# What is PIS/COFINS?

Country: Brazil

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.

## 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.

Source: https://planalto.gov.br/ccivil_03/leis/2003/l10.833.htm

## Related terms

- [CBS and IBS](https://accounts-os.com/br/glossary/cbs-ibs-brazil)
- [Lucro Presumido](https://accounts-os.com/br/glossary/lucro-presumido-brazil)
- [Lucro Real](https://accounts-os.com/br/glossary/lucro-real-brazil)