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States: Mato Grosso

ICMS in Mato Grosso: deadlines, rules and calendar

Mato Grosso charges a general internal rate of 17%, and normal-regime ICMS is due normal assessment regime with monthly payment: by day 6 of the following month (Portaria 137/2021-SEFAZ, article 5). Each obligation comes with its rule and text.

The legal position is the client's. DFSpro configures and proves it in SAP.

Talk about ICMS in Mato Grosso See the obligations
Versão em português
In short

Three numbers to get started

Next calculated due date: 30/11/2026. Watch for earlier payment and for extensions.

17%

General internal rate in Mato Grosso.

Normal assessment regime with monthly payment: by day 6 of the following month

Normal-regime ICMS, Portaria 137/2021-SEFAZ, article 5.

9 acts

Acts of the state in the official source, the most recent dated 12/02/2026.

Index

Start with what matters to your role

01Tax and tax law

Deadline, rule and text for each obligation.

Go to section

02IT and SAP

What to set up and the proof.

Go to section

03Accounting

Calculated due dates for the coming months.

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04Audit

Acts cited, in date order.

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Direct links
Direct links:Before you set upAll states
Obligations

ICMS in Mato Grosso: six obligations

ICMS, EFD, GIA, DeSTDA, DIFAL and ST.

ObligationDeadlineRuleNon-business day
ICMS (payment)Normal assessment regime with monthly payment: by day 6 of the following monthPortaria 137/2021-SEFAZ, article 5Moves to the next business day
EFD ICMS/IPIEFD ICMS/IPI: transmitted by day 20Portaria SEFAZ/MT 166/2008, article 12See the act
GIA or equivalentSee the act citedDecreto 276/2023, article 1, I, aSee the act
DeSTDADay 28 of the following monthSEFAZ/MT, DeSTDAMoves to the next business day
DIFALDIFAL from a sender in another state registered in MT, goods not subject to ST, final consumer who is not a taxpayerPortaria 137/2021-SEFAZ, article 5Moves to the next business day
ICMS-STTax substitute registered in MT: by thePortaria 137/2021-SEFAZ, article 5Moves to the next business day

Each obligation in detail

ICMS (payment)

Deadline
Normal assessment regime with monthly payment: by day 6 of the following month.
Who must comply
Normal-regime taxpayers.
Rule
Portaria 137/2021-SEFAZ, article 5 (as worded by Portaria 134/2022), article 5, main provision.
Non-business day
Moves to the next business day.
Deadline detail
Normal assessment regime with monthly payment: by day 6 of the following month; main activity under a CNAE (activity code) for wholesale or retail trade (and the CNAEs of Portaria 037/2020): by day 20. Other activities have their own deadlines.
Text of the act“(...) ressalvado o disposto nos incisos seguintes: até o dia 6 (seis) do mês subsequente ao (...)” And also: “o pagamento deverá ser efetuado no primeiro dia útil seguinte ao do vencimento”

Before you set up: The reading of Portaria 137/2021-SEFAZ, article 5 covers only part of the ICMS (payment) rule. Confirm the version of the text in force. See the status of the act.

Open the official act

EFD ICMS/IPI

Deadline
EFD ICMS/IPI: transmitted by day 20.
Who must comply
Taxpayers required to file the EFD.
Rule
Portaria SEFAZ/MT 166/2008, article 12 (as worded by Portaria 210/2015, in effect since 01/01/2016).
Deadline detail
EFD ICMS/IPI: transmitted by day 20 of the month after the reporting period, even if there were no transactions.
Text of the act“será transmitido até o dia 20 (vinte) do mês subsequente ao do período informado, ainda que não tenham sido realizadas operações” And also: “a declaração deve ser transmitida ao Fisco Estadual até o dia 20 do mês subsequente ao da apuração”

Before you set up: Portaria SEFAZ/MT 166/2008, article 12 sets EFD ICMS/IPI: transmitted by day 20, without saying what happens on a non-business day. Confirm with the Mato Grosso tax authority.

