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Brazil tax reform, regional debt, and hydrogen policy

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2026-09-24 15:15 UTC → 2026-09-30 09:45 UTC · added ~~removed~~

Brazil tax reform, regional debt, and ~~fuel legislation~~ hydrogen policy

By late September 2026, Brazil’s fiscal landscape is defined by systemic tax reform, regional debt management, and new frameworks for sustainable energy. The national tax reform aims to replace current levies like ICMS and ISS with new taxes (CBS and IBS) by 2033. ~~Companies under the Simples Nacional regime face a critical decision regarding the 2027 transition, expected to begin in September 2026.~~ To address litigation, Complementary Law No. 236/2026 was published on September 4, integrating mediation and special arbitration into the National Tax Code (CTN). This law allows for binding arbitral sentences with the same weight as judicial decisions and caps non-compliance fines at 75% of the tax due, rising to 100% for fraud or 150% for recidivism. New provisions to Article 194 of the CTN require tax administrations to prioritize preventive methods, encouraging ‘spontaneous denunciation’ under Article 138 to resolve discrepancies before they escalate. Regional debt management continues through various ‘Refis 2026’ programs. ~~Following earlier initiatives in Olinda, João Pessoa, and Bahia, new municipal programs have emerged.~~ In Aparecida de ~~Goiânia’s~~ Goiânia, the 2026 Refis program offers up to 90% discounts on interest and fines for IPTU, ISS, and ~~ITBI.~~ ITBI from October 5 to November 6. Cuiabá provides up to 95% discounts for full payments or 48-month installments. Taubaté and Primavera do Leste ~~are offering~~ offer up to 100% amnesty on interest and fines for specific ~~payment~~ terms, while Maceió’s Prefis and São Bernardo’s ‘Tudo em Dia Empresas’ also feature significant discounts. At the state level, a new edict allows for ICMS debt regularization with up to 95% discounts for taxpayers in judicial reorganization or those affected by climate catastrophes. In the ~~fuel and lubricant~~ energy sector, ~~companies face new regulatory hurdles under Resolution ANP nº 994/2026.~~ the government has regulated the National Low Carbon Hydrogen Policy through Decree No. 13.096/2026. This framework establishes the Special Incentive Regime (Rehidro), offering zero-rate PIS/Pasep and Cofins on inputs for certified projects, and the Low Carbon Hydrogen Development Program (PHBC), which provides up to R$18.3 billion in tax credits via reverse auctions between 2030 and 2034. The National Association of the Green Hydrogen Industry (ABIHV) projects R$115 billion in investments by 2030.

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