ANEXO DA LEI COMPLEMENTAR 191/2023
ANEXO I
| Ano de amortização | Alíquota |
| 2023 | 12,36% |
| 2024 | 12,74% |
| 2025 | 13,11% |
| 2026 | 13,48% |
| 2027 | 13,85% |
| 2028 | 14,20% |
| 2029 | 14,55% |
| 2030 | 14,90% |
| 2031 | 15,24% |
| 2032 | 15,56% |
| 2033 | 15,95% |
| 2034 | 16,51% |
| 2035 | 17,06% |
| 2036 | 17,62% |
| 2037 | 18,17% |
| 2038 | 18,72% |
| 2039 | 19,28% |
| 2040 | 19,83% |
| 2041 | 20,39% |
| 2042 | 20,94% |
| 2043 | 21,49% |
| 2044 | 22,05% |
| 2045 | 22,60% |
| 2046 | 23,16% |
| 2047 | 23,71% |
| 2048 | 24,27% |
| 2049 | 24,82% |
| 2050 | 25,37% |
| 2051 | 25,93% |
| 2052 | 26,48% |
| 2053 | 27,04% |
| 2054 | 27,59% |
| 2055 | 28,15% |