Open the official act

GIA or equivalent

Deadline
See the act cited.
Who must comply
Varies by regime and substitute.
Rule
Decreto 276/2023, article 1, I, a (repeals articles 441 to 447 of the RICMS/MT).
Deadline detail
“441 (revogado) (Revogado pelo Decreto n° 276/2023 )” and “CAPÍTULO VI - DAS INFORMAÇÕES ECONÔMICO-FISCAIS Seção Única Da Guia de Informação e Apuração do ICMS”. Elements the text does not prove (the GIA-ST and the exemptions for EFD and DeSTDA (the text proves only the repeal of the articles.
Text of the act“Art. 441 (revogado) (Revogado pelo Decreto n° 276/2023 ) Art. 442 (revogado) (Revogado pelo Decreto n° 276/2023 )” And also: “revogados os dispositivos adiantes assinalados: a) o artigo 441; b) o artigo 442; c) o artigo 443”

Before you set up: Decreto 276/2023, article 1, I, a sets see the act cited, without saying what happens on a non-business day. Confirm with the Mato Grosso tax authority.

Open the official act

DeSTDA

Deadline
Day 28 of the following month.
Who must comply
Simples Nacional taxpayers, except MEI.
Rule
Official SEFAZ/MT page on the DeSTDA (cites Ajuste SINIEF 12/2015 and RICMS/MT, Annex IX, article 2-A), Annex IX, article 2-A of the RICMS/MT.
Non-business day
Moves to the next business day.
Text of the act“Caso o dia 28 não seja um dia útil, o prazo se estende até o primeiro dia útil seguinte” And also: “é uma obrigação acessória mensal destinada aos contribuintes do Simples Nacional”

Open the official act

DIFAL

Deadline
DIFAL from a sender in another state registered in MT, goods not subject to ST, final consumer who is not a taxpayer.
Who must comply
Taxpayers in interstate operations.
Rule
Portaria 137/2021-SEFAZ, article 5; article 1, XVI, b, article 5, main provision (article 1, XVI, b).
Non-business day
Moves to the next business day.
Deadline detail
DIFAL from a sender in another state registered in MT, goods not subject to ST, final consumer who is not a taxpayer: by day 15 of the month after the document is issued (Convênio ICMS 236/2021). DIFAL of obligated taxpayers (article 1, XVII): as for ST or within the taxpayer's ICMS deadlines; Simples Nacional: before the goods leave.
Text of the act“até o 15° (décimo quinto) dia do mês subsequente ao da data de emissão do documento fiscal que acobertar a saída do bem” And also: “o pagamento deverá ser efetuado no primeiro dia útil seguinte ao do vencimento”

Before you set up: The reading of Portaria 137/2021-SEFAZ, article 5 covers only part of the DIFAL rule. Confirm the version of the text in force. See the status of the act.

Open the official act

ICMS-ST

Deadline
Tax substitute registered in MT: by the.
Who must comply
Tax substitutes.
Rule
Portaria 137/2021-SEFAZ, article 5, article 5, main provision (article 1, XIV, a).
Non-business day
Moves to the next business day.
Deadline detail
without accreditation: before the goods leave. Fuels and vehicles have their own deadlines.
Text of the act“(...) até o dia 9 (nove) do mês (...)” And also: “o pagamento deverá ser efetuado no primeiro dia útil seguinte ao do vencimento”

Before you set up: The reading of Portaria 137/2021-SEFAZ, article 5 covers only part of the ICMS-ST rule. Confirm the version of the text in force. See the status of the act.

Open the official act

Rate and SAP

Rate and poverty fund

Lei 7.098/1998, article 14, I, a (transactions within the territory of the state); RICMS/MT article 49, I, a: 17%.

Text of the act: “As alíquotas do imposto são: I - 17% (dezessete por cento), ressalvadas as hipóteses expressamente previstas nos incisos seguintes”

Open the source

Poverty fund (2%): Lei 7.098/1998, article 14, § 9 (as worded by LC 708/2021, in effect since 01/01/2022), for the items and points the paragraph lists.

