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.
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
# $0.005 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/vatOther 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)
The same figure elsewhere: Chile · Colombia · Costa Rica · Dominican Republic · Ecuador · all 22