Brezilya Tüketim Vergisi Reformunu (EC 132/2023) simüle edin: PIS, COFINS, ICMS ve ISS'in kaldırılarak yerine tam mahsuplaşmalı Çift KDV (Federal CBS %8,8 + Eyalet/Belediye IBS %17,7) geçişini ve sektör bazlı vergi yükü değişimini hesaplayın.
Net sales transaction base.
Percentage of inputs generating 100% recoverable VAT credit.
Combined historical cumulative burden of PIS, COFINS, ICMS, and ISS.
\text{IVA Dual Líquido} = (\text{Venda} \times \text{Alíq. Efetiva}) - (\text{Insumos} \times \text{Alíq. Efetiva})Constitutional Amendment 132/2023 consolidates five consumption taxes (federal PIS, COFINS, IPI; state ICMS; municipal ISS) into a Dual VAT: Federal CBS and Subnational IBS. Broad non-cumulativity ensures every tax paid on business inputs yields an immediate credit against sales taxes, terminating cascading taxation.
All calculations, amortizations, and scenario projections displayed on this page are strictly for informational and educational purposes. Nothing herein constitutes investment, financial, tax, underwriting, or legal advice. Actual interest rates, closing costs, lender fees, and statutory criteria may vary. Calconova explicitly disclaims all liability for any financial decisions or actions taken based upon these calculations. Users are strongly advised to consult a certified financial planner, CPA, or licensed lending officer prior to executing financial commitments.
Brezilya CLT tam işten ayrılma hesabı: son maaş bakiyesi, orantılı ihbar tazminatı, 13. maaş, 1/3 anayasal tatil ikramiyesi ve FGTS %40 veya %20 tazminat cezası dökümü.
2026 resmi kademeli INSS primleri, R$ 564,80 basitleştirilmiş indirimli IRRF gelir vergisi, bakmakla yükümlü kişi indirimi ve net maaşı hesaplayın.
CLT yıllık izin net ücreti: 1/3 anayasal ek, 10 günlük izni nakde çevirme (abono pecuniário - vergisiz), 13. maaş avansı ve INSS/IRRF kesintileri dökümü.