Tax & Compliance
Brazilian municipal services tax (Imposto Sobre Serviços), 2%–5% depending on city.
ISSQN is the Brazilian municipal services tax (Federal Complementary Law 116/2003) charged at 2%–5% depending on the city. Mileage reimbursement billed to a client typically enters the ISS base when bundled into the service price; billed separately and clearly labeled as expense reimbursement, it usually falls outside.