government schedules the beginning of federal tax collection on harmful items for 2027

The federal administration established the calendar for the taxation of goods considered harmful to the ecosystem or human well-being. According to the newspaper Gazeta do Povo, the requirement for the tax charge known as the sin tax will begin in the second month of 2027.

The determination is part of Provisional Measure number 1,399 of 2026, released through a supplementary publication in the Official Gazette on Wednesday (4), according to information from InfoMoney. The exaction falls on tobacco, alcohol, polluting agents, soft drinks, cars, boats, planes, gambling and betting.

According to the same vehicle, the application will happen singularly in the production chain, right at the factory exit or in the import process, without generating credits for the companies. The current charge replaces part of the old IPI structure.

The report indicates that there will be high percentages for distilled spirits such as vodka and whiskey, while vehicles will be taxed based on strength, safety and energy efficiency. Regarding mineral resources taken from nature, the tax percentage will be null until the 31st of the last month of 2027, as pointed out by InfoMoney.

The format designed for the year 2027 is provisional in nature. The permanent guidelines applicable for the year 2028 and subsequent periods will be published by May, while gradual changes are scheduled between 2029 and 2033.

What changes for the investor

The implementation of the tax changes the dynamics of costs and margins in specific sectors of the stock exchange, such as beverages, automotive and betting. Managers and analysts begin to recalculate the impact of the tax burden on the cash generation of listed companies, while the market awaits the definition of definitive rates and the details of transitional rules.

Automatically translated from Portuguese.