What is PIS/COFINS?
PIS/Pasep and COFINS are federal contributions on revenue. They are paid monthly by companies outside the Simples Nacional and are replaced by the CBS from 2027.
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Current Rate (Monthly. Paid by DARF by the 25th of the next month, moved earlier when the 25th is not a business day.)
Cumulative: 0.65% and 3%. Non-cumulative: 1.65% and 7.6%, with credits on certain inputs.
Example
A Lucro Presumido company with R$100,000 of revenue in a month owes R$650 of PIS and R$3,000 of COFINS under the cumulative regime.
How PIS/COFINS works in Brazil
The monthly EFD-Contribuições file is due by the 10th business day of the second month after the period. Many products and activities have their own rules. In 2026 the CBS test amount is offset against PIS and COFINS.
Related terms
The CBS (federal) and the IBS (state and municipal) are the new consumption taxes created by Constitutional Amendment 132/2023 and Lei Complementar 214/2025. They replace PIS, COFINS, ICMS and ISS over 2027 to 2033.
Lucro Presumido is a regime in which taxable profit is a fixed percentage of revenue. It is open to companies whose revenue in the previous year was up to R$78 million.
Lucro Real is the regime in which IRPJ and CSLL are charged on the actual accounting profit, as adjusted for tax. It is mandatory when revenue in the previous year was above R$78 million and open to anyone by choice.
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