{"id":608,"date":"2026-03-23T09:58:18","date_gmt":"2026-03-23T12:58:18","guid":{"rendered":"https:\/\/rusvelnantes.com.br\/hondatar\/pis-cofins-reducao-de-aliquotas-para-a-industria-quimica-e-petroquimica-lei-complementar-no-228-2026\/"},"modified":"2026-03-23T09:58:18","modified_gmt":"2026-03-23T12:58:18","slug":"pis-cofins-reducao-de-aliquotas-para-a-industria-quimica-e-petroquimica-lei-complementar-no-228-2026","status":"publish","type":"post","link":"https:\/\/www.hondatar.com.br\/en\/pis-cofins-reducao-de-aliquotas-para-a-industria-quimica-e-petroquimica-lei-complementar-no-228-2026\/","title":{"rendered":"PIS\/Cofins \u2013 Redu\u00e7\u00e3o de al\u00edquotas para a ind\u00fastria qu\u00edmica e petroqu\u00edmica \u2013 LEI COMPLEMENTAR N\u00ba 228\/2026"},"content":{"rendered":"<p>A <strong>Lei Complementar n\u00ba 228, de 19 de mar\u00e7o de 2026<\/strong>, publicada no Di\u00e1rio Oficial da Uni\u00e3o na mesma data, <strong>reduz temporariamente as al\u00edquotas da Contribui\u00e7\u00e3o para o PIS\/Pasep e da COFINS<\/strong> incidentes sobre <strong>opera\u00e7\u00f5es internas e de importa\u00e7\u00e3o realizadas pela ind\u00fastria qu\u00edmica e petroqu\u00edmica<\/strong>, no \u00e2mbito do <strong>Regime Especial da Ind\u00fastria Qu\u00edmica (REIQ)<\/strong>, e <strong>altera dispositivos das Leis n\u00ba 11.196\/2005 e n\u00ba 10.865\/2004<\/strong>.<\/p>\n<p>A medida produz <strong>impactos relevantes no custo tribut\u00e1rio do setor<\/strong>, com efeitos diretos sobre <strong>precifica\u00e7\u00e3o, fluxo de caixa e planejamento fiscal<\/strong> ao longo do exerc\u00edcio de 2026.<\/p>\n<p><strong>Principais Altera\u00e7\u00f5es Introduzidas pela Lei Complementar n\u00ba 228\/2026<\/strong>:<\/p>\n<ol type=\"1\">\n<li><strong>Redu\u00e7\u00e3o das al\u00edquotas \u2013 Opera\u00e7\u00f5es internas (Lei n\u00ba 11.196\/2005, art. 56)<\/strong><\/li>\n<\/ol>\n<p>Para as vendas realizadas por <strong>centrais petroqu\u00edmicas e ind\u00fastrias qu\u00edmicas habilitadas ao REIQ<\/strong>, passam a vigorar as seguintes al\u00edquotas:<\/p>\n<ul>\n<li><strong>Janeiro de 2025 a fevereiro de 2026:<\/strong><br \/>\u2013 <strong>PIS\/Pasep:<\/strong> 1,52%<br \/>\u2013 <strong>COFINS:<\/strong> 7,00%<\/li>\n<li><strong>Mar\u00e7o de 2026 a dezembro de 2026:<\/strong><br \/>\u2013 <strong>PIS\/Pasep:<\/strong> <strong>0,62%<\/strong><br \/>\u2013 <strong>COFINS:<\/strong> <strong>2,83%<\/strong><strong><\/strong><\/li>\n<\/ul>\n<ul>\n<li><strong>Abrang\u00eancia das opera\u00e7\u00f5es beneficiadas<\/strong><\/li>\n<\/ul>\n<p>A redu\u00e7\u00e3o das al\u00edquotas aplica\u2011se, igualmente, \u00e0s seguintes opera\u00e7\u00f5es, quando realizadas por <strong>ind\u00fastrias qu\u00edmicas<\/strong> e destinadas \u00e0 <strong>produ\u00e7\u00e3o de insumos e produtos qu\u00edmicos<\/strong>:<\/p>\n<ul>\n<li><strong>Vendas de g\u00e1s natural e am\u00f4nia<\/strong>, destinados \u00e0 produ\u00e7\u00e3o, entre outros, de:<br \/>\u2013 cianeto de s\u00f3dio, \u00e1cido cian\u00eddrico, metacrilatos, acetona cianidrina, \u00e1cido metacr\u00edlico;<br \/>\u2013 hidrog\u00eanio, mon\u00f3xido de carbono e di\u00f3xido de