ICMS on imports: São Paulo and Rio de Janeiro compared
ICMS is a state tax, and it is usually the largest single charge on a Brazilian import. There are 27 different sets of rules, one per state plus the Federal District, and the rate that applies depends on both where the goods clear customs and what the goods are.
This page covers the two states most European and Asian exporters use as an entry point, with the legal basis for each figure. It does not cover the other 25.
The short answer
São Paulo charges 18% as its standard internal rate and 25% on the category the state calls supérfluos. Rio de Janeiro charges 20% plus a 2% state fund contribution, so 22% in effect, and 37% plus 2% on the same supérfluos category, so 39%.
Wine, spirits, perfumery and cosmetics fall in the supérfluos band in both states. Most industrial goods and ordinary foodstuffs do not.
Both sets of figures are correct and they describe different things. A source quoting 18% for São Paulo is quoting the standard rate. A source quoting 25% is quoting the supérfluos rate for a specific list of goods.
Rates and legal basis
| State | Standard rate | Supérfluos | Tobacco | Legal basis |
|---|---|---|---|---|
| São Paulo | 18% | 25% | 30% | RICMS/SP, Decreto 45.490/2000, art. 52 for the standard rate, art. 55 for supérfluos, art. 55-A for tobacco (Decreto 61.838/2016) |
| Rio de Janeiro | 20% plus 2% FECP, 22% effective | 37% plus 2%, 39% effective | 35% plus 2%, 37% effective | Lei 10.253/2023 for the standard rate, Lei 2.657/1996 art. 14 VII for supérfluos, LC 210/2023 for the state fund contribution |
Beer in São Paulo sits at 20% plus 2%.
What counts as supérfluos
In São Paulo the list in article 55 covers alcoholic drinks under NCM headings 2204, 2205 and 2208, perfumery and cosmetics, weapons, boats and furs. Rio de Janeiro applies its own list at the higher rate.
The practical consequence is a large one for consumer brands. A cosmetics importer clearing in Rio de Janeiro pays 39% ICMS where an industrial equipment importer in the same state pays 22%. On the same goods, São Paulo charges 25%.
Check your NCM code against the state's own list before modelling anything. The categories are legal lists, not intuitive descriptions, and a product that looks ordinary can sit inside one.
How ICMS is calculated on an import
ICMS is charged "por dentro", meaning it forms part of its own base:
ICMS base = (customs value + II + IPI + PIS + COFINS + customs expenses) / (1 - ICMS rate)
ICMS = ICMS base * ICMS rate
The division is what makes the effective burden higher than the nominal rate. At 18% the base rises by about 22% before the rate is applied. At 25% it rises by a third. At 39% it rises by nearly two thirds.
That last figure is worth stating plainly: on goods in the Rio supérfluos band, the gross up alone adds more to the base than the entire import duty does on most products.
Choosing a state changes the bill, not the tariff saving
Importers put real effort into choosing a port of entry around ICMS, and the effort is justified: the difference between 22% and 39% on the same shipment is substantial.
What the choice does not change is the share of a duty reduction that reaches your landed cost. If you work through the algebra of a landed cost calculation, the ICMS rate appears in both the numerator and the denominator of the percentage saving and cancels out completely.
So the two questions are separate. Which state you clear through decides how much tax you pay. It has no bearing on how much of a tariff cut you keep.
Substitution tax, which is not in any of these numbers
For goods that move on into retail, states frequently apply ICMS substituição tributária. Tax on the whole downstream chain is collected at one point, calculated on an assumed retail margin set by the state.
None of the figures on this page include it. For finished consumer goods it can be the difference between a workable margin and an unworkable one, and it varies by state and by product category. Treat any landed cost model for a retail product as incomplete until substitution tax has been checked for the specific state and code.
What this page does not cover
Only São Paulo and Rio de Janeiro were verified, on 7 September 2026, against the acts listed above. The other 25 jurisdictions were not checked, and we are not going to publish a 27 row table built from secondary sources.
Ranges circulating in trade advisory content, typically "17% to 20%" or "17% to 22%", do not capture the supérfluos bands at either end. Where a state list applies, the rate can be well above those ranges.
If you need a state we have not verified, ask and we will check the act rather than quote a range.
Sources
- São Paulo: RICMS/SP, Decreto 45.490/2000, article 52 for the standard internal rate, article 55 for the supérfluos rate and its list of goods, article 55-A for tobacco as introduced by Decreto 61.838/2016.
- Rio de Janeiro: Lei 10.253/2023 for the standard internal rate, Lei 2.657/1996 article 14 VII for the supérfluos rate, LC 210/2023 for the state fund contribution.
- Federal taxes forming part of the ICMS base: Lei 10.865/2004 article 8, with rates verified through Portal Único Siscomex on 7 September 2026.
Rates on this page were verified on 7 September 2026 for São Paulo and Rio de Janeiro only. State ICMS legislation changes independently of federal rates. Check the date before using any figure here.
Frequently asked questions
What is the ICMS rate on imports into São Paulo?
18% as the standard internal rate under article 52 of the state ICMS regulation, and 25% for goods on the supérfluos list in article 55, which includes wine, spirits, perfumery and cosmetics. Tobacco is 30%.
What is the ICMS rate on imports into Rio de Janeiro?
20% plus a 2% state fund contribution, so 22% in effect. Goods in the supérfluos category pay 37% plus 2%, so 39%. The state fund contribution is applied under LC 210/2023.
Why do sources quote 18% and 25% for the same state?
Because both are real rates for different goods. 18% is São Paulo's standard internal rate; 25% applies to the specific list of goods the state classifies as supérfluos. A source giving one figure without saying which category it covers is incomplete rather than wrong.
Does the ICMS gross up apply to imports as well as domestic sales?
Yes. On an import the base includes customs value, II, IPI, PIS, COFINS and customs expenses, and the whole sum is divided by one minus the rate before the rate is applied.
Does clearing customs in a cheaper state reduce the benefit of a trade agreement?
No. The state choice changes the total tax bill, sometimes considerably, but the ICMS rate cancels out of the calculation of what share of a duty reduction reaches landed cost. The two decisions are independent.
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