Tax Reform Simulator (IBS/CBS)
Estimate the new CBS and IBS on a sale in each year from 2026 to 2033 and compare them with PIS/Cofins and ICMS or ISS.
Brazil — Emenda Constitucional 132/2023 and Lei Complementar 214/2025 (transition rules). Rules in force on 10/24/2026.
Estimate for guidance only: check the official sources or a licensed professional before relying on it.
How to read the simulation
Every rate is applied to the same value of the sale, which is how the IBS and CBS base works (it excludes ICMS, ISS, PIS and Cofins until 2032). Today ICMS is calculated "inside" the price and non-cumulative PIS/Cofins give credits, so the real comparison depends on your company; credits on purchases are not included.
Reduced regimes apply the same reduction to CBS and IBS, including the 2026 test and the 0.1-point CBS discount of 2027 and 2028.
The 2026 test does not apply to companies in the Simples Nacional. From 2027 they pay CBS and IBS inside the DAS, or may choose to pay them separately to give full credits to their clients.
2027: CBS at the full rate minus 0.1 point and IBS at 0.1%, PIS/Cofins end. 2029 to 2032: ICMS and ISS fall to 90%, 80%, 70% and 60% of today while the IBS grows. 2033: only CBS and IBS remain.
Frequently asked questions
Do I pay CBS and IBS in 2026?
In 2026 the 0.9% CBS and 0.1% IBS are informed on the invoices as a test. The amount is offset against PIS/Cofins and companies that meet the ancillary obligations do not pay it, so the tax burden does not change.
What is the reference rate?
It is the rate set every year by a Senate resolution to keep the current tax revenue. The Ministry of Finance estimates a combined standard rate of about 26.5% to 28%; the values used here are estimates you can change.
Which activities have the 60% reduction?
Among others: health and education services, medical devices and medicines not zero-rated, agricultural products and inputs, cultural activities and some food items listed in Lei Complementar 214/2025.
When do ICMS and ISS end?
They are reduced from 2029 to 90%, 80%, 70% and 60% of the current level, and end in 2033, when the IBS reaches its full rate.
Does the simulation include credits?
No. The CBS and IBS are non-cumulative: the tax paid on purchases becomes a credit. The simulation shows the tax on the sale only, which is what the customer bears in the price.
How the tax reform simulation works
This page is made for small business owners and accountants who need to plan prices while Brazil moves from PIS, Cofins, ICMS and ISS to the new CBS (federal) and IBS (states and municipalities). Enter the value of a sale before consumption taxes, choose a year from 2026 to 2033, the CBS/IBS regime and whether today the sale pays ICMS (goods) or ISS (services). The result shows the new taxes of that year, the taxes that remain, and the difference against what you pay today. Reference rates are not fixed yet, so every value after 2026 is an estimate that you can adjust.
The 2026 test uses CBS at 0.9% and IBS at 0.1%, offset against PIS/Cofins (Lei Complementar 214/2025, arts. 343 to 348). In 2027 and 2028 the CBS is the reference rate minus 0.1 point and the IBS is 0.1%, while PIS/Cofins end. The base excludes ICMS, ISS, PIS and Cofins until 2032 (art. 12, paragraph 2). From 2029 to 2032 ICMS and ISS fall to 90%, 80%, 70% and 60% while the IBS grows by a simplified 10%, 20%, 30% and 40% of its reference rate, and in 2033 only CBS and IBS remain (Emenda Constitucional 132/2023). The 30%, 60% and zero-rate regimes reduce CBS and IBS. The reference rates are estimates: CBS 8.8% and IBS 17.7%.
Example: a sale of R$ 10,000.00 of goods, ICMS at 18%, PIS/Cofins at 3.65%, standard regime, year 2027. The CBS rate is 8.80% minus 0.10, that is 8.70%, or R$ 870.00; the IBS is 0.10%, or R$ 10.00; ICMS is still R$ 1,800.00 and PIS/Cofins are gone. The total is R$ 2,680.00 (26.80% of the sale), against R$ 2,165.00 today. Limitations: the simulation does not model credits on purchases, the ICMS calculation "inside" the price, the selective tax, or specific regimes such as fuels and financial services, so use it to compare scenarios and confirm the final numbers with your accountant.