{"id":12855,"date":"2023-12-04T15:10:37","date_gmt":"2023-12-04T18:10:37","guid":{"rendered":"https:\/\/fmis-law.com.br\/?p=12855"},"modified":"2023-12-06T17:28:14","modified_gmt":"2023-12-06T20:28:14","slug":"aumento-da-aliquota-do-icms-em-2024","status":"publish","type":"post","link":"https:\/\/fmis-law.com.br\/en\/aumento-da-aliquota-do-icms-em-2024\/","title":{"rendered":"Aumento da al\u00edquota do ICMS em 2024"},"content":{"rendered":"

Diversos Estaduais promoveram o aumento de al\u00edquotas do ICMS para 2024.<\/p>\n

Seis Estados das Regi\u00f5es Sul e Sudeste divulgaram comunicado informando aumentar\u00e3o as al\u00edquotas modais de ICMS, com o objetivo de\u00a0\u201crecompor a tributa\u00e7\u00e3o estadual no curto prazo e neutralizar as perdas potenciais com a futura distribui\u00e7\u00e3o do produto arrecadado com o IBS\u00a0(o Imposto sobre Bens e Servi\u00e7os, que vai substituir o ICMS e o ISS)<\/em>.\u201d<\/p>\n

Elaboramos um quadro comparativo entre as atuais al\u00edquotas do ICMS em rela\u00e7\u00e3o \u00e0s poss\u00edveis altera\u00e7\u00f5es articuladas pelos Estados:<\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n

\n
\n

 <\/p>\n

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n

UF<\/p>\n<\/div>\n<\/td>\n

\n
\n

Al\u00edquota<\/p>\n<\/div>\n<\/td>\n

\n
\n

Al\u00edquota modificada<\/p>\n<\/div>\n<\/td>\n

\n
\n

Altera\u00e7\u00e3o legislativa<\/p>\n<\/div>\n<\/td>\n

\n
\n

In\u00edcio de exig\u00eancia da nova al\u00edquota<\/p>\n<\/div>\n<\/td>\n<\/tr>\n

\n
\n

AMAZONAS<\/p>\n<\/div>\n<\/td>\n

\n
\n

18%<\/p>\n<\/div>\n<\/td>\n

\n
\n

20%<\/p>\n<\/div>\n<\/td>\n

\n
\n

Lei Complementar n\u00ba 244\/2023<\/p>\n<\/div>\n<\/td>\n

\n
\n

01\/04\/2023<\/p>\n<\/div>\n<\/td>\n<\/tr>\n

\n
\n

BAHIA<\/p>\n<\/div>\n<\/td>\n

\n
\n

18%<\/p>\n<\/div>\n<\/td>\n

\n
\n

19%<\/p>\n<\/div>\n<\/td>\n

\n
\n

Lei n\u00b0 14.527\/2022<\/p>\n<\/div>\n<\/td>\n

\n
\n

22\/03\/2023<\/p>\n<\/div>\n<\/td>\n<\/tr>\n

\n
\n

MINAS GERAIS<\/p>\n<\/div>\n<\/td>\n

\n
\n

18%<\/p>\n<\/div>\n<\/td>\n

\n
\n

19,50%<\/p>\n<\/div>\n<\/td>\n

\n
\n

Aguarda altera\u00e7\u00e3o legislativa<\/p>\n<\/div>\n<\/td>\n

<\/td>\n<\/tr>\n
\n
\n

MATO GROSSO<\/p>\n<\/div>\n<\/td>\n

\n
\n

17%<\/p>\n<\/div>\n<\/td>\n

\n
\n

17%<\/p>\n<\/div>\n<\/td>\n

\n
\n

Art. 95, inciso I, al\u00ednea “a”, do RICMS\/MT_ (sem altera\u00e7\u00e3o)<\/p>\n<\/div>\n<\/td>\n

<\/td>\n<\/tr>\n
\n
\n

MATO GROSSO DO SUL<\/p>\n<\/div>\n<\/td>\n

\n
\n

17%<\/p>\n<\/div>\n<\/td>\n

\n
\n

17%<\/p>\n<\/div>\n<\/td>\n

\n
\n

Art. 41, inciso III, al\u00ednea “a”, do RICMS\/MS_ (sem altera\u00e7\u00e3o)<\/p>\n<\/div>\n<\/td>\n

<\/td>\n<\/tr>\n
\n
\n

GOI\u00c1S<\/p>\n<\/div>\n<\/td>\n

\n
\n

17%<\/p>\n<\/div>\n<\/td>\n

\n
\n

17%<\/p>\n<\/div>\n<\/td>\n

\n
\n

Art. 20, inciso I, do RCTE\/GO_ (sem altera\u00e7\u00e3o)<\/p>\n<\/div>\n<\/td>\n

