The additional CBS and IBS costs in 2026 will be reimbursed at the time of sale, according to the government's compensation rules.
Products considered harmful, such as beverages and tobacco, will be subject to an additional Selective Tax, which is yet to be defined.
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For beverages (Chapters 21 and 22), IPI is applied as a specific tax by quantity. In such cases, follow the rules in Lei nº 13.097/2015 and Decreto nº 8.442/15 and do not use ad valorem calculation for those cases.
For Chapter 24 (tobacco) products, IPI may apply as both ad valorem and specific rates; see Decreto nº 10.668/2021 for details.
In some cases, consult the TIPI (IPI incidence table) for additional guidance.