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100%
Tabelas Fiscais
ICMS Interestadual
Consulte rapidamente a alíquota interestadual aplicável entre os Estados e o Distrito Federal.
7% • 12% • 4%Consulta rápida de ICMS
Consulta rápida
Selecione o Estado de origem e o Estado de destino da mercadoria.
ALÍQUOTA INTERESTADUAL—
Selecione a origem e o destino para consultar.
Tabela de ICMS Interestadual
Origem nas linhas e destino nas colunas. Passe o mouse sobre uma célula para destacar a operação.
7%
12% Mesmo Estado
| ORIG. \ DEST. | AC | AL | AP | AM | BA | CE | DF | ES | GO | MA | MT | MS | MG | PA | PB | PR | PE | PI | RJ | RN | RS | RO | RR | SC | SP | SE | TO |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| AC | — | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% |
| AL | 12% | — | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% |
| AP | 12% | 12% | — | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% |
| AM | 12% | 12% | 12% | — | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% |
| BA | 12% | 12% | 12% | 12% | — | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% |
| CE | 12% | 12% | 12% | 12% | 12% | — | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% |
| DF | 12% | 12% | 12% | 12% | 12% | 12% | — | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% |
| ES | 12% | 12% | 12% | 12% | 12% | 12% | 12% | — | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% |
| GO | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | — | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% |
| MA | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | — | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% |
| MT | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | — | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% |
| MS | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | — | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% |
| MG | 7% | 7% | 7% | 7% | 7% | 7% | 7% | 7% | 7% | 7% | 7% | 7% | — | 7% | 7% | 12% | 7% | 7% | 12% | 7% | 12% | 7% | 7% | 12% | 12% | 7% | 7% |
| PA | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | — | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% |
| PB | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | — | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% |
| PR | 7% | 7% | 7% | 7% | 7% | 7% | 7% | 7% | 7% | 7% | 7% | 7% | 12% | 7% | 7% | — | 7% | 7% | 12% | 7% | 12% | 7% | 7% | 12% | 12% | 7% | 7% |
| PE | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | — | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% |
| PI | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | — | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% |
| RJ | 7% | 7% | 7% | 7% | 7% | 7% | 7% | 7% | 7% | 7% | 7% | 7% | 12% | 7% | 7% | 12% | 7% | 7% | — | 7% | 12% | 7% | 7% | 12% | 12% | 7% | 7% |
| RN | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | — | 12% | 12% | 12% | 12% | 12% | 12% | 12% |
| RS | 7% | 7% | 7% | 7% | 7% | 7% | 7% | 7% | 7% | 7% | 7% | 7% | 12% | 7% | 7% | 12% | 7% | 7% | 12% | 7% | — | 7% | 7% | 12% | 12% | 7% | 7% |
| RO | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | — | 12% | 12% | 12% | 12% | 12% |
| RR | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | — | 12% | 12% | 12% | 12% |
| SC | 7% | 7% | 7% | 7% | 7% | 7% | 7% | 7% | 7% | 7% | 7% | 7% | 12% | 7% | 7% | 12% | 7% | 7% | 12% | 7% | 12% | 7% | 7% | — | 12% | 7% | 7% |
| SP | 7% | 7% | 7% | 7% | 7% | 7% | 7% | 7% | 7% | 7% | 7% | 7% | 12% | 7% | 7% | 12% | 7% | 7% | 12% | 7% | 12% | 7% | 7% | 12% | — | 7% | 7% |
| SE | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | — | 12% |
| TO | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | — |
Em telas menores, deslize a tabela para
os lados.
7% Quando se aplica
Nas operações e prestações com origem nas regiões Sul e Sudeste — exceto Espírito Santo — destinadas às regiões Norte, Nordeste e Centro-Oeste e ao Espírito Santo.
12% Regra geral
Aplica-se às demais operações e prestações interestaduais abrangidas pela regra geral da Resolução do Senado Federal nº 22/1989.
4% Produtos importados
Alíquota interestadual prevista para bens e mercadorias importados do exterior nas hipóteses da Resolução do Senado Federal nº 13/2012. Consulte as exceções e requisitos da norma.
Observações importantes
A matriz acima apresenta as alíquotas interestaduais gerais de 7% e 12%. Para bens e mercadorias importados do exterior, pode ser aplicável a alíquota de 4%, conforme a Resolução do Senado Federal nº 13/2012.
Esta tabela é uma ferramenta de consulta rápida. Benefícios fiscais, regimes especiais, mercadorias específicas, operações com consumidor final, DIFAL, FCP, substituição tributária e outras situações podem exigir análise própria da legislação aplicável.