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11.3% CBS and a 44.16% cut on public purchases: what the TCU calculation changes for government suppliers in 2027

On 28 Oct 2026 the Federal Court of Accounts (TCU) set the 2027 CBS reference rate at 11.3% and a 44.16% cut for purchases by government bodies, agencies and public foundations. The Senate sets the final values. Who is covered and what to check in the tender.

EditalMD · Published · Reviewed

What the TCU decided on 28 October

The Federal Court of Accounts (TCU) approved, in an extraordinary session, the calculation of the 2027 reference rate of the Contribution on Goods and Services (CBS): 11.3468%, rounded to 11.3%. CBS replaces PIS and Cofins from 2027. The case is TC 006.529/2026-7.

In the same calculation, the TCU set a 44.16% reduction for purchases made by direct public administration, government agencies (autarquias) and public foundations. The figure is the average of 2023 and 2024.

The result goes to the Senate, which sets the reference rate and the reduction by resolution. According to the TCU, the Senate deadline is 15 December. The reference rate is not necessarily the rate that will be charged: the Federal Government may set its own by law and, without a law, the reference rate applies.

How the reduction works on public purchases

  • On purchases by public bodies, agencies and foundations, CBS and IBS rates are cut uniformly in proportion to the reduction (article 472 of Complementary Law 214/2025).
  • All the tax on the purchase goes to the buying government. On a federal purchase, the other governments' IBS goes to zero and CBS becomes the sum of the rates, already reduced (article 473).
  • On these purchases, the tax arises at payment, not at delivery (article 10, paragraph 2).
  • The reduction does not apply to in-person purchases with a tender waiver, to suppliers paying through Simples Nacional or as MEI, or to operations with a single national rate, such as fuels (article 472, sole paragraph).
  • State-owned companies, such as public banks and Petrobras, are not covered: the rule applies to public bodies, agencies and foundations.

What it changes for those who sell to the government

For a company in the regular regime, the CBS on a sale to a public body in 2027 will be lower than on a sale to another company. The bid price stops carrying PIS and Cofins and carries the CBS of the operation, with the reduction. Suppliers that pay CBS inside the DAS, under Simples Nacional or as MEI, get no reduction.

  • Contracts paid in 2027 already follow the new rule, even if the tender is from 2026.
  • Before bidding, check the tax clause, the rebalancing clause and the cost sheet model in the tender notice.
  • The figures still depend on the Senate resolution. Review your pricing when it comes out.

How to follow it on EditalMD

  • Create an alert with the words for what you supply and a maximum value. New tenders arrive on the site or by e-mail.
  • Open the Registered prices tab to see valid price records and prices already paid for the same item before building your 2027 bid.