Aliquota Cbs
In short
The Brazilian Federal Court of Accounts (TCU) has approved a reference rate of 11.3% for the Contribution on Goods and Services (CBS) for 2027. This rate is higher than previous government estimates and aims to maintain federal revenue levels.
In plain words
The CBS is a new tax being introduced as part of Brazil's tax reform. It will replace older taxes like PIS and Cofins. The 11.3% rate determines how much businesses must pay on goods and services.
A simple example
If a company sells a service worth 1,000 reais, the 11.3% CBS rate would mean a tax of 113 reais is applied.
Why it matters
This decision is crucial for Brazil's transition to a new tax system. It ensures the federal government does not lose money when switching from the old taxes to the new CBS structure.
Easy to mix up
Do not confuse the CBS rate with the IBS (Imposto sobre Bens e Serviços), which is the state and municipal portion of the new tax reform.
Sources
- TCU finaliza cálculo da alíquota da CBS para manter arrecadação do Governo Federal
- Tribunal de Contas da União propõe alíquota de 11,3% para a CBS em 2027
- TCU aprova alíquota de 11,3% para CBS da reforma tributária
- TCU Aprova Alíquota de 11,3% para a CBS da Reforma Tributária, Acima do Previsto Pelo Governo