TCU Approves CBS Reference Rate of 11.3% for 2027
This Wednesday, October 28, 2026, the Federal Court of Accounts (TCU) unanimously approved, in an extraordinary plenary session, the calculation that sets the reference rate of the Tax on Goods and Services (CBS) at 11.3% for next year. The result was calculated at 11.3468% and rounded to 11.3%, in a decision made during an extraordinary plenary session and unanimously approved by the Court's ministers. This number is the missing piece to give concrete shape to 2027 tax planning, since until now the market had only been working with unofficial estimates.
The percentage came in well above what had been used as a reference by the productive sector. The approved percentage for CBS came in above the 9.21% currently used as a reference by the IBS Steering Committee. In the same session, the TCU also approved a 44.16% reducer for purchases made by direct public administration, autarchies, and public foundations.
Why the rate came in above expectations
The calculation of the reference rate also takes into account IOF revenue on insurance and IPI, which will have a zero rate for almost all products. The TCU sought the rate that brings CBS to this level based on the 2023 and 2024 average and arrived at 11.3468%, rounded to 11.3%. According to the Court, the greater the number of favorable tax treatments provided for in legislation, the higher the rate needed to maintain the level of public revenue tends to be.
The rapporteur minister made a point of emphasizing the limits of the number. TCU President Vital do Rêgo stated that the reference rate is a parameter and that the Union may set a different percentage through specific legislation, and that the number reflects projected revenue for 2027 and does not measure the effect on prices or sectors.
Timeline until effective collection
The process now moves to the Legislature. The result must be forwarded to the Federal Senate by Friday (30th). Senators have until December 15 to set the final rate through a resolution, and may change the percentage proposed by the TCU. If the deadline is not met, the transition rule has already been defined: should this not occur, the rate presented by the TCU will take effect starting January 1, 2027.
Even if the Senate confirms the 11.3% rate, actual collection in the first year will not be exactly that number. Article 347 of Supplementary Law 214/2025 establishes, for 2027 and 2028, a reduction of 0.1 percentage point on the rate set by the Union. If the Union adopts the 11.3% reference as the standard rate, the resulting percentage will be 11.2% in 2027.
What this means in practice for those working with NF-e, NFC-e, and ERP
The number is not just a fiscal policy statistic: it becomes an XML field, a calculation rule, and a pricing line. As a recent technical analysis points out, with the 11.3% rate now defined, companies have a more concrete basis for projecting tax burden, setting prices, reviewing contracts, and configuring systems for 2027. The practical recommendation is clear: review pricing models and ERP and fiscal document configuration, planning for quick updates should the Senate change the rate.
It's worth reinforcing that the impact is not uniform. CBS will be structured under the principle of non-cumulativeness, with a credit appropriation system distinct from the one currently used for PIS and COFINS, and the financial impact will depend on the characteristics of each activity, the composition of costs and expenses, the tax framework, and the capacity to make use of credits.
Simples Nacional: extra attention for those who opted for the hybrid regime
For companies that remained under the unified Simples Nacional model, the news has an indirect effect: CBS remains embedded in the DAS, with no change to the regime's rate. For those who opted for the hybrid regime during the September window, however, the scenario changes, because the company remains in Simples Nacional for other taxes but chooses to calculate and pay CBS and IBS under the regular regime, no longer including them as part of the DAS. This means the full 11.3% rate (or 11.2% with the transitional reduction) now applies to these companies just as it does under the regular regime, which reinforces the importance of simulating the impact before finalizing 2027 configuration.
A warning that echoed during the TCU session itself reinforces this point of attention. According to reports from the day, Minister Augusto Nardes voted in favor of the calculation but drew attention to the fact that a large portion of small businesses under Simples will not be able to generate tax credits for their customers, favoring larger companies in the business chain.
Checklist for the coming weeks
Tax, accounting, and IT teams can use this period before the Senate's decision to move forward in parallel, without waiting for the final word: update tax burden simulations using the 11.3% reference (as well as the 11.2% scenario); review price and margin configuration in management and fiscal issuance systems; check each company's framework (regular regime, unified Simples, or hybrid) in light of the new number; and monitor the text of the Senate resolution until December 15, since it may change the percentage proposed by the TCU.
This content is for informational purposes only and does not replace guidance from your accounting firm, which should assess your business's specific framework in light of the reference rate and the transition rules of the tax reform.
If your team wants to understand how Edoo's ERP is already preparing for the fiscal document layout with IBS, CBS, and the Selective Tax, get in touch with Edoo.
CBS at 11.3% in 2027: what the TCU's calculation changes for tax, accounting, and IT