Brazil VAT rate
Brazil VAT rate: no single figure applies. The reason is set out below, cited to the governing instrument. Last checked against the official source on 15 Jul 2026.
Official source: Lei Complementar nº 214, de 16 de janeiro de 2025 (regulamenta a Reforma Tributária / EC 132/2023) · Last checked 2026-07-15 · source fingerprint
Brazil has no single VAT. Consumption taxation is fragmented across federal (IPI, PIS, COFINS), state (ICMS) and municipal (ISS) taxes. EC 132/2023, regulated by LC 214/2025, is introducing a dual VAT — CBS (federal) plus IBS (state/municipal) — phased in from 2026, with 2026 a test year at token rates.
| Current value | no single figure |
|---|---|
| In force from | 2026-01-01 |
| Official source | Lei Complementar nº 214, de 16 de janeiro de 2025 (regulamenta a Reforma Tributária / EC 132/2023) — Arts. 343 e 346 — Planalto |
| Last verified | 2026-07-15 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Served as null on purpose: there is no single 'Brazil VAT rate.' In 2026 the legacy fragmented taxes remain fully in force — ICMS (state, standard ~17-20%, e.g. São Paulo 18%), ISS (municipal, 2%-5%), IPI (federal, product-specific), and PIS/COFINS (federal, non-cumulative combined 9.25% or cumulative 3.65%). EC 132/2023 (Reforma Tributária) creates a dual VAT: CBS (federal, replacing PIS/COFINS and IPI) and IBS (state+municipal, replacing ICMS and ISS), regulated by LC 214/2025. 2026 is a legally-defined 'período de teste' (test year): the only officially-set new-tax rates are CBS 0.9% (Art. 346) and IBS 0.1% (Art. 343), which taxpayers must show on fiscal documents but are dispensed from actually paying (amounts paid offset PIS/COFINS). Phase-in runs 2027-2033, with ICMS/ISS fully extinguished by 2033. The widely-cited combined reference rate of roughly 26.5% (CBS ~8.8% + IBS ~17.7%) is a government/Ministry of Finance projection, NOT a rate fixed in law for 2026 — so it is not published here as a current value. The definitive CBS reference rate begins to be set from 2027 (LC 214/2025, Arts. 353-359).
Earlier values
| From | Value | Source |
|---|---|---|
| 1996-01-01 | structured | Legacy fragmented consumption taxes (ICMS per state laws /… |
Get it programmatically
curl https://latamref.dev/v1/br/vat
# $0.003 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://latamref.dev/v1/br/vat/history?from=2020-01-01
# Provenance: curl https://latamref.dev/provenance/br/vatEmail me when this changes
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Other Brazil series: Banco Central do Brasil taxa Selic meta · Statutory legal interest (taxa legal) · VAT registration threshold · Salário mínimo nacional · Public holidays · CPI inflation (year-on-year) · Corporate income tax rate · Withholding tax rates · Personal income tax brackets · Statutory social-insurance contributions · BCB reference exchange rates (PTAX) · Tax filing deadlines
The same figure elsewhere: Chile · Colombia · Costa Rica · Dominican Republic · Ecuador · all 22