REDUÇÃO DA BASE DE CÁLCULO DO ICMS TABELA DE EQUIVALÊNCIA
| PARA | DE | |||||||||
| 7,00% | 12,00% | 17,00% | 18,00% | 19,00% | 20,00% | 21,00% | 25,00% | 26,00% | 27,00% | |
| 4,00% | 57,14% | 33,33% | 23,53% | 22,22% | 21,05% | 20,00% | 19,05% | 16,00% | 15,38% | 14,81% |
| 4,10% | 58,57% | 34,17% | 24,12% | 22,78% | 21,58% | 20,50% | 19,52% | 16,40% | 15,77% | 15,19% |
| 5,00% | 71,43% | 41,67% | 29,41% | 27,78% | 26,32% | 25,00% | 23,81% | 20,00% | 19,23% | 18,52% |
| 5,10% | 72,86% | 42,50% | 30,00% | 28,33% | 26,84% | 25,50% | 24,29% | 20,40% | 19,62% | 18,89% |
| 5,14% | 73,43% | 42,83% | 30,24% | 28,56% | 27,05% | 25,70% | 24,48% | 20,56% | 19,77% | 19,04% |
| 5,60% | 80,00% | 46,67% | 32,94% | 31,11% | 29,47% | 28,00% | 26,67% | 22,40% | 21,54% | 20,74% |
| 6,42% | 91,71% | 53,50% | 37,76% | 35,67% | 33,79% | 32,10% | 30,57% | 25,68% | 24,69% | 23,78% |
| 7,00% | 58,33% | 41,18% | 38,89% | 36,84% | 35,00% | 33,33% | 28,00% | 26,92% | 25,93% | |
| 8,75% | 72,92% | 51,47% | 48,61% | 46,05% | 43,75% | 41,67% | 35,00% | 33,65% | 32,41% | |
| 8,80% | 73,33% | 51,77% | 48,89% | 46,32% | 44,00% | 41,90% | 35,20% | 33,85% | 32,59% | |
| 10,00% | 83,33% | 58,82% | 55,56% | 52,63% | 50,00% | 47,62% | 40,00% | 38,46% | 37,04% | |
| 11,00% | 91,67% | 64,71% | 61,11% | 57,89% | 55,00% | 52,38% | 44,00% | 42,31% | 40,74% | |
| 12,00% | 70,59% | 66,67% | 63,16% | 60,00% | 57,14% | 48,00% | 46,15% | 44,44% | ||
| 12,60% | 74,12% | 70,00% | 66,32% | 63,00% | 60,00% | 50,40% | 48,46% | 46,67% | ||
Memória de cálculo
Para identificar a carga reduzida, será aplicado o seguinte cálculo (Regra de três simples)
Exemplo:
Para que uma alíquota de 18% reduza para 7%, deverá:
Carga reduzida: 7 / 18 = 0,3888
Carga reduzida em %: 0,3888 * 100% = 38,89%