São Paulo City Hall raises ISS for sole-professional companies in 2022 and lowers it for some other sectors

On November 27, 2021, the Law No. 17,719 was published changing, among other provisions, the ISS calculation for sole-professional companies.

In effect, partnerships of lawyers, auditors, accountants, engineers, physicians, psychologists, and other professionals are going to pay more municipal tax in 2022.

Uniprofessional companies are those whose professionals (partners, employees or not) are qualified to exercise the same activity and provide services personally, on behalf of the company, assuming personal responsibility for the services.

The Changes

The current ISS determination, which will be in effect until February 15, 2022, considers the calculation base per partner and/or qualified professional of BRL 1,995.26 per quarter.

As of February 2022, the company will be classified in ranges according to its monthly gross revenue.

Check out the new value ranges to determine the ISS:

Value	Total of professionals
BRL 1.995,26	Up to 5 qualified professionals
BRL 5,000	From 6 to 10 qualified professionals
BRL 10,000	From 11 to 20 qualified professionals
BRL 20,000	From 21 to 30 qualified professionals
BRL 30,000	From 31 to 50 qualified professionals
BRL 40,000	From 51 to 100 qualified professionals
BRL 60,000	Over 100 qualified professionals

The tax amount will be determined by applying the corresponding tax rate to the tax base above.

The determination of the tax due will result from the progressive sum of the products between the gross revenue ranges obtained and the rate levied on the service provided.

On the other hand, the law in question reduces the ISS rates from 5% to 2% to the following services, effective as of January 1, 2022:

• 10.05 - intermediation, via digital platform, of rentals, passenger transportation or deliveries, as well as the purchase and sale of goods and other tangible movable property (marketplace);

• 17.11 – real estate management performed through a digital platform;

• 17.07 - franchising;

• 10.04 - agency, brokerage or intermediation of franchise contracts;

• 23.01 visual programming, visual communication and similar; and

• 13.01, 13.02 and 13.03 - phonography or sound recording, photography and cinematography, reprography, microfilming and digitalization.

Specialized support

DPC offers support for calculation and fulfillment of tax and accounting obligations for sole-professional companies. Count with this support: dpc@dpc.com.br.