Rio de Janeiro Raises Beer Tax Base

Rio de Janeiro updated the tax base used to calculate ICMS-ST on beer, draft beer and other cold beverages, according to Portaria SUBEREC No. 447, dated April 30, 2026, a measure that took effect when it was published on May 5 and applies from May 1. The state revenue superintendent said the change adjusts the minimum calculation values for the substitution tax regime and replaces earlier provisions that conflicted with the new rule.

Under the new table, the minimum tax base for beer with alcohol content up to 4% is set at R$10.50, while beer above 4% and up to 7% has a minimum base of R$12.00. Draft beer and similar cold beverages were set at R$9.00. The portaria does not change the tax rate itself, but it updates the reference values used to calculate the ICMS-ST collected in advance along the distribution chain.

The measure affects producers, importers, distributors and retailers operating in Rio de Janeiro, where ICMS-ST is commonly used to simplify collection by shifting payment responsibility upstream. In practice, changes in the minimum calculation base can alter the amount due on each unit sold and may affect pricing, margins and cash flow for companies that handle beer and other refrigerated drinks in the state.

The government said the update was intended to align tax credit calculations and adjust the ICMS-ST tables for these segments in line with market indexes and fiscal policy goals. The rule also revokes any contrary provisions, which means businesses must use the new values for transactions covered by the portaria from its effective date onward.