PIS & COFINS Tax Calculator

PIS and COFINS: cumulative vs non-cumulative

PIS and COFINS are federal social contributions on revenue. Two regimes coexist: cumulative (LL 9.715/1998 PIS 0.65% + 9.718/1998 COFINS 3% = 3.65% on gross revenue, no credit on inputs) and non-cumulative (LL 10.637/2002 PIS 1.65% + 10.833/2003 COFINS 7.6% = 9.25%, with credits on inputs, electricity, rent, depreciation). The base formula is contribution = revenue · rate − credits. Example: revenue R$ 100,000 in cumulative regime → R$ 3,650 due; in non-cumulative regime → R$ 9,250 gross, less credits.

Tax-regime choice usually drives the contribution regime: Simples Nacional already includes PIS/COFINS in the unified DAS; Lucro Presumido is cumulative; Lucro Real is non-cumulative. The STF "tese do século" (RE 574.706, 2017) excluded ICMS from the PIS/COFINS base, generating billions in restitution. The tax reform (LC 214/2025) replaces PIS/COFINS with CBS (Contribuição sobre Bens e Serviços), phasing in from 2027.

Brazilian context

Fiscal accounting, ERPs (Bling, Tiny, SAP, TOTVS) and tax-planning departments use these contributions on every NF-e. Single-phase regimes (fuels, beverages, vehicles, pharma) and zero-rate regimes (basic food basket) demand attention — the calculator's nominal rates apply only to the standard regime.

FAQ

Can I claim credit on every purchase under the non-cumulative regime? No. Only on inputs directly used in production or in the provision of services, electricity, qualified rents and depreciation of fixed assets — listed in art. 3 of LL 10.637/2002 and 10.833/2003.

How does the exclusion of ICMS from the PIS/COFINS base work in practice? Per the STF (RE 574.706/2017), the ICMS shown on the NF-e is subtracted from the contribution base. The RFB regulated the procedure in IN 2.121/2022.

When does CBS replace PIS/COFINS? CBS starts at a test rate of 0.9% in 2026, replaces PIS/COFINS in 2027 and reaches its full rate (estimated 8–9%) in 2027 — per the schedule of LC 214/2025.