Brazil · Administrative guidance
Brazil calculates 11.3% CBS reference rate for 2027
On 28 October 2026, Brazil’s Tribunal de Contas da União approved its calculation of an 11.3% CBS reference rate for 2027. This is an institutional rate-setting step, not a newly operative rate for every business transaction.
- Official document:
- TC006.529/2026-7; LC214/2025 Articles14,349,353,370,472
- Development date:
- 2026-10-28
The calculation in process TC006.529/2026-7 produced 11.3468%, rounded to 11.3%. The TCU also calculated a 44.2% reduction factor for specified public-sector purchases, including imports. That figure is a reduction factor, not a separate tax rate.[1][2]
Complementary Law214/2025 separates responsibilities: the TCU calculates, while the Senate fixes reference rates by resolution. Article14 separately addresses rate-setting by the competent taxing authority and use of the reference rate where no specific rate law exists.[3]
The official TCU release expressly warns that the reference figure does not necessarily equal the percentage ultimately charged. The reviewed material does not establish a subsequent Senate resolution or an immediate change to transaction-level CBS calculations.[1]
Groups should retain the calculation as a planning input while checking the applicable period, rate-setting legislation, transaction category and any special regime. The development does not create a new taxpayer filing or payment deadline.[1][3]
Official sources
- [1] TCU official reference-rate announcement
TCU · Document date: 2026-10-28
Opened/read substantive lines34–65:28Octoberapproval,11.3%,44.2%redutor,TC006.529/2026-7; nextsteps/Senatefixing andexpressreference-not-necessarilycharged qualification. Whole newsbodyread.
- [2] TC006.529/2026-7 report, vote and decision minute
TCU · Document date: 2026-10-28
Scoped38pageoriginal: printedreportpp1–4(paras1–30),17(result101–102),votepp10(date28October),minutepp1–2(items9.1–9.4); extractedlines0–168,628–649,1485–1545read. Physicalpage37imageinspected: Acórdãoheader has tagNumAcordao/tagColegiado placeholders. No finalAcórdãonumber asserted; NOTwhole38page/methodologyreview.
- [3] Complementary Law214/2025 updated official text
Câmara dos Deputados · Document date: 2025-01-16
Openedofficialupdatedtext:Article14/18(lines457–501);349whole1–14(5068–5128);353(5230–5241);370(5516–5540);472andexceptions(6787–6796);347transition0.1pointreductionalsoseen(5029). Scopeonlynotwhole9858lines. Article472LC227/2026amendmentnotesread. Planaltoexplicitaccessdenied, respected; legislativeprimaryfallbackused.