Calculadora de ISS
- Created by
- Renato Passos, Eng. de Software
- Reviewed by
- Renato Passos, Eng. de Software
Last updated: Apr 18, 2026
Formula
ISS = serviço × alíquota (2% a 5%)
About this calculator
The ISS Calculator is an online tool that calculates the Service Tax (ISS), a municipal tax on the provision of services. The calculation is straightforward: multiply the service value by the municipal tax rate, which typically ranges from 2% to 5%. For example, for a service of R$ 1,000 with a 5% rate, the ISS due is R$ 50. The calculator automates this process, avoiding manual errors.
ISS is relevant for self-employed professionals, freelancers, and companies in sectors like construction, technology, consulting, healthcare, and education. Each municipality sets its own rates, which may vary by service type. Therefore, knowing your city's correct rate is essential before using the tool. The calculator also aids in financial planning, budgeting, and invoice issuance.
Important precautions: check the current rate in your municipality, as it may change annually. Some services may have different rates or be exempt. ISS is owed at the service provider's location or the client's domicile, depending on local law. This calculator does not replace professional advice from an accountant or local legislation but serves as a quick estimate guide.
Frequently asked questions
What is the ISS rate for my service?
The rate varies by municipality and service type, usually between 2% and 5%. Check your city hall or local legislation for the exact rate.
Is ISS calculated on gross or net service value?
ISS is calculated on the gross service value, without deductions. The tax base is the total price charged for the service.
Do I need to pay ISS if I am a MEI?
Yes, MEI also pays ISS, but it is included in the monthly DAS (Simples Nacional collection document) at a reduced rate. Consult your accountant for details.
What happens if I don't pay ISS?
Non-payment can result in fines, interest, and even inclusion in the active debt. Also, failing to issue an invoice with ISS may lead to tax penalties.
How do I know if my service is subject to ISS?
ISS applies to services listed in Complementary Law 116/2003. Most services are taxed, but some may be exempt. Check the list of ISS-taxable services in your municipality.