Constitutional Amendment 132/2023 created the most extensive overhaul of Brazil’s tax system in decades. Learn the timeline for the IBS (Tax on Goods and Services) and the CBS (Contribution on Goods and Services) through 2033, the impact on different sectors, and how taxpayers can prepare for the transition.
The CPRB replaces the employer contribution on payroll with a rate applied to gross revenue, benefiting labor-intensive sectors through 2027.
ICMS, Brazil’s state tax on the circulation of goods and services, is the country’s largest state-level source of tax revenue and affects nearly every production chain. This article explains its constitutional basis, how it is calculated, how the DIFAL mechanism works, and the tax substitution rules every business owner needs to know.
Complementary Law 116/2003 governs the ISS (Brazil’s municipal services tax). It defines which services are taxable, sets the limits on tax rates, and determines which municipality has the right to collect the tax. Understanding this law is essential for service providers who want to meet their tax obligations correctly.
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