carbono;<\/li>\n<li><strong>Vendas de insumos petroqu\u00edmicos<\/strong>, tais como:<br \/>\u2013 eteno, propeno, buteno, butadieno, benzeno, tolueno, isopreno, orto\u2011xileno, paraxileno;<br \/>\u2013 n\u2011parafina, \u00f3leo de palmiste, cumeno e 1,2\u2011dicloroetano;<\/li>\n<li>destinados \u00e0 produ\u00e7\u00e3o de uma ampla cadeia de produtos, incluindo <strong>polietileno, polipropileno, PVC, estireno, acrilonitrila, \u00f3xido de eteno, etilbenzeno, PTA, fenol, acetona, resinas, \u00e1lcoois e \u00e1cidos graxos<\/strong>, entre outros.<\/li>\n<\/ul>\n<ul>\n<li><strong>Redu\u00e7\u00e3o das al\u00edquotas na importa\u00e7\u00e3o (Lei n\u00ba 10.865\/2004, art. 8\u00ba, \u00a7 15)<\/strong><\/li>\n<\/ul>\n<p>A Lei Complementar n\u00ba 228\/2026 tamb\u00e9m <strong>reduz as al\u00edquotas do PIS<\/strong><strong>\u2011<\/strong><strong>Importa<\/strong><strong>\u00e7\u00e3<\/strong><strong>o e da COFINS<\/strong><strong>\u2011<\/strong><strong>Importa<\/strong><strong>\u00e7\u00e3<\/strong><strong>o<\/strong>, nas seguintes hip\u00f3teses:<\/p>\n<ul>\n<li><strong>Janeiro de 2025 a fevereiro de 2026:<\/strong><br \/>\u2013 <strong>PIS\u2011Importa\u00e7\u00e3o:<\/strong> 1,52%<br \/>\u2013 <strong>COFINS\u2011Importa\u00e7\u00e3o:<\/strong> 7,00%<\/li>\n<li><strong>Mar\u00e7o de 2026 a dezembro de 2026:<\/strong><br \/>\u2013 <strong>PIS\u2011Importa\u00e7\u00e3o:<\/strong> <strong>0,62%<\/strong><br \/>\u2013 <strong>COFINS\u2011Importa\u00e7\u00e3o:<\/strong> <strong>2,83%<\/strong><\/li>\n<\/ul>\n<p><strong>As al\u00edquotas reduzidas aplicam\u2011se \u00e0 importa\u00e7\u00e3o de <\/strong><strong>etano, propano, butano, nafta petroqu\u00edmica, condensado, olefinas, arom\u00e1ticos e demais insumos<\/strong><strong>, quando destinados \u00e0 produ\u00e7\u00e3o qu\u00edmica e petroqu\u00edmica prevista na legisla\u00e7\u00e3o.<\/strong><\/p>\n<p><strong>Regras Relativas ao REIQ \u2013 Habilita\u00e7\u00e3o e Limites Fiscais<\/strong><\/p>\n<ul>\n<li><strong>Marco temporal para novas habilita\u00e7\u00f5es (art. 57<\/strong><strong>\u2011<\/strong><strong>C da Lei n<\/strong><strong>\u00ba<\/strong><strong> 11.196\/2005)<\/strong><\/li>\n<\/ul>\n<p>Para as <strong>centrais petroqu\u00edmicas ou ind\u00fastrias qu\u00edmicas que se habilitarem ao REIQ pela primeira vez<\/strong> ap\u00f3s a entrada em vigor da Lei Complementar n\u00ba 228\/2026, ser\u00e1 considerada, <strong>para fins de verifica\u00e7\u00e3o de requisitos<\/strong>, a data de <strong>1\u00ba de dezembro de 2025<\/strong>.<\/p>\n<ul>\n<li><strong>Limita\u00e7\u00e3o da ren\u00fancia fiscal em 2026:<\/strong><\/li>\n<\/ul>\n<p>A Lei Complementar n\u00ba 228\/2026 estabelece <strong>limites m\u00e1ximos para a ren\u00fancia fiscal decorrente do REIQ<\/strong>, no exerc\u00edcio de 2026:<\/p>\n<ul>\n<li><strong>R$ 2.000.000.000,00<\/strong> \u2013 para os benef\u00edcios previstos nos arts. 56, 57 e 57\u2011A da Lei n\u00ba 11.196\/2005 e nos \u00a7\u00a7 15 e 23 do art. 8\u00ba da Lei n\u00ba 10.865\/2004;<\/li>\n<li><strong>R$ 1.100.000.000,00<\/strong> \u2013 para os benef\u00edcios previstos no art. 57\u2011D da Lei n\u00ba 11.196\/2005.