{"id":19766,"date":"2026-09-04T12:11:36","date_gmt":"2026-09-04T12:11:36","guid":{"rendered":"https:\/\/interspacemusic.com\/blog\/le-bresil-reduit-la-taxe-sur-les-licences-musicales-de-60-un-paiement-de-streaming-nest-pas-eligible\/"},"modified":"2026-09-04T12:11:36","modified_gmt":"2026-09-04T12:11:36","slug":"le-bresil-reduit-la-taxe-sur-les-licences-musicales-de-60-un-paiement-de-streaming-nest-pas-eligible","status":"publish","type":"post","link":"https:\/\/interspacemusic.com\/blog\/fr\/le-bresil-reduit-la-taxe-sur-les-licences-musicales-de-60-un-paiement-de-streaming-nest-pas-eligible\/","title":{"rendered":"Le Br\u00e9sil r\u00e9duit la taxe sur les licences musicales de 60 %. Un paiement de streaming n&#8217;est pas \u00e9ligible."},"content":{"rendered":"<p>La r\u00e9forme fiscale br\u00e9silienne accorde \u00e0 la licence d&#8217;\u0153uvres musicales et de phonogrammes une r\u00e9duction de 60 pour cent des nouveaux taux d&#8217;IBS et de CBS, mais uniquement lorsque cette licence est rattach\u00e9e \u00e0 l&#8217;une des huit cat\u00e9gories de production nationale, et un service de streaming n&#8217;en fait pas partie.<\/p>\n<p>IBS signifie Imposto sobre Bens e Servi\u00e7os, la nouvelle TVA partag\u00e9e entre les \u00c9tats et les municipalit\u00e9s. CBS signifie Contribui\u00e7\u00e3o Social sobre Bens e Servi\u00e7os, son \u00e9quivalent f\u00e9d\u00e9ral. Ils remplacent ISS, ICMS, PIS, Cofins et IPI d&#8217;ici 2033. Le texte est la <a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/lcp214.htm\" rel=\"noopener\" target=\"_blank\">Lei Complementar 214\/2025<\/a>, r\u00e9\u00e9crite par endroits par la Lei Complementar 227\/2026, sanctionn\u00e9e le 13 janvier 2026 et analys\u00e9e par <a href=\"https:\/\/www.mattosfilho.com.br\/unico\/lc-227-reforma-tributaria\/\" rel=\"noopener\" target=\"_blank\">Mattos Filho<\/a>.<\/p>\n<h2>Ce qui entre dans la bande des 60 pour cent<\/h2>\n<p>L&#8217;article 139 r\u00e9duit de 60 pour cent les deux taxes sur les \u00e9l\u00e9ments list\u00e9s \u00e0 l&#8217;Annexe X lorsqu&#8217;ils concernent des spectacles nationaux de th\u00e9\u00e2tre et de danse, des spectacles musicaux, des d\u00e9fil\u00e9s de carnaval, des \u00e9v\u00e9nements acad\u00e9miques, des foires commerciales, des expositions, des programmes audiovisuels incluant s\u00e9ries, novelas et clips musicaux, ainsi que des \u0153uvres d&#8217;art.<\/p>\n<p>L&#8217;Annexe X est une liste de codes NBS. NBS signifie Nomenclatura Brasileira de Servi\u00e7os, la classification qui figure sur la facture \u00e9lectronique. Quatre entr\u00e9es comptent ici :<\/p>\n<ul>\n<li>Point 8, licence de droits sur des \u0153uvres musicales et des phonogrammes, NBS 1.1103.4.<\/li>\n<li>Point 15, cession temporaire de ces droits, NBS 1.1106.4.<\/li>\n<li>Point 19, cession d\u00e9finitive, NBS 1.1107.40.00.<\/li>\n<li>Point 23, services d&#8217;enregistrement en studio fournis directement \u00e0 des productions nationales, NBS 1.2501.11.00.<\/li>\n<\/ul>\n<p>L&#8217;estimation du minist\u00e8re des Finances pour le taux combin\u00e9 de r\u00e9f\u00e9rence est d&#8217;environ 26,5 pour cent, r\u00e9parti en 17,7 pour l&#8217;IBS et 8,8 pour la CBS, selon sa <a href=\"https:\/\/www2.camara.leg.br\/atividade-legislativa\/comissoes\/grupos-de-trabalho\/57a-legislatura\/grupo-de-trabalho-sobre-a-regulamentacao-da-reforma-tributaria-plp-68-de-2024\/apresentacoes-em-eventos\/2024.06.19BernardAppyAliquotasdeReferencia.pdf\" rel=\"noopener\" target=\"_blank\">pr\u00e9sentation sur les taux de r\u00e9f\u00e9rence<\/a>. Une r\u00e9duction de 60 pour cent place une licence de synchronisation \u00e9ligible autour de 10,6 pour cent.