Tax Reform
The biggest tax change in decades is already underway. Here we separate what truly changes from the noise, and show where the business owner needs to act before the bill arrives.
12 articles
Purchase, lease and real estate development are set to change
Resolution CGIBS No. 6/2026 unifies the taxation of the Brazilian real estate market under the IBS, introducing the concept of a Property Reference Value and structurally altering purchase, lease and development operations.
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The relationship between company and government in the digital age
More than collecting taxes, the tax reform is the largest digital transformation project of the Brazilian State. A single registry, the electronic fiscal document at the center of everything and real-time enforcement are redrawing the relationship between company and government.
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A major change for service and technology companies
Resolution CGIBS No. 6/2026 introduces full non-cumulativity and broad financial credit. Service and technology companies stop being the weak link of the tax chain.
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Split Payment: Automatic Tax Withholding
Split payment will change corporate cash flow. Automatic tax withholding at the moment of financial settlement is the most transformative mechanism of the entire tax reform.
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IBS at destination: the end of the fiscal war
CGIBS Resolution No. 6/2026 shifts the tax from origin to the destination of consumption. The ICMS and ISS fiscal war that shaped the country’s distribution centers is over.
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IBS: The end of the separation between product and service
Technology erased the difference between product and service. Brazilian tax legislation finally catches up with that reality through the new IBS.
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Tax Reform: The Final Blow (2029-2033)
The final phase of the reform (2029-2033) brings the death of ICMS and ISS, dual calculation, risks of increased tax burden, and the threat of sectoral lobbying.
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Tax Reform: 2027 and 2028 – The Reality Check
The 2027-2028 tax reform demands deep structural changes: extinction of PIS/Cofins, CBS in full operation, Imposto Seletivo, zeroed IPI and revision of contracts and pricing.
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Tax Reform: What REALLY Changes in 2026
The article analyzes six significant tax changes taking effect in 2026 in Brazil, including changes to dividends, rents, taxes on luxury goods, and invoice systems.
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Tax Reform: Brazil Had No Choice!
Brazil had a chaotic and inefficient tax system. EC nº 132/2023 introduces the Dual VAT, a necessary model to restore the country's competitiveness.
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Tax Reform: what service business owners need to know to prepare now
The Tax Reform replaces ISS, PIS and Cofins with a Dual VAT model featuring CBS and IBS, significantly impacting service companies with a potentially higher tax burden.
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New Dividend Taxation
Starting January 2026, Law nº 15.270 establishes a 10% withholding tax at the source for dividends exceeding R$ 50,000.00 per month.
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