<\/td>\n<\/tr>\n
\n
\n

DISTRITO FEDERAL<\/p>\n<\/div>\n<\/td>\n

\n
\n

18%<\/p>\n<\/div>\n<\/td>\n

\n
\n

20%<\/p>\n<\/div>\n<\/td>\n

\n
\n

Lei n\u00b0 7.326\/2023<\/p>\n<\/div>\n<\/td>\n

\n
\n

01\/01\/2024<\/p>\n<\/div>\n<\/td>\n<\/tr>\n

\n
\n

MARANH\u00c3O<\/p>\n<\/div>\n<\/td>\n

\n
\n

20%<\/p>\n<\/div>\n<\/td>\n

\n
\n

22%<\/p>\n<\/div>\n<\/td>\n

\n
\n

Lei n\u00b0 12.120\/2023<\/p>\n<\/div>\n<\/td>\n

\n
\n

19\/02\/2024<\/p>\n<\/div>\n<\/td>\n<\/tr>\n

\n
\n

PIAU\u00cd<\/p>\n<\/div>\n<\/td>\n

\n
\n

18%<\/p>\n<\/div>\n<\/td>\n

\n
\n

21%<\/p>\n<\/div>\n<\/td>\n

\n
\n

Lei Complementar N\u00ba 269 de 08\/12\/2022<\/p>\n<\/div>\n<\/td>\n

\n
\n

08\/03\/2023<\/p>\n<\/div>\n<\/td>\n<\/tr>\n

\n
\n

CEAR\u00c1<\/p>\n<\/div>\n<\/td>\n

\n
\n

18%<\/p>\n<\/div>\n<\/td>\n

\n
\n

20%<\/p>\n<\/div>\n<\/td>\n

\n
\n

Lei n\u00b0 18.305\/2023<\/p>\n<\/div>\n<\/td>\n

\n
\n

01\/01\/2024<\/p>\n<\/div>\n<\/td>\n<\/tr>\n

\n
\n

RIO GRANDE DO NORTE<\/p>\n<\/div>\n<\/td>\n

\n
\n

18%<\/p>\n<\/div>\n<\/td>\n

\n
\n

20%<\/p>\n<\/div>\n<\/td>\n

\n
\n

Decreto n\u00b0 32.542\/2023<\/p>\n<\/div>\n<\/td>\n

\n
\n

01\/04\/2023<\/p>\n<\/div>\n<\/td>\n<\/tr>\n

\n
\n

PARA\u00cdBA<\/p>\n<\/div>\n<\/td>\n

\n
\n

18%<\/p>\n<\/div>\n<\/td>\n

\n
\n

20%<\/p>\n<\/div>\n<\/td>\n

\n
\n

Lei n\u00b0 12.788\/2023<\/p>\n<\/div>\n<\/td>\n

\n
\n

01\/01\/2024<\/p>\n<\/div>\n<\/td>\n<\/tr>\n

\n
\n

PERNAMBUCO<\/p>\n<\/div>\n<\/td>\n

\n
\n

18%<\/p>\n<\/div>\n<\/td>\n

\n
\n

20,50%<\/p>\n<\/div>\n<\/td>\n

\n
\n

Lei n\u00b0 18.305\/2023<\/p>\n<\/div>\n<\/td>\n

\n
\n

01\/01\/2024<\/p>\n<\/div>\n<\/td>\n<\/tr>\n

\n
\n

ALAGOAS<\/p>\n<\/div>\n<\/td>\n

\n
\n

17%<\/p>\n<\/div>\n<\/td>\n

\n
\n

19%<\/p>\n<\/div>\n<\/td>\n

\n
\n

Lei n\u00b0 8.779\/2022<\/p>\n<\/div>\n<\/td>\n

\n
\n

01\/04\/2023<\/p>\n<\/div>\n<\/td>\n<\/tr>\n

\n
\n

SERGIPE<\/p>\n<\/div>\n<\/td>\n

\n
\n

18%<\/p>\n<\/div>\n<\/td>\n

\n
\n

19%<\/p>\n<\/div>\n<\/td>\n

\n
\n

Lei n\u00b0 9.176\/2023<\/p>\n<\/div>\n<\/td>\n

\n
\n

01\/04\/2023<\/p>\n<\/div>\n<\/td>\n<\/tr>\n

\n
\n

ACRE<\/p>\n<\/div>\n<\/td>\n

\n
\n

17%<\/p>\n<\/div>\n<\/td>\n

\n
\n

19%<\/p>\n<\/div>\n<\/td>\n

\n
\n

Decreto n\u00ba 11.206\/2023<\/p>\n<\/div>\n<\/td>\n

\n
\n

01\/04\/2023<\/p>\n<\/div>\n<\/td>\n<\/tr>\n

\n
\n

RORAIMA<\/p>\n<\/div>\n<\/td>\n

\n
\n

17%<\/p>\n<\/div>\n<\/td>\n

\n
\n

20%<\/p>\n<\/div>\n<\/td>\n

\n
\n

Lei n\u00ba 1.767\/2022<\/p>\n<\/div>\n<\/td>\n

\n
\n

0\/03\/2023<\/p>\n<\/div>\n<\/td>\n<\/tr>\n

\n
\n

ROND\u00d4NIA<\/p>\n<\/div>\n<\/td>\n

\n
\n

17,50%<\/p>\n<\/div>\n<\/td>\n

\n
\n

19,50%<\/p>\n<\/div>\n<\/td>\n

\n
\n

Lei n\u00b0 5.634\/2023<\/p>\n<\/div>\n<\/td>\n

\n
\n

12\/01\/2024<\/p>\n<\/div>\n<\/td>\n<\/tr>\n

\n
\n

PAR\u00c1<\/p>\n<\/div>\n<\/td>\n

\n
\n

17%<\/p>\n<\/div>\n<\/td>\n

\n
\n

19%<\/p>\n<\/div>\n<\/td>\n

\n
\n

Decreto n\u00ba 2.931\/2023<\/p>\n<\/div>\n<\/td>\n

