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States: Rio de Janeiro

ICMS in Rio de Janeiro: deadlines, rules and calendar

Rio de Janeiro charges a general internal rate of 20%, and normal-regime ICMS is due on day 10 of the following month (Lei 2.657/1996, article 39). 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 Rio de Janeiro See the obligations
Versão em português
In short

Three numbers to get started

Next calculated due date: 10/11/2026. Watch for earlier payment and for extensions.

20%

General internal rate in Rio de Janeiro.

Day 10 of the following month

Normal-regime ICMS, Lei 2.657/1996, article 39.

13 acts

Acts of the state in the official source, the most recent dated 25/09/2026.

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.

Go to section

04Audit

Acts cited, in date order.

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Direct links
Direct links:Before you set upAll states
Obligations

ICMS in Rio de Janeiro: six obligations

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

ObligationDeadlineRuleNon-business day
ICMS (payment)Day 10 of the following monthLei 2.657/1996, article 39See the act
EFD ICMS/IPIDay 20 of the following monthSEFAZ Resolution 720/2014, Annex VIIDoes not apply
GIA or equivalentGIA-ST on day 10 of the following monthSEFAZ Resolution 720/2014, Annex IXDoes not apply
DeSTDADay 28 of the following monthSEFAZ Resolution 720/2014, Annex IX-AMoves to the next business day
DIFALDay 15 of the following monthSEFAZ-RJ, DIFAL pageSee the act
ICMS-STICMS withheld by the substitute: by dayRICMS/RJ, Book IISee the act

Each obligation in detail

ICMS (payment)

Deadline
Day 10 of the following month.
Who must comply
Normal-regime taxpayers.
Rule
Lei 2.657/1996, article 39 (deadline set by the Executive Branch); Tax Agenda, article 39, caput.
Deadline detail
Day 10 of the month after the assessment for taxpayers in general; telecommunications and energy in ten-day periods.
Text of the act“O imposto é pago na forma e no prazo fixados pelo Poder Executivo.” Also: “Contribuintes em Geral, inclusive diferencial de alíquota”

Before you set up: Lei 2.657/1996, article 39 sets day 10 of the following month, without saying what happens on a non-business day. Confirm with the Rio de Janeiro tax authority.

Open the official act

EFD ICMS/IPI

Deadline
Day 20 of the following month.
Who must comply
Taxpayers required to file the EFD.
Rule
SEFAZ Resolution 720/2014, Annex VII, article 2.
Non-business day
Does not apply.
Text of the act“deverá ser enviado até o 20º (vigésimo) dia do mês subsequente ao mês da apuração, independentemente de se tratar de dia útil”

Open the official act

GIA or equivalent

Deadline
GIA-ST on day 10 of the following month.
Who must comply
Varies by regime and substitute.
Rule
SEFAZ Resolution 720/2014, Annex IX, article 9 of Chapter II (GIA-ST).
Non-business day
Does not apply.
Deadline detail
GIA-ST by day 10 of the following month, even if it is not a business day; GIA-ICMS only up to the period of May 2019.
Text of the act“a GIA-ST deverá ser entregue até o dia 10 (dez) do mês subsequente ao da apuração do imposto, independentemente de ser dia útil ou não”

Before you set up: The article comes from the official page; the text of Annex IX was not downloaded (the legislation page returned only the index).

Open the official act

DeSTDA

Deadline
Day 28 of the following month.
Who must comply
Simples Nacional taxpayers, except MEI.
Rule
SEFAZ Resolution 720/2014, Annex IX-A (Ajuste SINIEF 12/2015), article 8.
Non-business day
Moves to the next business day.
Text of the act“(...) 28 (vinte e oito) do mês subsequente ao (...)” Also: “(...) o caso, até o primeiro dia útil (...)”

Open the official act

DIFAL

Deadline
Day 15 of the following month.
Who must comply
Taxpayers in interstate operations.
Rule
DIFAL page of SEFAZ-RJ (Lei 2.657/1996, LC 190/2022, Convênio ICMS 236/2021), official page.
Deadline detail
without registration: at each operation, by the time the goods leave.
Text of the act“deve apurar o imposto mensalmente e efetuar o pagamento até o 15º dia do mês subsequente à saída do bem”

Before you set up: SEFAZ-RJ, DIFAL page sets day 15 of the following month, without saying what happens on a non-business day. Confirm with the Rio de Janeiro tax authority.

