Conselho Nacional de Política Fazendária anuncia nova alíquota de ICMS único para gasolina e álcool.

Conselho Nacional da Política Fazendária (CONFAZ) announces new ICMS rates for gasoline and anhydrous alcohol

On Wednesday, May 5th, the National Council of Fiscal Policy (CONFAZ) announced a new unified ICMS rate for gasoline and anhydrous alcohol. Starting on June 1st, the ICMS rate will be R$ 1.22 per liter, instead of the previously announced R$ 1.45. The change aims to prevent losses in revenue and is expected to increase the average price per liter by R$ 0.26.

The president of the National Committee of Finance Secretaries of States and the Federal District (Consefaz), Carlos Eduardo Xavier, explained that the new rate was set based on the average modal rates nationwide. Xavier also recalled that gasoline is still considered essential, which justifies the reduction compared to the previously suggested rate.

Change to unified ICMS rate was planned for over a year

The change in ICMS for gasoline and anhydrous alcohol is not necessarily new, as it was planned in Complementary Law 192, signed in March 2022 by the then-President Jair Bolsonaro (PL). The same law reduced the PIS/Pasep and Cofins rates throughout 2022. At the time, Congress justified the law’s approval by stating that it would contribute to reducing fuel prices, which is unlikely to happen now.

In practice, the new unified ICMS rate for gasoline and anhydrous alcohol is expected to lead to price increases in gasoline nationwide. The average rate was R$ 0.96 and only Piauí charged more than R$ 1.22, with a value of R$ 1.23. The state that will feel the biggest impact will be Goiás, where Brazilians currently pay R$ 0.84 of ICMS per liter of gasoline.

The new tax will be valid for gasoline type A (without ethanol), gasoline type C (with ethanol addition), and anhydrous fuel ethanol (EAC, used in the mixture with gasoline type A). It will not affect hydrated ethanol, which is what we put directly in the car.

Diesel and biodiesel will also have a unified ICMS rate but of R$ 0.94 per liter, while LPG (cooking gas) will pay R$ 1.28 per liter. The new tax for these last three cases was postponed from April 1st to May 1st.

Check out the complete list above with new ICMS values as of June 1st:

State Current ICMS value ICMS value from June Difference in price per liter
Acre (AC) R$ 0.95 R$ 1.22 + R$ 0.27
Alagoas (AL) R$ 1.07 R$ 1.22 + R$ 0.15
Amapá (AP) R$ 0.85 R$ 1.22 + R$ 0.37
Amazonas (AM) R$ 1.09 R$ 1.22 + R$ 0.13
Bahia (BA) R$ 0.91 R$ 1.22 + R$ 0.31
Ceará (CE) R$ 1.14 R$ 1.22 + R$ 0.08
Distrito Federal (DF) R$ 1.02 R$ 1.22 + R$ 0.20
Espírito Santo (ES) R$ 0.90 R$ 1.22 + R$ 0.32
Goiás (GO) R$ 0.84 R$ 1.22 + R$ 0.38
Maranhão (MA) R$ 0.87 R$ 1.22 + R$ 0.35
Mato Grosso (MT) R$ 0.93 R$ 1.22 + R$ 0.29
Mato Grosso do Sul (MS) R$ 0.87 R$ 1.22 + R$ 0.35
Minas Gerais (MG) R$ 0.92 R$ 1.22 + R$ 0.30
Pará (PA) R$ 0.89 R$ 1.22 + R$ 0.33
Paraíba (PB) R$ 0.90 R$ 1.22 + R$ 0.32
Paraná (PR) R$ 1.01 R$ 1.22 + R$ 0.21
Pernambuco (PE) R$ 0.93 R$ 1.22 + R$ 0.29
Piauí (PI) R$ 1.23 R$ 1.22 – R$ 0.01
Rio de Janeiro