TABELA DE EQUIVALÊNCIA - REDUÇÃO DA BASE DE CÁLCULO DO ICMS
| PARA | DE | |||||||||
| 7,00% | 12,00% | 17,00% | 18,00% | 19,00% | 19,50% | 20,00% | 20,50% | 21,00% | 22,00% | |
| 4,00% | 57,14% | 33,33% | 23,53% | 22,22% | 21,05% | 20,51% | 20,00% | 19,51% | 19,05% | 18,18% |
| 4,10% | 58,57% | 34,17% | 24,12% | 22,78% | 21,58% | 21,03% | 20,50% | 20,00% | 19,52% | 18,64% |
| 5,00% | 71,43% | 41,67% | 29,41% | 27,78% | 26,32% | 25,64% | 25,00% | 24,39% | 23,81% | 22,73% |
| 5,10% | 72,86% | 42,50% | 30,00% | 28,33% | 26,84% | 26,15% | 25,50% | 24,88% | 24,29% | 23,18% |
| 5,14% | 73,43% | 42,83% | 30,24% | 28,56% | 27,05% | 26,36% | 25,70% | 25,07% | 24,48% | 23,36% |
| 5,60% | 80,00% | 46,67% | 32,94% | 31,11% | 29,47% | 28,72% | 28,00% | 27,32% | 26,67% | 25,45% |
| 6,42% | 91,71% | 53,50% | 37,76% | 35,67% | 33,79% | 32,92% | 32,10% | 31,32% | 30,57% | 29,18% |
| 7,00% | 58,33% | 41,18% | 38,89% | 36,84% | 35,90% | 35,00% | 34,15% | 33,33% | 31,82% | |
| 8,75% | 72,92% | 51,47% | 48,61% | 46,05% | 44,87% | 43,75% | 42,68% | 41,67% | 39,77% | |
| 8,80% | 73,33% | 51,77% | 48,89% | 46,32% | 45,13% | 44,00% | 42,93% | 41,90% | 40,00% | |
| 10,00% | 83,33% | 58,82% | 55,56% | 52,63% | 51,28% | 50,00% | 48,78% | 47,62% | 45,45% | |
| 11,00% | 91,67% | 64,71% | 61,11% | 57,89% | 56,41% | 55,00% | 53,66% | 52,38% | 50,00% | |
| 12,00% | 70,59% | 66,67% | 63,16% | 61,54% | 60,00% | 58,54% | 57,14% | 54,55% | ||
| 12,60% | 74,12% | 70,00% | 66,32% | 64,62% | 63,00% | 61,46% | 60,00% | 57,27% | ||
Memória de cálculo
Para identificar a carga reduzida, será aplicado o seguinte cálculo (Regra de três simples)
Exemplo:
Para que uma alíquota de 18% reduza para 7%, deverá:
Carga reduzida: 7 / 18 = 0,3888
Carga reduzida em %: 0,3888 * 100% = 38,89%