Open the official act

ICMS-ST

Deadline
ICMS withheld by the substitute: by day.
Who must comply
Tax substitutes.
Rule
RICMS/RJ, Book II (Decreto 27.427/2000), Book II, article 14, caput and §§ 1, 3 and 4.
Deadline detail
cement: day 10; substitute under the Simples Nacional: day 2 of the second following month; operations under article 3-A of Book II: day 15 of the second month after the invoice is issued.
Text of the act“O recolhimento do ICMS retido pelo contribuinte substituto deverá ser realizado até o dia 9 do mês subseqüente ao da saída da mercadoria”

Open the official act

Rate and SAP

Rate and poverty fund

Lei 2.657/1996, article 14, item I (RICMS/RJ), as worded by Lei 10.253/2023: 20%.

Text of the act: “em operação ou prestação interna: 20% (vinte por cento)”

Open the source

Poverty fund (2%): Lei Complementar 210/2023, article 2, item I (exceptions in the article itself; see ADI 7077 cited on the page).

Text of the act: “o produto da arrecadação adicional de dois pontos percentuais correspondentes a um adicional geral da alíquota atualmente vigente”

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: DeSTDA.

No non-business day rule: EFD and GIA.

The text of the act applies: ICMS, DIFAL and ST.

Rule for each date

  • ICMS (payment): Day 10 of the following month.
  • DIFAL: Day 15 of the following month.
  • EFD ICMS/IPI: Day 20 of the following month.
  • DeSTDA: Day 28 of the following month.
ObligationPeriodCalculated due date
ICMS (payment)October 202610/11/2026
DIFALOctober 202615/11/2026
EFD ICMS/IPIOctober 202620/11/2026
DeSTDAOctober 202630/11/2026
ICMS (payment)November 202610/12/2026
DIFALNovember 202615/12/2026
EFD ICMS/IPINovember 202620/12/2026
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.

Differentiated regime for the wholesale sector

The regime provides a presumed credit on interstate sales, with the effective burden set in the law itself. The text allows the benefits to be used until 31/12/2032.

Rule: Lei 9.025/2020 and Decreto 47.437/2020.

Text of the act: “Crédito presumido nas operações de saídas interestaduais, de modo que a carga tributária efetiva seja equivalente a 1,10 %”

Open the source

RIOCOMEX, differentiated ICMS regime for foreign trade

The decree covers joining, migrating and controlling the regime. Only what the act says; no assessment of the advantage.

Rule: Lei 11.192/2026 and Decreto 50.494/2026.

Text of the act: “disciplinando os procedimentos administrativos e os aspectos operacionais relacionados à implementação, aplicação e execução do Regime Diferenciado de Tributação do ICMS”

Open the source

Own obligations and guidance

Other obligations, guidance and contact

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

GIA-ST (ICMS-ST return)

Deadline: Day 10 of the month after the assessment, even if it is not a business day.

Rule: Ajuste SINIEF 4/93 and article 9 of Chapter II of Annex IX of Part II of SEFAZ Resolution 720/2014.

Text of the act: “a GIA-ST deverá ser entregue até o dia 10 (dez) do mês subsequente ao da apuração do imposto, independentemente de ser dia útil ou não”

Open the source

GIA-ICMS (required until May 2019)

Deadline: It was due on day 20 of the following month; the page only shows it as required up to the period of May 2019.

Rule: Article 4 of Annex IX of Part II of SEFAZ Resolution 720/2014.

Text of the act: “Artigo 4.º do Anexo IX da Parte II da Resolução SEFAZ n.º 720/2014”

Open the source

ICMS on telecommunications and electricity (ten-day periods)

Deadline: First ten-day period on day 15, second on day 25 and third on day 5 of the following month.

Rule: Decreto 45.520/2015, article 1, and SEFAZ Resolution 958/2016, article 1.

Text of the act: “Decreto 45.520/15, art. 1° e Resolução SEFAZ nº 958/16, art. 1°”

Open the source

Road transport (estimate of 5% of the service)

Deadline: Day 10 of the month after the service.