\n
\n

16\/03\/2023<\/p>\n<\/div>\n<\/td>\n<\/tr>\n

\n
\n

AMAP\u00c1<\/p>\n<\/div>\n<\/td>\n

\n
\n

18%<\/p>\n<\/div>\n<\/td>\n

\n
\n

18%<\/p>\n<\/div>\n<\/td>\n

\n
\n

artigo 25, inciso III, al\u00ednea “i”, do Anexo I do RICMS\/AP_ (sem altera\u00e7\u00e3o)<\/p>\n<\/div>\n<\/td>\n

<\/td>\n<\/tr>\n
\n
\n

ESP\u00cdRITO SANTO<\/p>\n<\/div>\n<\/td>\n

\n
\n

17%<\/p>\n<\/div>\n<\/td>\n

\n
\n

19,50%<\/p>\n<\/div>\n<\/td>\n

\n
\n

Aguarda altera\u00e7\u00e3o legislativa<\/p>\n<\/div>\n<\/td>\n

<\/td>\n<\/tr>\n
\n
\n

RIO DE JANEIRO<\/p>\n<\/div>\n<\/td>\n

\n
\n

18%<\/p>\n<\/div>\n<\/td>\n

\n
\n

19,50%<\/p>\n<\/div>\n<\/td>\n

\n
\n

Aguarda altera\u00e7\u00e3o legislativa<\/p>\n<\/div>\n<\/td>\n

<\/td>\n<\/tr>\n
\n
\n

S\u00c3O PAULO<\/p>\n<\/div>\n<\/td>\n

\n
\n

18%<\/p>\n<\/div>\n<\/td>\n

\n
\n

19,50%<\/p>\n<\/div>\n<\/td>\n

\n
\n

Aguarda altera\u00e7\u00e3o legislativa<\/p>\n<\/div>\n<\/td>\n

<\/td>\n<\/tr>\n
\n
\n

PARAN\u00c1<\/p>\n<\/div>\n<\/td>\n

\n
\n

19%<\/p>\n<\/div>\n<\/td>\n

\n
\n

19,50%<\/p>\n<\/div>\n<\/td>\n

\n
\n

Aguarda altera\u00e7\u00e3o legislativa_<\/p>\n<\/div>\n<\/td>\n

<\/td>\n<\/tr>\n
\n
\n

SANTA CATARINA<\/p>\n<\/div>\n<\/td>\n

\n
\n

17%<\/p>\n<\/div>\n<\/td>\n

\n
\n

17%<\/p>\n<\/div>\n<\/td>\n

\n
\n

Art. 26, inciso I, do RICMS\/SC_ (sem altera\u00e7\u00e3o)<\/p>\n<\/div>\n<\/td>\n

<\/td>\n<\/tr>\n
\n
\n

RIO GRANDE DO SUL<\/p>\n<\/div>\n<\/td>\n

\n
\n

17%<\/p>\n<\/div>\n<\/td>\n

\n
\n

19,50%<\/p>\n<\/div>\n<\/td>\n

\n
\n

Aguarda altera\u00e7\u00e3o legislativa<\/p>\n<\/div>\n<\/td>\n

<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"

Diversos Estaduais promoveram o aumento de al\u00edquotas do ICMS para 2024. Seis Estados das Regi\u00f5es Sul e Sudeste divulgaram comunicado informando aumentar\u00e3o as al\u00edquotas modais de ICMS, com o objetivo de\u00a0\u201crecompor a tributa\u00e7\u00e3o estadual no curto prazo e neutralizar as perdas potenciais com a futura distribui\u00e7\u00e3o do produto arrecadado com o IBS\u00a0(o Imposto sobre Bens […]<\/p>","protected":false},"author":2,"featured_media":12856,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"categories":[67],"tags":[],"class_list":["post-12855","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-direito-tributario"],"_links":{"self":[{"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/posts\/12855","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/comments?post=12855"}],"version-history":[{"count":0,"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/posts\/12855\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/media\/12856"}],"wp:attachment":[{"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/media?parent=12855"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/categories?post=12855"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/tags?post=12855"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}