2027 is the year Brazil’s consumption tax reform starts to bite. PIS and Cofins disappear, the federal CBS is charged at its full rate, IPI falls to zero for most products, and invoices, ERP tax codes and monthly returns change with them. At the same time, most of the calendar a foreign-owned subsidiary already knows stays in place: payroll taxes on the 20th, the DCTFWeb on the last business day, the digital books in June and July. This guide sets out the 2027 calendar for a company under Lucro Real or Lucro Presumido, with the dates that change.
The Federal Revenue publishes its official monthly agenda during the year. Dates marked “computed” below were calculated from the legal rules and the 2027 national holidays; state and municipal holidays can bring some deadlines forward.
What changes in 2027
| Item | 2026 | From January 2027 |
|---|---|---|
| PIS and Cofins | Paid monthly, by the 25th | Abolished for events from 2027; December 2026 is the last period, due January 25, 2027 (computed) |
| CBS (federal VAT) | 0.9% test rate, offset against PIS and Cofins | Full rate (the reference rate minus 0.1 percentage point in 2027 and 2028); rate to be fixed by the Senate |
| IBS (state and municipal VAT) | 0.1% test rate | 0.1% test rate (0.05% state and 0.05% municipal) in 2027 and 2028 |
| IPI | Rates under the IPI table | Zero, except for products whose manufacture is incentivized in the Manaus Free Trade Zone |
| Selective Tax | Not in force | Starts on specific goods |
| EFD-Contribuições | Filed monthly | Receives no new events from 2027; filed for December 2026 and for corrections |
The CBS monthly cycle
Under the CBS regulation (Decree 12,955/2026), CBS is calculated monthly as debits on supplies less credits. The Federal Revenue makes an assisted calculation available by the 15th of the following month for most companies, based on electronic invoices and other information; the company may adjust it, and the balance is due by the last business day of the following month, counted under the calendar of the head office’s location, including state and municipal holidays. The first payment, for January 2027, falls due on February 26, 2027 (computed). Electronic invoices began to carry CBS and IBS fields during 2026, so invoice data now drives the tax calculation directly. The split payment mechanism, under which payment providers separate the tax at the moment of payment, is to be introduced gradually by joint act and had no start date as of October 2026.
The monthly calendar in 2027
| When (month following the event) | What |
|---|---|
| By the 15th | EFD-Reinf; CBS assisted calculation made available by the Federal Revenue |
| By the 20th | Employer social security contributions, income tax withheld on salaries, FGTS deposit |
| Last business day | DCTFWeb; CBS payment; monthly IRPJ and CSLL estimates (Lucro Real, annual calculation); quarterly IRPJ and CSLL (at the end of each quarter) |
| State and city calendars | ICMS and ISS, which remain in force until the 2029–2032 transition |
See monthly tax compliance in Brazil for how these obligations connect.
Annual and periodic dates in 2027
| Date | Obligation |
|---|---|
| January 25 (computed) | Last PIS and Cofins payment (December 2026) |
| February 26 (computed) | First CBS payment (January 2027) |
| March 31 | Central Bank SCE-IED annual declaration, base date December 31, 2026, for investees with total assets of R$100 million or more |
| April 30 | Quotaholders approve the 2026 accounts (Ltda) |
| June 30 (computed) | ECD, digital accounting books for 2026 |
| June 30, September 30, December 31 | SCE-IED quarterly declarations, for investees with total assets of R$300 million or more |
| July 30 (computed) | ECF, corporate income tax return for 2026 |
| November 30 | First installment of the 13th salary (deadline in practice; the law allows February to November) |
| December 20 | Second installment of the 13th salary |
| December 31 | Annual update of beneficial ownership in the CNPJ register, if nothing changed during the year |
See annual corporate compliance for a Brazilian Ltda and SPED, ECD and ECF explained.
National holidays in 2027
January 1 (Friday), Good Friday (March 26), April 21 (Wednesday), May 1 (Saturday), September 7 (Tuesday), October 12 (Tuesday), November 2 (Tuesday), November 15 (Monday), November 20 (Saturday) and December 25 (Saturday). Carnival (February 8 and 9) and Corpus Christi (May 27) are optional days for the federal government but affect banking and business in many cities. States and municipalities add their own holidays.
Preparing for 2027 now
- ERP and invoicing: confirm that tax codes, CBS and IBS fields and the end of PIS and Cofins are configured for January 2027.
- Pricing and contracts: review prices and contract clauses that refer to PIS and Cofins (see Brazil’s tax reform explained).
- Credits: map which purchases will generate CBS credits under the broader credit rules, and check supplier invoices.
- Cash: plan the CBS payment on the last business day instead of PIS and Cofins on the 25th.
- Calendar: load the 2027 dates, including local holidays at the head office, into the compliance calendar.
How Solidy can help
Solidy already serves subsidiaries of multinational companies in Brazil. Our tax compliance and accounting teams run the monthly and annual calendar, support the transition of invoicing and returns to the CBS, and report deadlines and filings to headquarters every month. See our tax compliance service or talk to our consultants.
Related guides
Sources
- Decree 12,955/2026 (CBS regulation), articles 43 to 46 (monthly calculation and payment). camara.leg.br
- Complementary Law 214/2025, articles 343, 344, 346, 347 and 454 (transition rates and IPI). planalto.gov.br
- Constitutional Amendment 132/2023, transitional provisions article 126. planalto.gov.br
- Federal Revenue, tax agenda (October 2026), with the monthly due dates of payroll taxes, DCTFWeb and IRPJ/CSLL. gov.br
- Normative Instructions RFB 2,003/2021 and 2,004/2021 (ECD and ECF deadlines). normas.receita.fazenda.gov.br
- Central Bank Resolution 278/2022, articles 38 to 41 (SCE-IED periodic declarations). bcb.gov.br
- Law 4,749/1965 (13th salary). planalto.gov.br
- Law 662/1949, Law 6,802/1980 and Law 14,759/2023 (national holidays). camara.leg.br
Information only, updated October 2026. Dates marked as computed should be confirmed against the official 2027 agenda when published. Not a substitute for advice on your specific case.
