TaxUp Reform Index: a national diagnostic of corporate readiness.

Why this study exists

The Brazilian Tax Reform (Constitutional Amendment 132/2023, regulated by Complementary Law 214/2025 and subsequent legislation) takes effect progressively between 2026 and 2033. It is the largest structural change to the Brazilian tax system in three decades — it replaces PIS, COFINS, ICMS and ISS with two new taxes (the state/municipal IBS and the federal CBS) built on full non-cumulativity — while the IPI is cut to zero, except the Manaus Free Trade Zone, without being extinguished — creates the Selective Tax on goods harmful to health and the environment, and introduces split-payment as an automated collection mechanism.

Despite the volume of press coverage and abundant academic output, a notable gap remains: there is almost no primary data on how Brazilian companies are actually preparing. Existing surveys are fragmented (industry associations with small samples), dated (predating the infra-constitutional regulation) or biased by their source (consultancies publishing to promote services).

The TaxUp Reform Index sets out to fill that gap with structured research covering technical readiness (NF-e under NT 2025.002 adaptation status, IBS/CBS impact modeling, team training), decision readiness (the 2027 Simples decision, investment planning) and strategic readiness (views on the timeline, expected impact, intent to engage a consultancy).

Methodology

• Universe: Brazilian companies with gross annual revenue from BRL 10M to BRL 1B (mid-market and large non-financial companies). Includes multinationals with a Brazilian subsidiary in this profile.
• Target n: 200 to 300 valid responses (after filtering for duplicates and eligibility).
• Collection: Online questionnaire in anonymous format (with the option to self-identify to receive the exclusive report). Distribution via LinkedIn outreach, direct email and partnerships with industry associations.
• Collection window: open in June 2026, with expected close at the end of July 2026.
• Statistical analysis: Distributions by sector (12 categories), size (7 revenue bands), tax regime, capital origin and region. Cross-tabs between technical readiness and company profile.
• Confidentiality: Individual data is not shared. Only aggregate statistics appear in the final report. Processing in accordance with the LGPD (Law 13.709/2018) and the TaxUp Privacy Policy.
• Declared biases: The sample tends to over-represent companies whose owners/CFOs are active on LinkedIn and within the TaxUp network. This is openly disclosed in the final report and factored into the conclusions.

15 lines of inquiry

The questionnaire covers 15 dimensions organized into three blocks:

Block I — Company profile (5 questions)

• Primary sector of activity (12 categories);
• Gross annual revenue;
• Current federal tax regime;
• Capital origin (domestic, foreign minority, foreign control, wholly owned subsidiary);
• Location of the main operation.

Block II — Technical and operational readiness (6 questions)

• NF-e under NT 2025.002 adaptation status;
• The 2027 Simples decision (Simples Nacional opters only);
• Modeling of the IBS/CBS impact on operating margin;
• Training of the accounting and tax team;
• Self-reported readiness confidence (1–10 scale);
• Biggest remaining technical questions.

Block III — Investment and strategy (4 questions)

• Estimated investment in adaptation (24 months);
• Intent to engage an external consultancy;
• Respondent's role;
• Receiving the consolidated report (optional, with email capture).

Timeline

• June–July 2026: Data collection via outreach (LinkedIn, direct email, industry-association partnerships);
• August 2026 (weeks 1–2): Statistical analysis + cross-tabs;
• August 2026 (weeks 3–4): Report writing (TaxUp consultant) + editorial design of the PDF;
• September 2026: Public launch with coordinated PR (tier-1 media).

Companies that self-identify in the survey will receive an exclusive copy of the report seven days before the public launch, in recognition of their contribution.