A total of 18 types of independent professionals will pay 30% less tax on consumption, predicts the complementary bill that regulates the tax reform. The list includes activities such as personal trainer, public relations and home economists.
Services in these activities will pay less tax whether provided by individuals or legal entities. In the case of companies, however, regulations have established rules for enjoying the benefit.
In relation to the services of legal entities, the office or company that hired the freelance professional cannot have another legal entity as a partner or one that provides services outside the list of 18 activities. The partners must carry out the core activity, which benefits law firms, one of the main categories to defend the exemption for independent professionals last year.
Check out the list of 18 liberal professions that will pay 30% less tax:
1. administrators;
2. lawyers;
3. architects and urban planners;
4. social workers;
5. librarians;
6. biologists;
7. accountants;
8. economists;
9. domestic economists;
10. physical education professionals;
11. engineers and agronomists;
12. statisticians;
13. veterinarians and zootechnicians;
14. museologists;
15. chemicals;
16. public relations professionals;
17. industrial technicians;
18. agricultural technicians.
These professionals will collect 30% less of the Contribution on Goods and Services (CBS, federal tax on consumption) and the Tax on Goods and Services (IBS, state and municipal tax).
The reduced rate for self-employed professionals was included in the tax reform while it was being processed in the Senate, through pressure mainly from legal entities. The benefit was maintained in the second vote in the Chamber, so as not to cause delays in the approval of the constitutional amendment at the end of last year.
Although it applies to the provision of services by individuals, the reduction in consumption tax will mainly benefit companies, offices and clinics that earn more than R$4.8 million per year. This is because most self-employed professionals, who earn below this amount, are included in Simples Nacional, a differentiated regime for micro and small companies with lower rates.
