What changes with the CBS and IBS in 2026 and 2027?
2026 is a test year: CBS at 0.9% and IBS at 0.1% appear on invoices and are offset against PIS and COFINS. From 2027 the CBS replaces PIS and COFINS. ICMS and ISS are phased out from 2029 and end in 2033.
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Detailed Explanation
## 2026: the test year
Constitutional Amendment 132/2023 and Lei Complementar 214/2025 created the CBS (federal) and the IBS (state and municipal). In 2026 the CBS runs at 0.9% and the IBS at 0.1%, shown on fiscal documents and offset against PIS and COFINS. A company that issues its documents correctly is excused from paying them. Simples Nacional companies are outside the 2026 test.
## The timetable
- 2027: the CBS comes into force; PIS and COFINS end.
- 2029 to 2032: ICMS and ISS are reduced step by step while the IBS rises.
- 2033: ICMS and ISS end.
## For Simples companies
From 2027 a Simples company may choose to pay CBS and IBS outside the DAS. The window for the first half of 2027 closes on 30 October 2026; later choices are made in March and September.
## What Finn does
Finn explains the timetable with sources and treats every rate after 2026 as not yet final.
Source: https://www.gov.br/receitafederal/pt-br/acesso-a-informacao/acoes-e-programas/programas-e-atividades/reforma-consumo/entenda
Common Mistakes to Avoid
- Thinking 2026 brings a new tax to pay on top of PIS and COFINS
- Ignoring the invoice fields, which is what keeps the company excused
Frequently Asked Questions
Do I pay CBS in 2026?
Not if your fiscal documents are issued correctly; the amount is offset against PIS and COFINS.
When do ICMS and ISS end?
In 2033.
Practical Tips
- Check that your invoicing provider fills in the CBS and IBS fields
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