Tax on Services

Find out what taxes you are liable for as a self-employed resident in Brazil...

A tax on services (imposto sobre serviço) must be paid by the self-employed. This tax is paid to the local authority (Prefeitura) of residence, or in some cases (in the field of construction) to the local authority where the construction work took place.

ISS is imposted at rates between two percent and five percent of the quoted and agreed price of a provided service.

Some liberal professionals, such as psychologists, lawyers, doctors and dentists have an annual fixed ISS payment.

To pay ISS in São Paulo a person must either pay at the Prefeitura responsible for collecting the tax (Secretaria Municipal de Finanças da Prefeitura de São Paulo) or online.

To pay ISS in person:

  • Secretaria Municipal de Finanças da Prefeitura de São Paulo, Praça de Atendimento (service area)
    : Vale do Anhangabaú 206 (next to the Galeria Prestes Maia)
    Tel: 156 (free ISS information number; 24 hours a day)
    Open: Monday to Friday 08:00-18:00

To pay ISS online:

  • To pay online Click here and enter the CCM number (Cadastro de Contribuintes Mobiliários)
  • For further information on the ISS: Click here (in Portuguese)
Prepared by, Antonio Amendola, partner, Felsberg e Associados At: Av. Paulista 1294, 2nd floor, Cerqueira Cesar, 01310-915 e-mail