Brazil Tax Reform Regulations: What You Need to Know About April 30, 2026

Thirty years of debate. One Constitutional Amendment. One Complementary Law. And now, over 1,200 regulatory articles published on a single day.

Three regulations, published simultaneously, turn Brazil's new tax system into concrete rules with immediate deadlines and obligations. A lot to digest? Absolutely. But for those who've followed this story for three decades, today is worth celebrating: we finally have the rules of the game.

What Was Published on April 30, 2026?

Decree 12,955/2026 — The complete CBS rulebook (620 articles), regulating the federal tax that replaces PIS and COFINS.  

Resolution CGIBS 6/2026 — The IBS rulebook (617+ articles with 5 annexes), regulating the subnational tax replacing ICMS and ISS.  

Joint Ordinance MF/CGIBS 7/2026 — Formalizes that Book I of both regulations contains identical common provisions, ensuring CBS and IBS operate in sync.

What Are the Most Relevant Rules?

Tax calculated "on top" — CBS and IBS are excluded from their own tax base. For the first time, Brazilian consumers will see the tax separated from the price.

Broad but conditional credits — Every business purchase generates credits — but only if the supplier has effectively paid their tax. The entire chain benefits when everyone is compliant.

Split payment — Taxes are automatically segregated at financial settlement — via Pix, card, wire, or boleto. Two modes: standard (public platform lookup) and simplified (fixed percentage). Gradual rollout with adaptation time.

Assisted assessment — The Federal Revenue (CBS) and CGIBS (IBS) will deliver a pre-filled return each month. Taxpayers review, adjust if needed, and confirm.

Fast refunds — Accumulated credits refunded within 30–180 days. If the tax authority doesn't respond, payment is automatic in 15 days.  

Reduced rates and cashback — Zero-rate for essential food, medicine, and hygiene products. Reductions of 30%–60% for education, health, hospitality, agriculture, and liberal professionals. Full CBS/IBS cashback on utilities for low-income families, and 20% on other purchases.  

Sector-specific regimes — Fuel under single-phase taxation. Financial services taxed on spread. Real estate with 50%–70% reductions. Cooperatives at zero rate between co-op and member. Each sector with tailored rules, all in one regulatory framework.

When Do Penalties Begin?

With the publication of these regulations, the adaptation period under Joint Act RFB/CGIBS 1/2025 starts running. Penalties for ancillary obligations become enforceable on August 1, 2026. General fines: 75% (standard), 100% (fraud), 150% (repeat offenses), with discounts up to 50% for prompt payment.  

Key Dates at a Glance

What's Still Missing?

Reference rates have not been set. They will be determined by a Federal Senate Resolution based on methodology approved by the Federal Court of Accounts (TCU).

In this evolving landscape, integrated tax compliance platforms — such as Vertex Cloud — are proving essential. Tax engines like Vertex's are already modeling CBS and IBS impacts by product, operation, and jurisdiction, helping businesses anticipate risks and make strategic decisions ahead of 2027.

Explore Vertex solutions to learn how we can help your business navigate Brazil's new tax regulations with confidence.