The mayor of the municipality of São Paulo, João Dória, through Law No. 16,757 / 2017 (DOM of 15.11.2017), among other provisions, amends Law 13701/2003, which provides for the Tax on Services of Any Nature (ISS).
Among the regulated changes, it is highlighted that some services had alteration of the ISS rate, as shown below:
Item | City Code SP | Customer Service | Actual Rate | New Rate |
1.01 | 02658 | Systems analysis and development | 5% | 2,90% |
1.02 | 02666 | Programming | 5% | |
1.03 | 02682 | Processing, storage or hosting of websites | 5% | |
1.04 | 02690 | Development of computer programs | 2% | |
1.05 | 02798 | Licensing or transfer of rights to use software | 2% | |
1.06 | 02879 | Computer consulting and consultancy | 5% | |
1.07 | 02918 | Computer Support | 3% | |
1.08 | 02933 | Planning, preparation, maintenance and updating of electronic pages | 5% | |
9.02 | 07129 | Agencies, organization, promotion, intermediation and execution of tourism programs, walks, trips, excursions, lodgings and congeneres | 5% | 2% for services related to organization, promotion and execution, 5% for other services |
16.01 | 02321 02364 02402 02429 |
Municipal public transport services of roads, subway, rail and water passenger | 2% for public passenger transport services carried out by METRO. 2% for school transportation and taxi transportation. 5% for other services | 2% |
16.02 | Other municipal transport services | 2% for school transportation and taxi transportation. 5% for other services | ||
17.11 | 03204 | Administration in general, including goods and businesses of third parties, as regards the administration of benefits related to health assistance plans | 5% | 2% |
The new rates will become effective from the month of February 2018 and will bring great benefits mainly to technology companies.