Text of the act: “deverá ser acrescido o adicional destinado ao Fundo Estadual de Combate e Erradicação da Pobreza, no percentual de 2% (dois por cento)”

Open the source

In SAP, rate and deadline become parameters. Keep the rule, the article and the review date. Record the review and the owner in the master data. Watch the status of the act.

Calendar

Next due dates, calculated

Dates calculated by rule, without local holidays. They are not an official deadline. Watch for extensions provided in the act.

Move to the next business day: ICMS, DeSTDA, DIFAL and ST.

The text of the act applies: EFD and GIA.

Rule for each date

  • DeSTDA: Day 28 of the following month.
ObligationPeriodCalculated due date
DeSTDAOctober 202630/11/2026
DeSTDANovember 202628/12/2026

All 27 states and the federal obligations are in the tax calendar.

Benefits and incentives

Regimes and programs the rule provides for

Only what the act says.

Presumed credit on intermunicipal passenger transport

The act grants a presumed credit of 70.588% of the ICMS due on intermunicipal land transport of passengers, parcels and mail within the state; it is optional.

Rule: Lei 7.098/1998, article 30-A.

Text of the act: “fica concedido crédito presumido de 70,588% (setenta inteiros e quinhentos e oitenta e oito milésimos por cento) do valor do ICMS devido na prestação efetuada”

Open the source

Exemption on goods sent to exhibitions and fairs

The annex exempts goods sent out to an exhibition or fair if they return to the origin within 60 days.

Rule: RICMS/MT, Anexo VII, article 1 (Convênio ICMS 151/94).

Text of the act: “desde que a mercadoria retorne ao estabelecimento de origem no prazo de 60 (sessenta) dias, contado da data da saída”

Open the source

Own obligations and guidance

Other obligations, guidance and contact

Tax authority guidance helps with reading, but it is not a rule.

EFD ICMS/IPI (monthly transmission)

Deadline: See the act.

Rule: Portaria 166/2008-SEFAZ, article 12 (as worded by Portaria 210/2015).

Text of the act: “será transmitido até o dia 20 (vinte) do mês subsequente ao do período informado, ainda que não tenham sido realizadas operações ou prestações”

Open the source

DeSTDA: filing application

SEFAZ says the DeSTDA is filled in only in the SEDIF-SN application and filed by day 28 of the following month.

Text: “O preenchimento deve ser feito exclusivamente pelo aplicativo SEDIF-SN”

Open the source

EFD: one filing per establishment

The SEFAZ page says each establishment keeps its own EFD ICMS/IPI.

Text: “O contribuinte deve gerar e manter uma EFD-ICMS/IPI para cada estabelecimento”

Open the source

Where to ask the tax authority

Channel: Guidance on Tax Services or Procedures (SEFAZ/MT, Cuiabá).

Phone: (65) 3617-2900.

Open the source

Acts cited

Rules that support these obligations

Acts in date order, with summary and text.

Acts from 1998 to 2014

ActDateWhat it saysStatusSource
Lei 7.098/199830/12/1998

ICMS law of MT: taxable event, rates, surcharge for the poverty fund.

Text of the act: “(...) e sobre Prestações de Serviços de Transporte Interestadual (...)”

Changed by a later actOpen the act
Portaria 166/2008-SEFAZ09/09/2008

Regulates the Digital Tax Bookkeeping (EFD) in MT and sets the filing deadline.

Text of the act: “Regulamenta a Escrituração Fiscal Digital (EFD) e dá outras providências”

Changed by a later actOpen the act
Portaria 178/2009-SEFAZ01/10/2009

Changes Portaria 166/2008 on the EFD.

Text of the act: “Altera a Portaria n° 166/2008-SEFAZ, de 09/09/2008 (DOE de 11/09/2008), que regulamenta a Escrituração Fiscal Digital (EFD) e dá outras providências”

Changed by a later actOpen the act
Portaria 84/2011-SEFAZ16/03/2011

Changes Portaria 166/2008 on the EFD.