<\/li>\n<\/ul>\n<p><strong>Ponto de Aten\u00e7\u00e3o: <\/strong>Os benef\u00edcios <strong>ser\u00e3o automaticamente extintos<\/strong> a partir do <strong>m\u00eas subsequente<\/strong> \u00e0quele em que o Poder Executivo demonstrar que os limites de ren\u00fancia fiscal foram atingidos.<\/p>\n<p><strong>Vig\u00eancia:<\/strong><\/p>\n<p>A <strong>Lei Complementar n\u00ba 228\/2026 entra em vigor na data de sua publica\u00e7\u00e3o<\/strong>, produzindo efeitos:<\/p>\n<ul>\n<li>quanto \u00e0s <strong>al\u00edquotas reduzidas<\/strong>, para os <strong>fatos geradores ocorridos de mar\u00e7o a dezembro de 2026<\/strong>;<\/li>\n<li>mantendo\u2011se as al\u00edquotas anteriores para os per\u00edodos anteriores.<\/li>\n<\/ul>\n<p><strong>Impacto para o Contribuinte<\/strong><\/p>\n<p>A redu\u00e7\u00e3o tempor\u00e1ria das al\u00edquotas de PIS\/Pasep e COFINS representa <strong>al\u00edvio relevante da carga tribut\u00e1ria<\/strong> para a ind\u00fastria qu\u00edmica e petroqu\u00edmica, mas exige <strong>aten\u00e7\u00e3o redobrada<\/strong> quanto a:<\/p>\n<ul>\n<li>correta <strong>classifica\u00e7\u00e3o fiscal (NCM)<\/strong> e <strong>destina\u00e7\u00e3o dos insumos<\/strong>;<\/li>\n<li>adequa\u00e7\u00e3o dos <strong>sistemas fiscais e de importa\u00e7\u00e3o<\/strong>;<\/li>\n<li>monitoramento dos <strong>limites de ren\u00fancia fiscal<\/strong>, diante do risco de <strong>extin\u00e7\u00e3o antecipada do benef\u00edcio<\/strong>;<\/li>\n<li>revis\u00e3o de <strong>contratos, pre\u00e7os e planejamento financeiro<\/strong> para o per\u00edodo de vig\u00eancia.<\/li>\n<\/ul>\n<p><strong>Aten\u00e7\u00e3o<\/strong><strong>: <\/strong>Recomenda\u2011se que as empresas do setor iniciem imediatamente a revis\u00e3o de seus fluxos de compra, produ\u00e7\u00e3o e importa\u00e7\u00e3o, bem como o acompanhamento dos atos do Poder Executivo que possam indicar o atingimento dos limites fiscais previstos na Lei Complementar n\u00ba 228\/2026.<\/p>\n<p>A equipe do Tribut\u00e1rio Consultivo do Hondatar Advogados permanece \u00e0 disposi\u00e7\u00e3o para auxiliar as empresas e entidades de classe que desejarem mais informa\u00e7\u00f5es sobre o assunto.<\/p>\n<p>Edson Takashi Kondo<\/p>\n<p><a href=\"mailto:edson.kondo@hondatar.com.br\">edson.kondo@hondatar.com.br<\/a><\/p>\n<p>Adriano Rodrigo da Silva Agra<\/p>\n<p><a href=\"mailto:adriano.agra@hondatar.com.br\">adriano.agra@hondatar.com.br<\/a><\/p>\n<p>Lucas Oliveira Silva Santos<\/p>\n<p><a href=\"mailto:lucas.santos@hondatar.com.br\">lucas.santos@hondatar.com.br<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A Lei Complementar n\u00ba 228, de 19 de mar\u00e7o de 2026, publicada no Di\u00e1rio [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1106,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-608","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticia"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>PIS\/Cofins \u2013 Redu\u00e7\u00e3o de al\u00edquotas para a ind\u00fastria qu\u00edmica e petroqu\u00edmica \u2013 LEI COMPLEMENTAR N\u00ba 228\/2026 - HONDATAR Advogados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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