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Agência Senado — Senado Federal·BR·

MP define as alíquotas do Imposto Seletivo para 2027

Aprovado no âmbito da reforma tributária, o Imposto Seletivo (IS) teve suas alíquotas e regras de cobrança estabelecidas por medida provisória (MP 1.399/2026) publicada nesta quarta-feira (4) no Diário Oficial da União. Conhecido como “imposto do pecado”, o tributo que incide sobre projetos prejudiciais à saúde e ao meio ambiente começa a ser cobrado a partir de 1º de fevereiro de 2027. Pela MP, no primeiro ano as alíquotas, em regra geral, terão o que é cobrado hoje pelo Imposto sobre Produtos Industrializados (IPI) como base, observados fatores específicos. O Imposto Seletivo é um dos tributos instituídos pela Emenda Constitucional 132, que também recepciona a Contribuição sobre Bens e Serviços (CBS) e o Imposto sobre Bens e Serviços (IBS). A reforma tributária busca arrecadar com esses impostos o que atualmente é arrecadado com ICMS, ISS, PIS/Pasep, Cofins e IPI. Somente de IS, a projeção de arrecadação, conforme o Projeto de Lei Orçamentária Anual (PLOA 2027), é de R$ 41,9 bilhões em 2027. A MP estabelece regime de implementação gradual, com alíquotas para o ano-calendário de 2027. A própria medida provisória já define que o governo federal deverá enviar ao Congresso, até 31 de

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