Text of the act: “Altera a Portaria n° 166/2008-SEFAZ, de 09/09/2008 (DOE de 11/09/2008), que regulamenta a Escrituração Fiscal Digital (EFD) e dá outras providências”

-Open the act
Decreto 2.212/2014 (RICMS/MT), Cap. III-A, arts. 245 a 28020/03/2014

ICMS Regulation of MT; the chapter covers the EFD.

Text of the act: “Fica instituída, no Estado de Mato Grosso, a Escrituração Fiscal Digital”

-Open the act

Acts from 2021 to 2026

ActDateWhat it saysStatusSource
Portaria 137/2021-SEFAZ16/07/2021

Gathers the payment deadlines for ICMS and for contributions to state funds.

Text of the act: “Consolida normas que dispõem sobre prazos de recolhimento do ICMS, bem como de contribuições a fundos estaduais”

Changed by a later actOpen the act
Decreto 276/202309/05/2023

Changes the RICMS/MT and repeals articles 441 to 447 (GIA chapter), among others.

Text of the act: “revogados os dispositivos adiantes assinalados: a) o artigo 441; b) o artigo 442; c) o artigo 443”

-Open the act
Portaria 236/2023-SEFAZ21/11/2023

Changes Portaria 166/2008 on the EFD (published on 30/11/2023).

Text of the act: “Altera a Portaria n ° 166/2008 -SEFAZ, de 09/09/2008 (DOE de 11/09/2008), que regulamenta a Escrituração Fiscal Digital (EFD) e dá outras providências”

-Open the act
Portaria 21/2026-SEFAZ12/02/2026

Changes Portaria 137/2021 on ICMS payment deadlines.

Text of the act: “que consolida normas que dispõem sobre prazos de recolhimento do ICMS, bem como de contribuições a fundos estaduais”

In force in the consolidated textOpen the act
Before you set up

What to confirm before you configure

Points to watch

  • ICMS (payment): The reading of Portaria 137/2021-SEFAZ, article 5 covers only part of the ICMS (payment) rule. Confirm the version of the text in force. See the status of the act.
  • EFD ICMS/IPI: Portaria SEFAZ/MT 166/2008, article 12 sets EFD ICMS/IPI: transmitted by day 20, without saying what happens on a non-business day. Confirm with the Mato Grosso tax authority.
  • GIA or equivalent: Decreto 276/2023, article 1, I, a sets see the act cited, without saying what happens on a non-business day. Confirm with the Mato Grosso tax authority.
  • DIFAL: The reading of Portaria 137/2021-SEFAZ, article 5 covers only part of the DIFAL rule. Confirm the version of the text in force. See the status of the act.
  • ICMS-ST: The reading of Portaria 137/2021-SEFAZ, article 5 covers only part of the ICMS-ST rule. Confirm the version of the text in force. See the status of the act.
  • Tax benefits in Mato Grosso: depend on an act of their own. See the topic in state tax benefits and incentives in SAP.

How to confirm

Open the address on the card. Find the article. Compare it with the text. Check the number and the date.

If the act changed, the most recent text applies. Update the parameter and the source rule. Review the assessment after each change. Record status, effective date and review.

Other states

Browse the map

All 27 states have a page: see all states.

