O que falta para a reforma tributária valer em 2026

Tramita no Senado a segunda parte da reforma

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A primeira etapa já virou lei, mas depende da segunda para ser implementada

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O objetivo é simplificar a legislação, favorecer quem tem menos e combater a sonegação

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A primeira parte da reforma cria o IVA para substituir o ICMS, ISS, PIS, Cofins e IPI

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O novo imposto IVA incidirá só no local de consumo, não haverá cobrança no local de produção

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O IVA — dividido entre o CBS e o IBS — dará fim à sobreposição de tributos ao longo da cadeia produtiva

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A segunda parte da reforma regula o Comitê Gestor do Imposto sobre Bens e Serviços

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O órgão coordenará a arrecadação, a fiscalização e a distribuição do IBS, tributo que unificará os atuais ICMS e ISS

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O Conselho Superior do Comitê Gestor reunirá 27 secretários da Fazenda dos estados e 27 representantes municipais eleitos pelos prefeitos

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Além disso, a segunda parte da reforma define regras nacionais para o imposto sobre heranças e doações

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A votação é considerada vital para iniciar o período-teste de cobrança em janeiro de 2026, conforme já previsto em lei

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O relatório do senador Eduardo Braga já foi aprovado na CCJ e agora será votado no Plenário

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Saiba mais:

[{"selector":"#anim-c40b7cb7-3d59-4a4f-8f63-0c453ce8330f","keyframes":{"opacity":[0,1]},"delay":0,"duration":450,"easing":"cubic-bezier(.3,0,.55,1)","fill":"both"}] [{"selector":"#anim-e348f243-2404-45ab-a292-eedfa5793c3a","keyframes":{"transform":["scale(0.3333333333333333)","scale(1)"]},"delay":0,"duration":450,"easing":"cubic-bezier(.3,0,.55,1)","fill":"forwards"}] ➥ Projeto de regulamentação da reforma triutária Acompanhe as notícias do Senado ➥ Reforma tributária: o que você precisa saber ➥ Eduardo Braga explica principais pontos do relatório ➥ Para senadores, regulamentação estimula investimentos

[{"selector":"#anim-66923a6c-9c79-4067-967b-6a857c96405e","keyframes":{"opacity":[0,1]},"delay":500,"duration":1200,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] produção Elisa Chagas edição Valter Gonçalves Jr. Sarah Nunez edição de fotos e multimídia Bernardo Ururahy foto de capa Luciano Luppa/Adobe Stock Publicado em 19/9/2025 Expediente: