Tax changes affecting Brazilian companies, MEIs and their owners. Sourced from the Receita Federal, the Simples Nacional portal, the NFS-e portal and the laws on planalto.gov.br.
In force1 January 2026
indirect tax
CBS and IBS test year
The consumption-tax reform started its test year: CBS at 0.9% and IBS at 0.1%, shown on fiscal documents and offset against PIS and COFINS.
What changed and what to do
What changed
Under Constitutional Amendment 132/2023 and Lei Complementar 214/2025, the CBS (federal) and the IBS (state and municipal) run as a test in 2026 at 0.9% and 0.1%. The amount is offset against the PIS and COFINS due in the same period. A taxpayer that issues its fiscal documents correctly is excused from paying them. From 3 August 2026 fiscal documents of companies in the regular regime are rejected without the IBS and CBS fields. From 2027 the CBS replaces PIS and COFINS.
Who it affects
Companies on Lucro Presumido and Lucro Real
Anyone who issues NF-e, NFC-e or NFS-e in the regular regime
What to do
Check that your invoicing provider fills in the CBS and IBS fields on every document. Plan for the CBS replacing PIS and COFINS in 2027 with your contador.
10% withholding on dividends above R$50,000 a month
Lei 15.270/2025 ended the full exemption of dividends: above R$50,000 a month to one person, 10% is withheld on the whole amount.
What changed and what to do
What changed
From 1 January 2026, when one company pays profits or dividends of more than R$50,000 in a month to the same individual resident in Brazil, it withholds 10% on the whole amount. Profits from results up to 31 December 2025 stay exempt when the distribution was approved by 31 December 2025. Individuals with income above R$600,000 a year face a minimum annual tax rising to 10% at R$1.2 million. The same law cut income tax to zero on taxable income up to R$5,000 a month.
Who it affects
Partners and shareholders who take profits
Companies that distribute profits
What to do
Plan distributions per person per month. Check the approval date of any distribution of 2025 profits.
Lucro Presumido percentages up 10% above R$5 million
Lei Complementar 224/2025 raised the Lucro Presumido presumption percentages by 10% on revenue above R$5 million a year.
What changed and what to do
What changed
The presumption percentages used for Lucro Presumido rise by 10% (for example 32% becomes 35.2%), only on the part of the company's annual gross revenue above R$5 million. For IRPJ the increase applies from 1 January 2026 and for CSLL from 1 April 2026. The same law raised the withholding on interest on equity (JCP) from 15% to 17.5%.
Who it affects
Lucro Presumido companies with revenue above R$5 million a year
Companies that pay JCP
What to do
Track revenue year to date. Ask your contador to apply the higher percentage only to the part above R$5 million.
From 2027 a Simples Nacional company may pay CBS and IBS outside the DAS. The window for the first half of 2027 closes on 30 October 2026.
What changed and what to do
What changed
Resolução CGSN 194 set the dates: the choice to pay CBS and IBS under the regular rules for January to June 2027 is made by 30 October 2026, and from 2027 it can be made or withdrawn in March and September. A company that does not choose keeps CBS and IBS inside the DAS. The MEI has no such option.
Who it affects
Simples Nacional companies, especially those that sell to other businesses
What to do
Decide with your contador before 30 October 2026 whether paying outside the DAS helps your business customers take credits.
National NFS-e issuer for Simples Nacional companies
Simples Nacional companies must issue service invoices through the national NFS-e issuer from 1 November 2026.
What changed and what to do
What changed
Municipalities had to join the national NFS-e standard from January 2026 (LC 214/2025 art. 62). Resolução CGSN 189/2026 requires Simples Nacional companies to use the national NFS-e issuer from 1 November 2026.
Who it affects
Simples Nacional service providers
What to do
Issue your NFS-e through the national issuer and send Finn each one so the books stay complete. AccountsOS does not issue NFS-e.