ROACAMRRPAAPTOMAPICERNPBPEALSEBAMGESRJSPPRSCRSMSMTGODF
  • State with its own page
  • Selected
See all 27 states as a list
All 27 states, the status of each and where it leads
StateStatusDetail
Rondônia (RO)Rondôniasee details ICMS, obligations and calendar
Acre (AC)Acresee details ICMS, obligations and calendar
Amazonas (AM)Amazonassee details ICMS, obligations and calendar
Roraima (RR)Roraimasee details ICMS, obligations and calendar
Pará (PA)Parásee details ICMS, obligations and calendar
Amapá (AP)Amapásee details ICMS, obligations and calendar
Tocantins (TO)Tocantinssee details ICMS, obligations and calendar
Maranhão (MA)Maranhãosee details ICMS, obligations and calendar
Piauí (PI)Piauísee details ICMS, obligations and calendar
Ceará (CE)Cearásee details ICMS, obligations and calendar
Rio Grande do Norte (RN)Rio Grande do Nortesee details ICMS, obligations and calendar
Paraíba (PB)Paraíbasee details ICMS, obligations and calendar
Pernambuco (PE)Pernambucosee details ICMS, obligations and calendar
Alagoas (AL)Alagoassee details ICMS, obligations and calendar
Sergipe (SE)Sergipesee details ICMS, obligations and calendar
Bahia (BA)Bahiasee details ICMS, obligations and calendar
Minas Gerais (MG)Minas Geraissee details ICMS, obligations and calendar
Espírito Santo (ES)Espírito Santosee details ICMS, obligations and calendar
Rio de Janeiro (RJ)Rio de Janeirosee details ICMS, obligations and calendar
São Paulo (SP)São Paulosee details ICMS, obligations and calendar
Paraná (PR)Paranásee details ICMS, obligations and calendar
Santa Catarina (SC)Santa Catarinasee details ICMS, obligations and calendar
Rio Grande do Sul (RS)Rio Grande do Sulsee details ICMS, obligations and calendar
Mato Grosso do Sul (MS)Mato Grosso do Sulsee details ICMS, obligations and calendar
Mato Grosso (MT)Mato Grossosee details ICMS, obligations and calendar
Goiás (GO)Goiássee details ICMS, obligations and calendar
Distrito Federal (DF)Distrito Federalsee details ICMS, obligations and calendar
Frequently asked questions

Questions about ICMS in Mato Grosso

01When is ICMS due in Mato Grosso?+

Normal assessment regime with monthly payment: by day 6 of the following month (Portaria 137/2021-SEFAZ, article 5).

02What is the EFD deadline in Mato Grosso?+

EFD ICMS/IPI: transmitted by day 20 (Portaria SEFAZ/MT 166/2008, article 12).

03What is the general internal rate in Mato Grosso?+

17%. Basis: Lei 7.098/1998, article 14, I, a (transactions within the territory of the state); RICMS/MT article 49, I, a.

04Is there a GIA in Mato Grosso?+

See the act cited (Decreto 276/2023, article 1, I, a).

05How does the DeSTDA work in Mato Grosso?+

Day 28 of the following month (SEFAZ/MT, DeSTDA).

06What is the DIFAL deadline in Mato Grosso?+

DIFAL from a sender in another state registered in MT, goods not subject to ST, final consumer who is not a taxpayer (Portaria 137/2021-SEFAZ, article 5).

07What is the ST deadline in Mato Grosso?+

Tax substitute registered in MT: by the (Portaria 137/2021-SEFAZ, article 5).

08What if the date falls on a non-business day?+

Moves to the next business day: ICMS, DeSTDA, DIFAL and ST. The text of the act applies: EFD and GIA.

09Which benefits does the page mention?+

Presumed credit on intermunicipal passenger transport; Exemption on goods sent to exhibitions and fairs. Only what the act says is listed.

10Where do the dates come from?+

From the deadline of each obligation, such as normal assessment regime with monthly payment: by day 6 of the following month for ICMS, with no holidays. They are not an official deadline.

11Which acts support the Mato Grosso rules?+

The page gathers 9 acts, from 30/12/1998 to 12/02/2026, each with its source.

12Does the page decide the legal position?+

No. The decision is the client's. DFSpro configures and proves it in SAP.

13What should I keep in SAP?+

Rule, article, review date and owner. A change in the rule shows in the master data.

14How do I track changes?+

Compare Portaria 137/2021-SEFAZ, article 5 with the stored parameter. For a new act, record the article and the date.

15Where can I ask the tax authority?+

Guidance on Tax Services or Procedures (SEFAZ/MT, Cuiabá). Phone: (65) 3617-2900.

Next steps

Bring the right deadline into SAP

See what SAP stores today for Mato Grosso, parameter by parameter.

Request a diagnostic See ICMS-ST and DIFAL in SAP