Tax reform will make digital agency services more expensive

Tax reform began to change the routine of advertising and marketing agencies even before the new taxes were fully introduced. The model will gradually replace ISS, PIS and Cofins with IBS and CBS, taxes calculated according to the Value Added Tax logic. For agencies, the change affects pricing, contracts with clients, media purchasing and the margin for each service.

In the opinion of Robson V. Leite, agency mentor and digital strategist, the sector needs to avoid both alarmism and the expectation that adaptation will be restricted to the accounting department. The effective charge may vary depending on the tax regime, the suppliers contracted, the composition of expenses and the type of company served.

A document prepared by the IAB Brazil, an entity that represents the digital advertising market, helps to size up the problem. The material points out that companies that are intensive in human labor, such as agencies, tend to have fewer expenses capable of generating tax credits. Creation, planning, strategy and service concentrate a large part of the costs, but the payroll does not offer the same credit potential found in the purchase of inputs and services from third parties.

The estimate presented by the IAB places the standard rate of the new system in the range of 26%, still subject to variations. This percentage does not automatically represent the value that will be added to contracts. Companies that serve corporate clients may find greater capacity to use credits throughout the chain. Operations aimed at the end consumer or with few creditable expenses tend to feel greater pressure.

“Two agencies with the same revenue can face completely different impacts. One outsources production, technology and part of the operation, while the other keeps almost everything within the team. Without simulating the financial reality of each contract, any prediction of price increases will be hasty”, says Robson.

According to Federal Revenue, 2026 is working as a testing year. The CBS appears with a rate of 0.9% and the IBS, at 0.1%, with compensation rules and exemption from payment for taxpayers who comply with the ancillary obligations provided. The transition will continue until 2033, when the new model will come into full force.

Another sensitive point is billing. Agencies usually receive amounts allocated to vehicles, platforms, producers and other suppliers. If own services, reimbursements and transfers are not properly separated and documented, amounts that do not represent agency revenue may be inappropriately interpreted for tax purposes. The national invoice, mandatory since January 2026, now includes specific fields for IBS and CBS and requires greater precision in these operations.

The contracts will also need to indicate who assumes any tax changes, which amounts correspond to the agency's remuneration and which are simply passed on. The same attention applies to adjustments, media expenses, hiring third parties and documentary evidence. “An agency that is unaware of each client's real margin will have difficulty deciding how much to absorb and how much to pass on. The risk is to increase the price indiscriminately or maintain contracts that are no longer profitable”, explains Robson.

For businesses covered by Simples Nacional, the analysis also involves the relationship with larger customers, who may consider taking advantage of credits when choosing suppliers. The decision on the regime is no longer just a fiscal one and starts to interfere with the agency's commercial competitiveness.

The effect on prices will become more visible as the transition progresses. Until then, reviewing contracts, separating revenue from transfers and calculating profitability per customer offers a safer basis for negotiating. Agencies that take this reading during the testing period will reach the next steps with less room for surprises at the checkout.