Monthly Digest
January 2026
Tax reform testing begins — CBS and IBS rates go live alongside existing taxes. New TEC effective for the year.
Tax reform: CBS and IBS testing begins
The most significant structural change to Brazilian taxation in decades began on January 1, 2026. Under Emenda Constitucional 132/2023 and Lei Complementar 214/2025, two new taxes started their testing phase:
- CBS (Contribuição sobre Bens e Serviços) — federal, at 0.9% test rate. Will eventually replace PIS (1.65%) and COFINS (7.6%) in 2027.
- IBS (Imposto sobre Bens e Serviços) — state/municipal, at 0.1% test rate. Will gradually replace ICMS and ISS between 2029–2033.
For importers in 2026, the practical impact is modest — CBS and IBS add about 1% to landed costs, and PIS/COFINS import rates (2.1% + 9.65%) remain unchanged. But this is the beginning of the transition that will fundamentally reshape Brazil's tax system.
Importer action required
CBS and IBS are additional to existing taxes during 2026, not replacements. Update your landed cost calculations to include these test rates. Our calculator already reflects the 2026 rates including CBS/IBS.
New TEC rates for 2026
Resolução GECEX 623/2025 established the TEC (Tarifa Externa Comum) rates effective January 1, 2026. Key changes from 2025:
- HS 29 (organic chemicals): select subheadings reduced from 14% to 10.8% as part of ongoing TEC reduction program
- HS 84 (machinery): capital goods under Mercosur CET convergence — 12 NCMs reduced from 14% to 12%
- HS 85 (electrical equipment): 8 NCMs for power generation equipment reduced from 16% to 14%
- HS 90 (instruments): laboratory and medical instruments — 5 NCMs reduced from 14% to 10%
Most consumer goods rates remain unchanged. The reductions primarily benefit industrial and capital goods importers.
Siscomex updates
- Siscomex fee updated to R$ 214.50 per DI (Portaria COANA 123/2025). Previous rate: R$ 214.50 (unchanged from H2 2025, confirmed for 2026).
- DUIMP expansion continues — the new Single Import Declaration (DUIMP) became mandatory for additional NCM ranges. By end of 2026, DUIMP will fully replace the DI for all imports.
- Siscomex Portal Nova Versão — updated interface for LI management. Importers should familiarize themselves with the new workflow.
CONFAZ ICMS convênios
Several ICMS changes took effect January 1 following CONFAZ deliberations in late 2025:
- Convênio ICMS 178/2025: extended ICMS incentives for imports through Espírito Santo (FUNDAP program) through December 2028
- Convênio ICMS 182/2025: Goiás increases internal ICMS from 17% to 19% for selected product categories (NCMs in chapters 61-63, textiles/apparel)
- DIFAL (Diferencial de Alíquota): 2026 DIFAL rates published for all 27 UFs. Interstate rate differentials remain 4% for imported goods (Resolução do Senado 13/2012).
Regulatory updates
- ANVISA: new GMP (Good Manufacturing Practices) inspection requirements for pharmaceutical importers take effect — foreign manufacturing sites must be inspected within the last 3 years (previously 5 years).
- INMETRO: Portaria 15/2026 updates the list of products subject to compulsory certification. Added: LED drivers and power banks.
- Anatel: Resolução 760/2025 updates Wi-Fi 6E certification requirements, aligning with 6 GHz band allocation.