🌍 English Version
📋 Índice
- → What is Tax Cashback?
- → Who is Eligible?
- → Products and Services with Cashback
- → How It Works in Practice
- → How to Receive the Cashback
- → Implementation Timeline
- → Difference Between CBS and IBS
- → Impact on Low-Income Families
- → Technology and Implementation
- → Frequently Asked Questions
- → Related Articles
- → Official Sources
- → Products with Cashback
- → How Payment Works
- → Estimated Values
- → Differences from Bolsa Família
- → Control and Transparency
Professionally translated from Portuguese. View original.
The tax cashback is one of the most innovative mechanisms of the Brazilian Tax Reform aimed at reducing inequality. Starting in 2026, low-income families registered in the CadÚnico will automatically receive a refund of part of the taxes paid on essential goods and services.
What is Tax Cashback?
Tax cashback is the automatic refund of taxes paid on purchases of essential goods and services for low-income families.
Objective: To protect the purchasing power of the most vulnerable and reduce the impact of consumption taxation.
Who is Eligible?
Beneficiaries: Families registered in the CadÚnico (Single Registry for Social Programs)
Requirements:
- Be registered in the CadÚnico
- Provide CPF on the invoice
- Purchase eligible products/services
- Keep registration updated
Products and Services with Cashback
100% CBS Refund (Federal)
| Item | CBS Refund | IBS Refund |
|---|---|---|
| ⚡ Electricity | 100% | 20% |
| 💧 Water and sewage | 100% | 20% |
| 🔥 Gas cylinder | 100% | 20% |
| 📱 Telephony | 100% | 20% |
| 🌐 Internet | 100% | 20% |
Important: States and municipalities can increase the IBS refund percentage (currently 20%).
How It Works in Practice
Example: Electricity Bill of R$ 200
Value Breakdown:
- Energy: R$ 145.45
- CBS (12%): R$ 24.00
- IBS (15.5%): R$ 31.00
- Total: R$ 200.00
Cashback for CadÚnico family:
- CBS: R$ 24.00 (100%)
- IBS: R$ 6.20 (20%)
- Total refunded: R$ 30.20
Effective cost: R$ 169.80 (15% savings)
How to Receive the Cashback
Step by Step
- Register in CadÚnico
– Visit the CRAS in your city
– Bring documents (ID, CPF, proof of residence)
– Register for free - Provide CPF in Purchases
– Always request CPF on the invoice
– Applies to energy, water, gas, phone, internet - Automatic Refund
– System automatically identifies purchase
– Calculates cashback amount
– Deposits into registered bank account or Pix
Implementation Timeline
| Year | Status |
|---|---|
| 2026 | Testing phase |
| 2027-2032 | Gradual implementation |
| 2033 | Complete system |
Difference Between CBS and IBS
CBS (Contribution on Goods and Services):
- Federal tax
- Replaces PIS and COFINS
- Cashback: 100% for low-income
IBS (Tax on Goods and Services):
- State + municipal tax
- Replaces ICMS and ISS
- Cashback: 20% (minimum)
- States/municipalities can increase
Impact on Low-Income Families
Estimated Monthly Savings
Family with average consumption:
| Item | Monthly Expense | Cashback |
|---|---|---|
| Energy | R$ 150 | R$ 22.65 |
| Water | R$ 80 | R$ 12.08 |
| Gas (bimonthly) | R$ 60 | R$ 9.06 |
| Phone | R$ 50 | R$ 7.55 |
| Internet | R$ 100 | R$ 15.10 |
| Total | R$ 440 | R$ 66.44 |
Annual savings: R$ 797.28
Technology and Implementation
The cashback will require:
- Automated identification system
- Cross-referencing CPF + CadÚnico + invoice
- Payment platform (Pix, bank account)
- Updated registrations
- Robust technological infrastructure
Frequently Asked Questions
1. Do I need to request the cashback?
No. The refund will be automatic for those registered in the CadÚnico and who provide CPF on the invoice.
2. How do I receive the money?
Deposit into the bank account or Pix registered in the CadÚnico.
3. Does it work for all purchases?
No. Only for listed essential products and services (energy, water, gas, phone, internet).
4. Can someone not registered in CadÚnico receive it?
No. Registration in CadÚnico is required.
5. When does it start?
Testing phase in 2026, gradual implementation until 2033.
6. Can states increase the cashback?
Yes. IBS has a minimum refund of 20%, but states and municipalities can increase it.
Read also: Tax Reform 2025: Complete Guide CBS and IBS – Timeline and Impacts
Read also: Split Payment 2026: How Automatic Tax Separation Works in the Reform
Related Articles
See also: Tax Reform 2025 | Split Payment 2026
Official Sources
Last updated: October 22, 2025 | Information based on LC 214/2025
Do you qualify for cashback? Check if you are registered in CadÚnico and start providing your CPF in purchases!
Products with Cashback
Complete Basic Basket
Food:
- Rice, beans, pasta
- Milk and dairy products
- Meats (beef, chicken, fish)
- Eggs
- Bread
- Fruits and vegetables
- Cooking oil
- Sugar, salt, coffee
Other Essential Items
- Cooking gas (LPG)
- Electricity (up to 220 kWh)
- Water (basic consumption)
- Public transportation
- Generic medications
How Payment Works
Automatic Process
- Purchase: Family makes a purchase at the market
- Invoice: Store issues NFe with CPF
- System: Government identifies purchase
- Calculation: System calculates cashback (CBS + IBS)
- Credit: Amount is credited to registered account
Deadline: Up to 30 days after purchase
Estimated Values
Family of 4:
- Monthly expense on basic basket: R$ 800
- Embedded taxes (CBS+IBS): ~R$ 200
- Cashback (50% of taxes): R$ 100/month
- Total year: R$ 1,200
Differences from Bolsa Família
| Criterion | Cashback | Bolsa Família |
|---|---|---|
| Nature | Tax refund | Direct transfer |
| Condition | Requires purchase | Independent of purchase |
| Value | Varies with consumption | Fixed monthly |
| Accumulation | Yes, can accumulate | Does not accumulate |
Control and Transparency
Digital system: All transactions tracked
Beneficiary app:
- Check received cashback
- View purchase history
- Track pending credits
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