Rule: Title III of Book V of the RICMS, article 28.

Text of the act: “Título III do Livro V do RICMS (art. 28)”

Open the source

EFD ICMS/IPI portal of SEFAZ-RJ

The official EFD page repeats the day 20 deadline and points to the service channel for technical questions.

Text: “O arquivo EFD ICMS/IPI deverá ser transmitido até o 20º dia do mês subsequente , independentemente de se tratar de dia útil.”

Open the source

DIFAL page of SEFAZ-RJ

Explains payment of DIFAL on sales to final consumers, with a different rule for those registered in RJ and those not.

Text: “deve apurar o imposto mensalmente e efetuar o pagamento até o 15º dia do mês subsequente à saída do bem”

Open the source

Email of the GIA-ICMS support service

The GIA-ICMS page gives an email for problems installing the generator program.

Text: “entre em contato com o setor de atendimento da GIA-ICMS pelo e-mail declaracoes@fazenda.rj.gov.br”

Open the source

Where to ask the tax authority

Channel: General SEFAZ-RJ phone line (portal footer).

Phone: 0800 100 4440.

Email: declaracoes@fazenda.rj.gov.br.

Open the source

Acts cited

Rules that support these obligations

Acts in date order, with summary and text.

Acts from 1996 to 2014

ActDateWhat it saysStatusSource
Lei 2.65726/12/1996

ICMS law of Rio de Janeiro: sets the internal rate and says the tax is paid by the deadline the Executive Branch defines.

Text of the act: “O imposto é pago na forma e no prazo fixados pelo Poder Executivo.”

Changed by a later actOpen the act
Decreto 27.42717/11/2000

Approves the ICMS Regulation of Rio de Janeiro (RICMS/RJ), organized in books.

Text of the act: “(...) SOBRE OPERAÇÕES RELATIVAS À CIRCULAÇÃO DE MERCADORIAS E SOBRE (...)”

-Open the act
Decreto 27.427 (Book II, art. 14)17/11/2000

Book II of the RICMS/RJ: sets day 9 of the following month to pay ICMS withheld by the substitute, with its own deadlines for cement and the Simples Nacional.

Text of the act: “O recolhimento do ICMS retido pelo contribuinte substituto deverá ser realizado até o dia 9 do mês subseqüente ao da saída da mercadoria.”

-Open the act
Decreto 33.12305/05/2003

Old FECP regulation, based on Lei 4.056/2002.

Text of the act: “INSTITUI NOVO REGULAMENTO DO FUNDO ESTADUAL DE COMBATE À POBREZA E ÀS DESIGUALDADES SOCIAIS”

RepealedOpen the act
SEFAZ Resolution 72004/02/2014

Consolidates the ICMS ancillary obligations: EFD, GIA and DeSTDA each have an annex with a filing deadline.

Text of the act: “Consolida a legislação tributária relativa ao ICMS que dispõe sobre o cumprimento de obrigações acessórias por contribuintes em geral”

Changed by a later actOpen the act
SEFAZ Resolution 720, Annex VII (EFD)04/02/2014

EFD annex: the file is due by day 20 of the following month, even if it is not a business day.

Text of the act: “deverá ser enviado até o 20º (vigésimo) dia do mês subsequente ao mês da apuração, independentemente de se tratar de dia útil”

Changed by a later actOpen the act
SEFAZ Resolution 720, Annex IX-A (DeSTDA)04/02/2014

DeSTDA annex: Simples Nacional taxpayers file by day 28 of the following month, or the first business day after.

Text of the act: “(...) 28 (vinte e oito) do mês subsequente ao (...)”

Changed by a later actOpen the act

Acts from 2020 to 2026

ActDateWhat it saysStatusSource
Lei 9.02525/09/2020

Creates the differentiated ICMS tax regime for the wholesale sector.

Text of the act: “o regime diferenciado de tributação para o setor atacadista”

-Open the act
Decreto 47.43730/12/2020

Regulates Lei 9.025/2020 on the differentiated regime for the wholesale sector.

Text of the act: “REGULAMENTA A LEI Nº 9.025/2020, QUE INSTITUIU REGIME DIFERENCIADO DE TRIBUTAÇÃO PARA O SETOR ATACADISTA”

-Open the act
SEFAZ Resolution 25312/08/2021

Regulates payment of the FECP surcharge: it is due by the same deadline as ICMS and goes in the same DARJ.

