IS (Selective Tax) in Depth

IS (Imposto Seletivo) is a federal tax created by Constitutional Amendment 132/2023 and regulated by Complementary Law 214/2025. Its purpose is not revenue but discouraging consumption of goods harmful to health or the environment. It is charged once only (at production, extraction, import or first sale), is not creditable and does not enter the IBS/CBS credit chain.

Scope and rules

Goods list (LC 214/2025): tobacco products; alcoholic beverages; sugary drinks; motor vehicles, vessels and aircraft; mineral extraction (iron ore, oil, gas… capped at 0.25%); betting and lotteries (fantasy sports included).
Timing: charged from 2027 (some items such as mineral extraction follow their own statutory schedule). Nothing is due on 2026 invoices.
Rates: set item by item by ordinary law, ad valorem or ad rem; national for a given good.
Base and computation: tax-exclusive, not inside its own base; it does not join the IBS/CBS base. Exports are not taxed, except mineral extraction.
Taxpayers: producers, extractors, importers and sellers at the first-sale stage (e.g. auctions).
XML: Technical Note 2025.002 adds an IS group on the item line: CST, classification code (cClassTrib IS), base, rate and amount.

Platform configuration (category is[] row)

Configure only for listed goods; leave is[] out for everything else.

Field	Purpose
`cenario` · `tipo_pessoa`	Row keys, same lookup rules as ICMS.
`situacao_tributaria`	IS CST, from the tax authority's IS code table.
`classificacao_tributaria`	IS classification code (cClassTrib IS).
`aliquota`	Rate (%). Ad rem items follow the statutory amount per unit.

The platform writes the is[] row into the XML IS group as-is. Leaving it unconfigured before 2027 does not affect issuance; configuring early makes the switch seamless.

IS rates and exact items are still going through legislation; this page tracks them. Companies dealing in listed goods should confirm applicability with their accountant ahead of time.