<\/p>\n<h2>Le crit\u00e8re de nationalit\u00e9 est dans le paragraphe, pas dans l&#8217;annexe<\/h2>\n<p>L&#8217;article 139, paragraphe 1, limite la r\u00e9duction pour le th\u00e9\u00e2tre, les spectacles musicaux, les d\u00e9fil\u00e9s de carnaval et les programmes audiovisuels aux productions r\u00e9alis\u00e9es au Br\u00e9sil qui contiennent majoritairement des \u0153uvres d&#8217;auteurs br\u00e9siliens, ou qui sont principalement interpr\u00e9t\u00e9es par des artistes br\u00e9siliens.<\/p>\n<p>Un compositeur de S\u00e3o Paulo qui compose pour une s\u00e9rie \u00e9trang\u00e8re facture ce code NBS au taux plein. Le m\u00eame compositeur travaillant pour une novela nationale facture \u00e0 40 pour cent de ce taux. Le code du service ne change pas. C&#8217;est la production \u00e0 laquelle il se rattache qui change.<\/p>\n<h2>Les enregistrements b\u00e9n\u00e9ficiaient d\u00e9j\u00e0 d&#8217;une protection ant\u00e9rieure<\/h2>\n<p>L&#8217;article 9, point V, reporte l&#8217;immunit\u00e9 constitutionnelle de la musique cr\u00e9\u00e9e par l&#8217;Emenda Constitucional 75 de 2013 dans les nouvelles taxes. Les phonogrammes et clips musicaux r\u00e9alis\u00e9s au Br\u00e9sil contenant des \u0153uvres d&#8217;auteurs br\u00e9siliens, ou interpr\u00e9t\u00e9s par des artistes br\u00e9siliens, sont immunis\u00e9s, tout comme les supports physiques et les fichiers num\u00e9riques qui les contiennent.<\/p>\n<p>Cette formulation est construite autour de la fourniture d&#8217;un enregistrement. Elle ne dit rien sur la licence de le diffuser en streaming, c&#8217;est pourquoi le traitement d&#8217;une ligne de redevance vers\u00e9e \u00e0 un DSP fait encore l&#8217;objet de d\u00e9bats plut\u00f4t que d&#8217;un r\u00e8glement d\u00e9finitif.<\/p>\n<h2>Le test d&#8217;exportation d\u00e9termine l&#8217;essentiel des revenus du catalogue<\/h2>\n<p>L&#8217;article 80 d\u00e9finit l&#8217;exportation d&#8217;un service ou d&#8217;un bien incorporel, droits inclus, comme une fourniture \u00e0 une partie domicili\u00e9e \u00e0 l&#8217;\u00e9tranger et une consommation \u00e0 l&#8217;\u00e9tranger. Les exportations sont immunis\u00e9es en vertu de l&#8217;article 8.<\/p>\n<p>Les deux conditions doivent \u00eatre r\u00e9unies. Un label br\u00e9silien r\u00e9mun\u00e9r\u00e9 par une entit\u00e9 DSP \u00e9trang\u00e8re pour des \u00e9coutes par des auditeurs br\u00e9siliens a la contrepartie \u00e9trang\u00e8re mais aussi la consommation domestique. Cet \u00e9cart est l&#8217;enjeu de 2027, et il fait \u00e9cho \u00e0 ce qui se passe quand <a href=\"https:\/\/interspacemusic.com\/blog\/brazil-charges-streaming-as-public-performance-august-payout-january-plays\/\">le Br\u00e9sil consid\u00e8re le streaming comme une ex\u00e9cution publique<\/a>.<\/p>\n<h2>2026 est une ann\u00e9e de d\u00e9claration, pas de paiement<\/h2>\n<p>L&#8217;article 343 fixe l&#8217;IBS \u00e0 0,1 pour cent pour 2026 et l&#8217;article 346 fixe la CBS \u00e0 0,9 pour cent. L&#8217;article 348, paragraphe 1, dispense purement et simplement de recouvrement les contribuables qui s&#8217;acquittent des obligations accessoires, et le point III(c) exon\u00e8re totalement les entreprises du Simples Nacional.<\/p>\n<p>L&#8217;article 26, point IV, va plus loin. Un individu dont les revenus sont inf\u00e9rieurs \u00e0 la moiti\u00e9 du plafond du MEI, soit R$40 500 contre un plafond gel\u00e9 \u00e0 R$81 000 depuis 2018, n&#8217;est pas du tout contribuable de l&#8217;IBS ou de la CBS.<\/p>\n<h2>Trois choses \u00e0 r\u00e9gler avant 2027<\/h2>\n<ul>\n<li>Indiquer d\u00e8s maintenant le bon code NBS de l&#8217;Annexe X sur chaque facture de droits, pendant que le taux est de 1 pour cent et que les erreurs co\u00fbtent peu.<\/li>\n<li>Enregistrer \u00e0 quelle production chaque licence se rattache, ainsi que la r\u00e9partition des nationalit\u00e9s des auteurs et des interpr\u00e8tes. Personne ne reconstitue cela a posteriori.