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The tax reform phases out ICMS tax incentives on a sliding scale: they shrink by 10% per year between 2029 and 2032 and disappear in 2033, together with the tax itself (art. 128 of the ADCT, added by EC 132/2023). For industries that today operate on the back of a state benefit, three routes remain … Leia mais

Since January 1, 2026, profits and dividends paid by the same legal entity to the same individual above R$ 50,000 in a month are subject to a 10% IRRF withholding on the full amount — not only on the excess (art. 6º-A of Lei 9.250/1995, added by the Lei 15.270/2025). The same law created an … Leia mais

Art. 152 of LC nº 227/2026 puts the ITCMD base at market value; art. 154, II sets a floor for quotas outside an organized market. The law is already in force (art. 182, III) and art. 156, I makes progressivity mandatory — the window lies in the state law, still to be enacted.

Federal tax incentives were not abolished by the reform, but their rules changed twice in two years. Law 14,789/2023 replaced the old exclusion of investment subsidies from the IRPJ and CSLL base with a tax credit of 25% on subsidy revenues (art. 6), conditioned on prior authorization from the Federal Revenue Service. And art. 4, § 8, IV of Complementary Law 224/2025 spares from the across-the-board cut only benefits granted for a fixed term to taxpayers who had already met an onerous condition — defined there as investment under a project approved by the federal Executive branch by December 31, 2025. A date already past.

PGDAU Public Notice No. 6/2026 (Edital PGDAU nº 6/2026), published by the PGFN in the Official Gazette of June 1, 2026, opens federal active debt of up to R$ 45 million per taxpayer (Article 2) to settlement with a discount of up to 100% on interest, penalties and legal charges, capped at 65% of the total value of each registration (Articles 4 and 7). That cap rises to 70% only for individuals, MEI, micro and small companies, Santas Casas, cooperatives, civil-society organizations and educational institutions (Articles 5 and 9) and for companies under judicial reorganization (Article 8). Adhesion runs until 7 p.m. (Brasília time) on September 30, 2026 (Article 1), on the PGFN Regularize portal.

Art. 128 of the ADCT (Constitutional Amendment 132/2023) sets ICMS and ISS at 9/10 of the rates in their own legislation in 2029, cutting one tenth a year to 6/10 in 2032, and art. 129 extinguishes both taxes from 2033 on. The reform is not one date, but nine planning windows that expire on their own, several still in 2026. The ICMS credit balance existing at the end of 2032, once homologated, offsets IBS in 240 equal and successive monthly installments — a fixed number, not a ceiling — except for permanent-asset credits, which follow the remaining term of art. 20, § 5, of Complementary Law No. 87/1996 (ADCT, art. 134, § 3, I and II). The TaxUp team maps each window, its deadline and the costliest mistake.

Na transição da reforma, o saldo credor de ICMS segue o art. 134 do ADCT (240 parcelas, IPCA a partir de 2033) e o de PIS/Cofins migra para a CBS (arts. 378-383): use a tempo ou vira ativo de baixa liquidez.

O Edital PGDAU 6/2026 abre, até 30/09, uma janela para negociar dívidas inscritas com desconto sobre juros, multas e encargos — na moldura do art. 11, § 2º, da Lei 13.988/2020, cujo § 3º eleva o teto a 70% e 145 meses para pessoa natural, microempresa e empresa de pequeno porte.

O art. 152 da LC 227/2026 põe a base do ITCMD no valor de mercado; o art. 154, II fixa piso nas cotas fora de mercado organizado. A lei já vige (art. 182, III): a janela está na lei estadual, sujeita à anterioridade (CF, art. 150, III, “b” e “c”).

Como a Lei 14.789/2023 trocou a exclusão da subvenção por crédito fiscal de 25% (art. 6º) e por que o art. 4º, § 8º, IV, da LC 224/2025 só preserva o benefício de quem teve projeto aprovado pelo Executivo federal até 31/12/2025.