Text of the act: “devem ser recolhidos em DARJ único, devendo seus valores serem informados, separadamente, nos campos próprios da respectiva guia de recolhimento”

Changed by a later actOpen the act
Lei Complementar 21021/07/2023

Creates the State Poverty Fund (FECP) and sets the surcharge of two percentage points on ICMS.

Text of the act: “(...) no âmbito do Poder Executivo estadual, o Fundo Estadual de Combate à Pobreza e às Desigualdades Sociais (FECP) (...)”

Changed by a later actOpen the act
SEFAZ Resolution 79925/06/2025

Amends SEFAZ Resolution 537/2012 and 253/2021 and adds a chapter to Annex XIII of Resolution 720/2014, on ICMS-ST and FECP.

Text of the act: “ALTERA A RESOLUÇÃO SEFAZ Nº 537/2012, INCLUI O CAPÍTULO XLIV NO ANEXO XIII DA PARTE II DA RESOLUÇÃO SEFAZ Nº 720/2014”

-Open the act
Decreto 50.49425/09/2026

Regulates the differentiated ICMS regime for foreign trade (RIOCOMEX), under Lei 11.192/2026.

Text of the act: “REGULAMENTA A LEI Nº 11.192, DE 20 DE MAIO DE 2026, QUE INSTITUI O REGIME DIFERENCIADO DE TRIBUTAÇÃO DO ICMS PARA OPERAÇÕES DE COMÉRCIO EXTERIOR”

-Open the act
Before you set up

What to confirm before you configure

Points to watch

  • ICMS (payment): Lei 2.657/1996, article 39 sets day 10 of the following month, without saying what happens on a non-business day. Confirm with the Rio de Janeiro tax authority.
  • GIA or equivalent: The article comes from the official page; the text of Annex IX was not downloaded (the legislation page returned only the index).
  • DIFAL: SEFAZ-RJ, DIFAL page sets day 15 of the following month, without saying what happens on a non-business day. Confirm with the Rio de Janeiro tax authority.
  • Tax benefits in Rio de Janeiro: 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 Rio de Janeiro

01When is ICMS due in Rio de Janeiro?+

Day 10 of the following month (Lei 2.657/1996, article 39).

02What is the EFD deadline in Rio de Janeiro?+

Day 20 of the following month (SEFAZ Resolution 720/2014, Annex VII).

03What is the general internal rate in Rio de Janeiro?+

20%. Basis: Lei 2.657/1996, article 14, item I (RICMS/RJ), as worded by Lei 10.253/2023.

04Is there a GIA in Rio de Janeiro?+

GIA-ST on day 10 of the following month (SEFAZ Resolution 720/2014, Annex IX).

05How does the DeSTDA work in Rio de Janeiro?+

Day 28 of the following month (SEFAZ Resolution 720/2014, Annex IX-A).

06What is the DIFAL deadline in Rio de Janeiro?+

Day 15 of the following month (SEFAZ-RJ, DIFAL page).

07What is the ST deadline in Rio de Janeiro?+

ICMS withheld by the substitute: by day (RICMS/RJ, Book II).

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

Moves to the next business day: DeSTDA. No non-business day rule: EFD and GIA. The text of the act applies: ICMS, DIFAL and ST.

09Which benefits does the page mention?+

Differentiated regime for the wholesale sector; RIOCOMEX, differentiated ICMS regime for foreign trade. Only what the act says is listed.

10Where do the dates come from?+

From the deadline of each obligation, such as day 10 of the following month for ICMS, with no holidays. They are not an official deadline.

11Which acts support the Rio de Janeiro rules?+

The page gathers 13 acts, from 26/12/1996 to 25/09/2026, 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 Lei 2.657/1996, article 39 with the stored parameter. For a new act, record the article and the date.

15Where can I ask the tax authority?+

General SEFAZ-RJ phone line (portal footer). Phone: 0800 100 4440.

Next steps

Bring the right deadline into SAP

See what SAP stores today for Rio de Janeiro, parameter by parameter.

Request a diagnostic See ICMS-ST and DIFAL in SAP