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Brazil: Streaming, advertising services subject to São Paulo municipal tax

São Paulo (Brazil) municipal tax

Streaming and advertising services (among others) have been added to the list of services subject to a municipal tax in the city of São Paulo.


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Imposto sobre serviços—ISS

The municipal government of São Paulo published Law 16,757/2017 (15 November 2017) to add streaming and advertising services—and certain other services—to the list of services subject to the municipal tax (imposto sobre serviços—ISS) imposed at a rate of 2.9%.

For these purposes, the new measures provide that the following services are subject to ISS: 

  • “Streaming” or the provision of audio, video, image, and text content via the internet 
  • “Advertising” or inserts of texts, images, drawings, and other marketing and merchandise content in any media (except books, newspapers, journals, broadcasting services, and free-of-charge reception of images and sounds) 
  • Processing, storage or hosting of data, texts, images, videos, electronic pages, applications and information systems
  • Development of computer programs, including electronic games, without regard to the device on which the program runs (thus including tablets and smartphones)


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

KPMG observation

The municipality of Rio de Janeiro also in November 2017 amended its tax provisions and expanded the types of activities or services that are subject to ISS to include streaming and advertising services. Read TaxNewsFlash-Americas

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