Calculadora de PIS/COFINS
- Created by
- Renato Passos, Eng. de Software
- Reviewed by
- Renato Passos, Eng. de Software
Last updated: Apr 18, 2026
Formula
Cumulativo: PIS 0,65% + COFINS 3%; Não-cumulativo: 1,65% + 7,6%
About this calculator
The PIS/COFINS Calculator is an online tool that calculates the amount of PIS and COFINS to be paid or recovered, considering the cumulative and non-cumulative regimes. In the cumulative regime, the rates are 0.65% for PIS and 3% for COFINS, applied to gross revenue. In the non-cumulative regime, the rates are 1.65% for PIS and 7.6% for COFINS, allowing credits on inputs, electricity, rent, among others. The calculator uses these rates to quickly and accurately provide the total tax amount.
To use the calculator, the user must enter the revenue or tax base amount, select the tax regime (cumulative or non-cumulative), and, if applicable, indicate the amount of credits to be deducted. The tool then displays the PIS value, COFINS value, and total due. This calculation is essential for companies opting for presumed profit (cumulative) or actual profit (non-cumulative), aiding in tax planning and monthly federal tax assessment.
It is important to remember that the assessment regime depends on the company's activity and the Income Tax regime. Companies under presumed profit generally use the cumulative regime, while those under actual profit use the non-cumulative regime. Additionally, some sectors, such as financial institutions, have specific rules. The calculator does not replace the advice of an accountant but provides a reliable estimate for day-to-day business operations.
Cautions: ensure the tax base is correct (gross revenue, excluding canceled sales and unconditional discounts). In the non-cumulative regime, credits must be calculated correctly, respecting legal limits. The calculator only considers the values entered, without evaluating specific legislation for each activity. Consult a professional to ensure tax compliance.
Frequently asked questions
What is the difference between PIS and COFINS?
PIS (Social Integration Program) and COFINS (Contribution for Social Security Financing) are federal contributions levied on company revenue. PIS funds unemployment insurance and salary bonus, while COFINS funds social security (health, pension, and social assistance).
When should I use the cumulative and non-cumulative regime?
The cumulative regime is generally used by companies under presumed profit and does not allow credits. The non-cumulative regime is mandatory for companies under actual profit and allows deductions for credits on inputs, electricity, rent, etc.
Can I recover PIS/COFINS credits?
Yes, in the non-cumulative regime you can recover credits on inputs, electricity, rent of buildings, machinery, and equipment, among others. The credit amount is deducted from the amount due.
Does the calculator consider different rates for some sectors?
No, the calculator uses standard rates. Sectors like financial institutions, pharmaceuticals, and fuels may have specific rates. Consult the applicable legislation for your case.
Is the calculator result valid for tax filing?
The result is an estimate. For official filing, use an accountant or accounting system that considers all particularities of your company, such as exclusions and legal credits.