Alíquota ICMS – Diesel

Segue tabela atualizada das alíquotas de ICMS sobre o consumo de diesel:

UF	ALÍQUOTA 2022	BASE LEGAL
AC	25%	Art. 17, III, f, do RICMS/AC
AL	17%	Art. 73 inc I “b” do RICMS/AL
AM	18%	Art. 12, I, c, do RICMS/AM
AP	25%	Art. 25, III, f, do RICMS/AP
BA	18%	Art. 268 inc XXIII, do RICMS/BA
CE	25%	Art. 55, I, a do RICMS/CE
DF	12%	Art. 46, II, d, 2 do RICMS/DF
ES	12%	Art. 71 inc II “k” do RICMS/ES
GO	18%	Art 20 inc VI do RICMS/GO
MA	16,50%	Art. 23, inciso II-A, da Lei nº 7.799/2002
MG	14%* – 15%	Art 42 inc I “h” do RICMS/MG – Redução de alíquota até 31/03/2022 para 14% – Decreto nº 48.358/22
MS	12%	Lei nº 5205/2018 Lei 4688/2015
MT	16%	Art. 95, II-A do RICMS/MT
PA	17%	Art. 20, VII do RICMS/PA
PB	18%	Art. 13, IV do RICMS/PB
PE	18%	Art. 25 inc I “i” do RICMS/PE – Lei 15599/2015
PI	17%	Art. 23, I, B da Lei 4257/89
PR	12%	Art 17 inc II “f” do RICMS/PR
RJ	12%	Livro I, Art 14 inc XIII do RICMS/RJ
RN	18%	Art 104 inc I do RICMS/RN
RO	25%	Art. 12, I, c, 11 do RICMS/RO
RR	17%	Art. 46, I, d do RICMS/RR
RS	12%	Art. 27, V do RICMS/RS
SC	12%	Art 26 inc III “g” do RICMS/SC
SE	18%	Art. 40, I do RICMS/SE
SP	13,30%	Art. 54 inc VI do RICMS/SP
TO	18%	Art. 27, II do RICMS/TO

Fonte: Paulicon