We list the incidence and how each tax on the freight service works. State and municipal tax rates vary according to each state’s incentive. Taxes impact a large portion of the cost of transportation services, so in some cases contracting companies may benefit from the amounts paid for contracting these services. Something to be quite relevant to be analyzed by companies that choose their own fleet, because outsourcing is very interesting, dealing with management and tax burden.

IRPJ – Corporate Income Tax
Federal tax whose basis of calculation is the actual, presumed or arbitrated profit, according to the calculation period. It is worth remembering that singers of the National Simple have a simplified form of collection of this tribute (as well as all others). In general, the basis of calculation integrates all capital gains and income.

CSLL – Social Contribution on Net Income
A tax very similar to the IRPJ with respect to the calculation and payment, which vary according to the tax regime, ie, whether it is actual, presumed, arbitrated or Simple National profit. The payment period is exactly the same as that of the IRPJ – and its inspection, as it is a federal tax, is also the responsibility of the IRS.

PIS / PASEP – Contribution to Public Server Heritage Integration and Training Programs
Another federal tax and therefore also overseen by the IRS. The payment deadline, however, is different from those previously stated: it is held until the last business day of the fortnight of the following month. Its calculation is made monthly, on the monthly turnover of private, public companies, mixed capital companies (whose capital is divided between private and public) and the payroll of non-profit entities. The rate of this contribution ranges from 0.65% to 1.65%.

COFINS – Contribution to Social Security Financing
This is another important union tax that focuses directly on corporate revenues. Like PIS / PASEP, it has monthly calculation, but in this case the rates vary between 3% and 7,6%. The deadline for Cofins payment is until the last business day of the fortnight of the following month.

INSS – Social Security
The INSS rate varies between 25.8% and 28.8% and depends on the company’s activity. It is calculated on top of the payroll, so all companies with payroll must pay the INSS (Social Security Contribution).

ICMS – Tax on Operations Concerning the Movement of Goods and Interstate and Intercity Transportation Services

ICMS is a state tax and is levied on a number of chargeable events, such as movement of goods, interstate and intercity transportation services, communications services, entry of imported goods, supply of goods with the provision of services, and, finally, in the case of food and drink by any establishment.

As this is a special tax, each member of the federation is competent to institute its rates. In interstate operations, we must use the interstate rate, defined in a consortium between states.

ISS – Services Tax
Finally, we have the ISS, a municipal tax. It acts on all service providers, businesses and freelancers. As in the case of ICMS, their rates vary according to the legislation of each federative entity (in this case, the municipalities) and its calculation basis is the price of the service.

We hope that content will contribute to your business planning while outsourcing a fleet or not. So many other factors should be taken into account and read other articles about the advantages of outsourcing on our blog.