How much your price needs to change through 2033, with IBS and CBS inside it.
- 8 fields
- 3 rate scenarios
- 2026 to 2033, year by year
Pricing calculator
Result for a sale or contract in 2027, Modal scenario.
Result
Price for a customer who does not deduct the new tax later
R$ 176.329,70
The full price, for whoever pays and recovers nothing.
- What stays when the customer deducts the tax later
- R$ 163.636,36
- IBS/CBS shown on the invoicePasses through the company to the government.
- R$ 12.693,33
- Total cost (purchase plus other costs)
- R$ 120.000,00
Difference from the current price
+R$ 11.329,70
Equivalent adjustment
+6.9%
The price needs to go up.
How the price changes through 2033
| Year | Price, customer without credit | Price or cost, customer with credit |
|---|---|---|
| 2026 | R$ 170.717,25 | R$ 170.717,25 |
| 2027 | R$ 176.329,70 | R$ 163.636,36 |
| 2028 | R$ 176.329,70 | R$ 163.636,36 |
| 2029 | R$ 176.890,98 | R$ 161.434,98 |
| 2030 | R$ 177.510,70 | R$ 159.292,04 |
| 2031 | R$ 178.186,57 | R$ 157.205,24 |
| 2032 | R$ 178.916,41 | R$ 155.172,41 |
| 2033 | R$ 184.320,00 | R$ 144.000,00 |
Scenario chosen above and the official transition schedule. In 2026 the two columns match because IBS/CBS is not yet charged, it is a test year.
This calculator does not include IRPJ or CSLL, which apply to your profit and not to the selling price, and the reform does not change how either is calculated. To build them in, leave room for them inside the desired margin.
The spreadsheet
The same math, to take with you.
The calculator above is the spreadsheet Ocean Tax uses with clients, running on screen. The file has two tabs: the Price Calculator, with the fields you just saw, and Assumptions and Scenarios, with the official transition schedule (arts. 126 to 129 of the ADCT and Complementary Law 214/2025) and the three rate scenarios for 2033.
In the spreadsheet, Ocean Tax fills the initial setup with your real tax data. If you sell products or services that differ a lot from one another, use one copy for each, instead of a single cost and margin for everything.
"This is a reference number to help the decision. The final price also depends on the market, on competitors and on the negotiation with each customer."
What the math leaves out
Five situations that call for a separate calculation.
They are the same ones listed in the Assumptions tab. If any applies to you, the calculator result is where the conversation starts, not the price.
- 01
Sector with a reduced rate
Education, health and medical devices, the expanded basic food basket, agriculture and culture, communication and sport have a legal reduction of 60%, 30% or 100% on the reference rate. In those cases the curve overstates your tax: confirm the NCM or NBS before using it.
- 02
Selective Tax
From 2027 it applies to the production, sale or import of cigarettes, alcoholic and sugary drinks, fossil fuels and polluting vehicles, with its own high rates. The calculator does not include it.
- 03
Your cost may fall during the transition
Under the cumulative regime (Presumido), PIS and COFINS on your purchases stay embedded in the cost, with no credit. With IBS and CBS, almost every purchase generates credit. The calculator keeps the cost fixed year after year; if you buy a lot of services, the real cost tends to fall.
- 04
ICMS tax incentives
Presumed credit, base reduction and the like are already deducted from the net ICMS you enter. IBS has no regional incentive of that kind; there is a Compensation Fund from 2029 to 2032, paid separately and outside the price. The calculator ramp does not reproduce the sharper cut when the benefit runs out.
- 05
Split payment
It does not change the calculated price. It changes the cash available at the moment of sale, because the IBS and CBS amount can be withheld straight to the tax authority on payment. High-volume operations need to plan for it.
Common questions
Where do the 2026 to 2033 rates come from?
From the official schedule of the consumption tax reform: arts. 126 to 129 of the ADCT, added by Constitutional Amendment 132/2023, and Complementary Law 214/2025. In 2026 IBS and CBS are in a test year (art. 348 of LC 214/2025) and do not enter the price; in 2027 PIS and COFINS cease to exist and CBS starts being charged; from 2029 to 2032 ICMS drops a tenth a year until it reaches zero in 2033. The IBS/CBS curve the calculator uses goes from 8.5% in 2027 to 27% in 2033, in the reference scenario.
What changes between the Optimistic, Modal and Pessimistic scenarios?
The total rate in 2033: 26%, 28% or 29.5%. The whole curve from 2027 to 2033 is adjusted by the ratio between the scenario rate and the reference rate (27%). Modal is the one the spreadsheet comes with and the most likely today. For long-term contracts, look at the Pessimistic one too, because the final rate is not yet closed in law.
Why does the calculator show two prices, with and without credit?
Because IBS and CBS are non-cumulative: when your customer is a company and recovers the tax later, what stays with them is the price without the highlighted tax. When they do not recover it (a final consumer, for instance), they pay the full price. The difference between the two columns is exactly the IBS/CBS that passes through your company to the government.
Does it work for services?
It does. The first field of the initial setup takes ICMS or ISS, and the transition logic is the same. What changes is the number you enter today, and it must be the net figure, after credits, never the gross debit.
Do I need to sign up to use it?
The on-screen calculator is open and does not store what you type. To download the spreadsheet we ask for name, email and WhatsApp, and the file opens right away. Downloading commits you to nothing.
Is the result the price I should charge?
It is a reference number to help the decision, calculated with your cost, your margin and the official schedule. The final price also depends on the market, on competitors and on the negotiation with each customer, and the math does not include IRPJ and CSLL, which apply to your profit. The initial setup deserves a review at least once a year, with the latest tax figures.
Tell us what your company is facing today.
You do not need to arrive with the diagnosis ready. The team reads the context and points the conversation to whoever can assess the case properly.