Sectorial tax expertise across the Brazilian economy
Brazilian taxation is heavily sectorized: each industry faces specific exposures, regimes, and recovery opportunities. TaxUp covers six verticals with senior consultant technical depth — from heavy manufacturing through digital tech, from agribusiness to multinationals operating cross-border.
Manufacturing & Consumer Goods
IPI, ICMS-ST cascading, STJ Theme 779 input credit, Tax Reform CBS/IBS adaptation.
See the sector practice DIFAL · ICMS-ST · Simples 2027Retail & E-commerce
DIFAL, ICMS-ST reimbursement, marketplace seller regime, Simples Nacional Decision 2027.
See the sector practice LC 214/2025 · monophasic PIS/COFINSHealthcare & Pharma
LC 214/2025 specific regime for health services, monophasic PIS/COFINS, immunity for non-profits.
See the sector practice Software ISS · Lei do Bem · Pillar 2Technology & SaaS
ISS × ICMS on software (STF ADI 1.945/5.659), Lei do Bem R&D incentive, Pillar 2 OECD for unicorns, royalty TP.
See the sector practice FUNRURAL · Kandir · EC 132Agribusiness
FUNRURAL, Kandir Law (ICMS export immunity), Constitutional Amendment 132 agribusiness specific regime.
See the sector practice Pillar 2 · WHT 10% · Transfer PricingMultinationals in Brazil
Pillar 2 OECD QDMTT, WHT 10% on dividends, full OECD Transfer Pricing, CIDE-royalties.
See the sector practiceWhy tax treatment diverges so much between industries
Brazilian tax law applies differently across industries. A manufacturer faces ICMS-ST and IPI complexity that a SaaS company never sees. A retailer navigates DIFAL and marketplace rules that an agribusiness ignores. A foreign-controlled subsidiary operates in a Transfer Pricing regime that pure Brazilian companies escape.
Serving an industry well requires command of three layers at once:
- The federal tax layer — the corporate regime (Lucro Real, Lucro Presumido, Simples Nacional) and the federal, state and municipal taxes read through the lens of that industry.
- The sector regulation layer — the rules that interact with taxation: ANVISA for healthcare, ANS for health plans, ANATEL for telecom, MAPA for agribusiness, ANEEL for energy. Each with its own logic.
- The case-law and exception layer — the Manaus Free Trade Zone, SUDENE and SUDAM incentives, monophasic regimes, drawback, presumed rural regimes, and the consolidated CARF, STJ and STF case law that applies to the sector.
For each vertical, TaxUp brings senior consultant technical depth — no junior rotation, no industry-agnostic templates.
Industry-specific diagnostic — 30-minute consultation
In 30 minutes with a senior consultant, we map the specific tax exposure and opportunities of your operation given the industry vertical, regulatory regime, and current legislative landscape. No charge, no commitment.
Book a diagnosticFrequently asked questions about
industry coverage.
Why the vertical changes the argument, the regime and the calendar.
Why is Brazilian tax work organised by industry?
Because the argument that solves one industry does not solve another. Construction disputes the deduction of materials from the ISS base; retail and wholesale dispute ICMS-ST and state incentives; agribusiness disputes presumed credit and exports; multinationals deal with transfer pricing and Pillar 2.
Does the tax reform affect every industry the same way?
No. Complementary Law 214/2025 created specific and differentiated regimes — real estate, healthcare, education, agribusiness, fuels and financial services among them — each with its own reducer, rate or mechanics.
Do state ICMS incentives survive the reform?
Not in their current form. State ICMS programmes are dismantled during the transition, and the Compensation Fund was created to cushion the loss — with prior qualification and an onerousness test that filters out most claims.
Does industry matter more than company size?
For the tax design, usually yes. The accessory obligations follow the regulation, so the starting point is the industry classification rather than revenue.