Brazil: Taxation of data processing services in Rio - KPMG Global
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Brazil: Taxation of streaming, advertising, data processing services in Rio

Brazil: Taxation of data processing services in Rio

A law published by the municipality of Rio de Janeiro amends the city’s tax provisions and expands the types of activities or services that are subject to a municipal tax (imposto sobre serviços—ISS).


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Activities added to the list of services subject to ISS in Rio de Janeiro include: 

  • “Streaming” of audio, video, images, and text via the internet—subject to ISS at a rate of 2%
  • Advertising (including text, images, drawings and other marketing and merchandise contents in any media, except books, newspapers, journals and through broadcasting services and free-of-charge reception of images and sounds)—subject to ISS at rate of 3% 
  • Processing, storage, or hosting of data, texts, images, videos, electronic pages, applications and information systems—subject to ISS at a rate of 5% 
  • Computer programs including electronic games—subject to ISS at a rate of 5%

These measures are to be effective in January 2018, following a 90-day period after the publication of the law.


Read a November 2017 report (English) and (Portuguese) prepared by the KPMG member firm in Brazil

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