Brazil to tax online purchases under $50 with new CBS levy from 2027

Brazil’s tax reform will subject international online purchases of up to US$ 50 to the federal Contribuição sobre Bens e Serviços (CBS) starting on 1 January 2027. The exact CBS rate is still under discussion, with estimates ranging from 8.8% to about 9.4%, and will be set by the Treasury and the TCU before Senate approval. The measure revives the practical effect of the former “taxa das blusinhas”, which imposed a 20% import duty on low‑value shipments before being revoked in May 2026.

In parallel, the reform introduces an Imposto Seletivo – a “sin tax” – also effective in 2027, targeting alcohol, tobacco, sugary drinks, high‑emission vehicles and mining activities. Companies are already revising contracts, pricing and cash‑flow models to accommodate the new consumption taxes and the dual‑VAT structure that also includes the upcoming IBS at state and municipal levels.