Brazil's tax reform will make importing more expensive with IBS and CBS

What the tax reform means for imports

Brazil's tax reform creates IBS and CBS — the new taxes replacing part of the current system — and international purchase taxation becomes part of this new model starting in 2026, with a gradual rollout through 2033. Products coming from abroad are expected to be taxed at the same standard rate applied domestically, estimated around 26.5%.

2026 marks the start of operational validation for these taxes — not the full charge yet, but the year the system starts actually running.

Why this matters even if you don't sell imported products

A business that imports raw materials, parts, or supplies to manufacture its own product feels this effect indirectly: production cost rises along with the import tax, even if the final product is only sold domestically. Ignoring this component in long-term pricing is a common mistake — the effect is gradual, but cumulative.

What to plan ahead of time

Three things help you prepare without panic: map how much of your business's current production cost depends on imported supplies, to understand real exposure to the change. Then track the gradual rollout calendar with your accountant, since the full rate doesn't arrive all at once — there's time to adjust suppliers or pricing. And, for supplies with a viable domestic alternative, evaluate whether the total cost comparison already justifies switching before the rate climbs further.

Where Diglion comes in

Diglion helps small businesses map their supply chain's real exposure to the tax reform, giving time to plan instead of reacting after costs have already risen.

Sources consulted

• FazComex, O que muda a partir de 2026 na importação com a Reforma Tributária, retrieved 2026-03-16.