Tax Reform Simulator — IBS/CBS

Compare the Standard Simples, Hybrid Simples, Presumed Profit, and Actual Profit methods during the transition period from 2026 to 2033—enter the company's data once and navigate through the tabs.

Company Information (used on all tabs)

Simulation reference year Sets the VAT rate (IBS+CBS) used in all tabs, in accordance with the transition schedule. Reference Tax Rate Scenario This is not yet the final tax rate—the Senate is expected to set it by resolution, with a standard deadline of October 31, 2026. Average Monthly Revenue (R$) Used as the basis for calculation across all tabs—you can adjust it by tab if a specific plan has different revenue. % Sales to Business Customers (B2B) Used in the customer credit notice in the hybrid template and in the "Comparison" tab. Product/Service Category Is the end consumer eligible for cashback?

1Enrollment in the Simples Nacional Program

Type of activity If the activity is not subject to Factor R (Articles 18, §5-B through §5-D, LC 123/2006), use "Annex IV.". Gross Revenue for the Last 12 Months — RBT12 (R$) Payroll (including payroll taxes) for the last 12 months (R$) Used to calculate the R Factor (Sheet12 ÷ RBT12). If ≥ 28%, Annex III applies; below that, Annex V applies.

Attention: The definitive reference rate for the IBS/CBS has not yet been established by law. Under the procedure set forth in LC 214/2025, the technical proposal is approved by the TCU and the rate is set by a Federal Senate Resolution— with a regular deadline of October 31 of each year (Art. 26 and related provisions); for the 2026 cycle (which will set the 2027 rate), the CGIBS (Resolution No. 14/2026) has already officially published the IBS reference rate (18.70%) and a estimate combined value of ~27.91% for the standard combined IBS+CBS tax rate—not final and without publishing a standalone CBS percentage. The CBS value used in this simulator (9.21%) is the residual from this calculation (27.91% − 18.70%), not an official standalone figure. The Simples Nacional tables (Appendices I–V) and the Presumed Profit bases comply with LC 123/2006 and Law 9,249/95. This simulation uses publicly available estimates and is for informational purposes only; it does not replace a formal tax opinion.

Last update of parameters: August 19, 2026.

Would you like a specific analysis of your business? Talk to the experts at CLM Controller.

End of the ICMS-ST Tax on Auto Parts in São Paulo: What's Changing

Family-Owned Holding Company: Advantages, Disadvantages, and When It's Really Worth It

How will the tax cashback work?

How to Prepare Your Company for Split Payment

Social Media