -8,76% |
| SE | 19% | R$ 140,29 | R$ 188,20 | R$ 124,30 | R$ 171,84 | -R$ 15,99 | -11,40% | -R$ 16,36 | -8,69% |
| SP | 18% | R$ 138,58 | R$ 185,90 | R$ 122,74 | R$ 169,68 | -R$ 15,84 | -11,43% | -R$ 16,22 | -8,72% |
| TO | 20% | R$ 142,05 | R$ 190,55 | R$ 125,90 | R$ 174,05 | -R$ 16,15 | -11,37% | -R$ 16,50 | -8,66% |
Memória de Cálculo
═══ 2026 — Regime PIS/COFINS ═══ PF Sem Imposto .......... R$ 100,00 PIS/COFINS .............. 12,00% PF 0% ................... 100,00 ÷ (1 − 12,00%) = R$ 113,64 ICMS (AC) ............... 19,00% PF Estado ............... 113,64 ÷ (1 − 19,00%) = R$ 140,29 Fator CMED .............. 0,745454 PMC ..................... 140,29 ÷ 0,745454 = R$ 188,20 ═══ 2027 — CBS e IBS na base do ICMS ═══ CBS Referência .......... 9,00% CBS Efetivo ............. 9,00% − 0,10% = 8,90% IBS ..................... 0,10% Redução CBS e IBS ....... 60,00% CBS Reduzido ............ 8,90% × (1 − 60,00%) = 3,56% IBS Reduzido ............ 0,10% × (1 − 60,00%) = 0,04% Carga Efetiva ........... 3,56% + 0,04% = 3,60% PF Sem Imposto .......... R$ 100,00 PIS/COFINS .............. 0,00% PF 0% ................... R$ 100,00 PF Estado ............... [100,00 ÷ (1 − 19,00%)] × (1 + 3,60% × 19,00%) = R$ 124,30 Fator CMED 2027 ......... 0,723358 PMC ..................... 124,30 ÷ 0,723358 = R$ 171,84