Tax Reform Simulator: Understand the Impact of the IBS and CBS

O CLM Controller Tax Reform Simulator It was developed to help companies visualize how the gradual replacement of current consumption taxes with the IBS (Goods and Services Tax) and by the CBS (Contribution on Goods and Services) may affect your tax burden between 2026 and 2033.

The tool allows you to compare different scenarios using information from your own business, such as revenue, business activity, tax status, customer profile, and the potential to utilize tax credits.

The goal is to offer a initial estimate for planning. However, the result should not be interpreted as the final amount your company will pay following the tax reform. The actual tax burden will depend on the characteristics of each transaction, the available tax credits, the industry in which the company operates, and the rules that will apply to the company.

How Does the Tax Reform Simulator Work?

The simulator uses the information entered by the user to generate different consumption tax scenarios.

You can analyze:

1. Standard Simples Nacional: It estimates the DAS based on information such as accumulated gross revenue, business activity, and, when applicable, the R Factor.
2. Simple Hybrid: It simulates the possibility of remaining in the Simples Nacional system while paying IBS and CBS under the regular tax regime, outside the DAS.
3. Presumed Profit: It compares the company’s reported current tax liability with the projections from IBS and CBS and the tax credits that may be claimed.
4. Real Profit: It allows for a similar analysis, taking into account the new credit systems of the IBS and the CBS.
5. Comparison: Place the scenarios side by side to make it easier to see the differences.

This comparison is especially important because the tax reform will not affect all companies in the same way.

Two companies with the same revenue may have completely different results depending on factors such as the amount of taxable purchases, expenses that generate tax credits, customer profile, economic activity, and the composition of the supply chain.

What is the “Simples Híbrido” shown in the simulator?

One of the main changes introduced by the Tax Reform for companies under the Simples Nacional program is the option to choose Regular calculation of the IBS and CBS.

The law allows the company to remain in the Simples tax regime for all other taxes, but to calculate IBS and CBS separately, following the rules of the regular tax regime.

This possibility is provided for in Article 41 of the Complementary Law 214/2025. See Complementary Law No. 214/2025 on the Planalto website

In practice, this decision may primarily affect companies that sell to other companies—the so-called market B2B, since the use of tax credits now plays a greater role in the supply chain.

For this reason, the simulator also takes into account the percentage of sales made to businesses and the estimated IBS and CBS credits.

To better understand this possibility, see also the CLM Controller content on Collect IBS and CBS outside the Simples Nacional system.

Why does the simulator cover the period from 2026 to 2033?

The consumption tax reform will be implemented gradually.

In 2026, the system entered a testing phase, with rates of 0.9% for CBS and 0.1% for IBS, subject to the specific rules set forth in the law.

From 2027, PIS and Cofins will be phased out, and CBS will effectively take over their role in the new model. The IBS will begin to be implemented and will play a greater role starting in 2029.

Between 2029 and 2032, the ICMS and ISS will be gradually replaced by the IBS.

In 2033, the full implementation of the new consumption tax model is planned.

That is why selecting the correct year in the simulator is essential: the tax structure changes during the transition.

Have the IBS and CBS tax rates already been set?

It is not yet finalized for all periods under the new system.

A CGIBS Resolution No. 14/2026 In its projection methodology, it used an estimate of 27,91% for the combined standard tax rate for IBS and CBS, of which 18,70% are related to the estimated portion of the IBS and 9,21% are derived, by difference, from the CBS.

That doesn’t mean that all companies will pay 27,91%.

A percentage is a technical reference for projections and the effective tax burden may vary due to the credit system, tax rate reductions, special tax regimes, specific treatment, and the characteristics of each transaction.

That is precisely why the simulator uses baseline scenarios, allowing for the assessment of potential impacts without presenting an estimate as if it were a definitive tax liability.

What do the simulator results show?

The result helps illustrate the difference between the reported current load and the projected scenario using IBS and CBS.

Depending on the selected regime, factors such as tax credits, the residual portion of current taxes during the transition period, imports, tax benefits, and the characteristics of the transaction are also taken into account.

This allows us to answer an important initial question:

“Could the tax reform increase or decrease the consumption tax on my company?”

But that is only the first step in the analysis.

Why doesn’t the simulator replace a comprehensive tax analysis?

An online simulation must use standardized data. A real-world company, on the other hand, has unique characteristics that can significantly alter the results.

To determine the actual impact of the tax reform, a comprehensive analysis may need to consider, among other factors, the classification of products and services, tax benefits, specific or differentiated tax regimes, credits that can actually be utilized, imports, suppliers, customer profiles, margins, contracts, pricing, and cash flow.

In addition, the simulator focuses its comparison primarily on the consumption tax.

In the analyses of Presumed Profit and Actual Profit, for example, it does not replace a comprehensive study involving IRPJ, CSLL, tax bases, deductible expenses, and other specific features of each tax regime.

Therefore, finding a lower load in a given scenario in the simulator It does not automatically mean that your company must change its tax regime.

Want to know what the real impact of the tax reform will be on your company?

Use the simulator as an initial assessment to understand possible scenarios and identify the key areas of concern for your business.

For decisions such as remaining in the Simples Nacional program, opting for regular payment of IBS and CBS taxes, continuing under the Presumed Profit regime, evaluating the Actual Profit regime, or revising prices and contracts, it is necessary to perform in-depth calculations using the company’s actual tax and accounting data.

A CLM Controller Tax Consulting It conducts this analysis on a case-by-case basis, taking into account the operation, the current tax regime, tax credits, the cost structure, and the impacts of the transition under the Tax Reform.