price Calculate light It consists of 18.14 % of taxes, according to the Brazilian Association of Electricity distributors National Electricity Agency (ANEEL).
In addition to taxes, the electricity bill consists of other factors, such as the distribution of costs, transition and energy. See price configuration:
- Distribution: 26.12 %;
- Fees: 15.23 %;
- Energy: 30.41 %;
- Transition: 10.1 %;
- Tax: 18.14 %.
The largest segment of taxes that make up the electricity bill correspond to the tax on the trading of goods and services (ICMS), which is the state tax. According to Abradee, ICMS is about 81 % of what is part of the taxes imposed on the energy bill.
See below the formation of taxes on the light bill:
- ICMS: 81 %;
- Borders: 14 %;
- PIS/PASP/COFINS: 5 %.
In the fee menu, the largest part is from the energy development account (CDE), with a rate of 63.56 %. CDE goals include customs tariff discounts for low users and financing energy generation in isolated systems by calculating fuel consumption (CCC), among other things.
In the ABRADE evaluation, the tax burden on the electricity bill should reduce the implementation of the tax repair.
“It must have a change in the basis of the account. One of the things that was good in tax reform was not a sin of sin on electricity.
The tax reform will be replaced by the place of five taxes. In addition, the regulations will create a “sin tax”, and will create a cash recovery system, among other things.
CBS (Contribution to Goods and Services) will replace PIS, Cofins and IPI. Therefore, it will be a federal tax. IBS (commodity and services tax) will be transferred to states and municipalities, to replace ICM and ISS (service tax of any kind).
Changes will be implemented in stages, gradually from 2026 until the unification of taxes in 2033