<\/li>\n<li>S\u00e9parer les revenus des contreparties nationales et \u00e9trang\u00e8res dans la comptabilit\u00e9 des redevances. L&#8217;immunit\u00e9 \u00e0 l&#8217;exportation d\u00e9pend du lieu de consommation.<\/li>\n<\/ul>\n<p>Rien de tout cela ne change la valeur d&#8217;un stream br\u00e9silien. Cela change ce qui survit \u00e0 la facturation. Les labels ont besoin d&#8217;un reporting qui indique la juridiction de la contrepartie et le type de licence ligne par ligne, et non un seul chiffre de redevance agr\u00e9g\u00e9. Voir aussi notre panorama des <a href=\"https:\/\/interspacemusic.com\/blog\/music-distribution-platforms-brazilian-artists\/\">plateformes de distribution pour les artistes br\u00e9siliens<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"La r\u00e9forme fiscale br\u00e9silienne r\u00e9duit de 60 pour cent l&#8217;IBS et la CBS sur la concession de licences de droits musicaux, mais uniquement pour les productions nationales dont les auteurs ou interpr\u00e8tes sont principalement br\u00e9siliens. Les paiements de streaming ne sont pas \u00e9ligibles. Explication des codes NBS de l&#8217;Annexe X, du test de nationalit\u00e9 et des r\u00e8gles de d\u00e9claration de 2026.","protected":false},"author":1,"featured_media":19764,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"csco_display_header_overlay":false,"csco_singular_sidebar":"","csco_page_header_type":"","csco_page_load_nextpost":"","csco_post_video_location":[],"csco_post_video_location_hash":"","csco_post_video_url":"","csco_post_video_bg_start_time":0,"csco_post_video_bg_end_time":0,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[6828],"tags":[18486,8315,6996,6833,25570,7151],"class_list":["post-19766","post","type-post","status-publish","format-standard","has-post-thumbnail","category-policy-legal-fr","tag-latin-america-fr","tag-brazil-fr","tag-music-distribution-fr","tag-copyright-fr","tag-music-royalties-fr","tag-streaming-fr","cs-entry","cs-video-wrap"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Le Br\u00e9sil r\u00e9duit la taxe sur les licences musicales de 60 %. Un paiement de streaming n&#039;est pas \u00e9ligible.<\/title>\n<meta name=\"description\" content=\"La r\u00e9forme fiscale br\u00e9silienne accorde \u00e0 la licence d&#039;\u0153uvres musicales et de phonogrammes une r\u00e9duction de 60 pour cent des nouveaux taux d&#039;IBS et de CBS, mais uniquement lorsque cette licence est rattach\u00e9e \u00e0 l&#039;une des huit cat\u00e9gories de production nationale, et un service de streaming n&#039;en fait pas partie.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/interspacemusic.com\/blog\/fr\/le-bresil-reduit-la-taxe-sur-les-licences-musicales-de-60-un-paiement-de-streaming-nest-pas-eligible\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Le Br\u00e9sil r\u00e9duit la taxe sur les licences musicales de 60 %. 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Un paiement de streaming n&#8217;est pas \u00e9ligible.\",\"datePublished\":\"2026-09-04T12:11:36+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/interspacemusic.com\\\/blog\\\/fr\\\/le-bresil-reduit-la-taxe-sur-les-licences-musicales-de-60-un-paiement-de-streaming-nest-pas-eligible\\\/\"},\"wordCount\":959,\"publisher\":{\"@id\":\"https:\\\/\\\/interspacemusic.com\\\/blog\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/interspacemusic.com\\\/blog\\\/fr\\\/le-bresil-reduit-la-taxe-sur-les-licences-musicales-de-60-un-paiement-de-streaming-nest-pas-eligible\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/i0.wp.com\\\/d2n07ae9429qri.cloudfront.net\\\/wp-content\\\/uploads\\\/2026\\\/09\\\/04121356\\\/WIPO_Director_General_Meets_with_Brazilian_Performers_285195100860329-scaled.jpg?fit=2560%2C2041&ssl=1\",\"keywords\":[\"Am\u00e9rique latine\",\"Br\u00e9sil\",\"Distribution musicale\",\"Droit d'auteur\",\"redevances musicales\",\"Streaming\"],\"articleSection\":[\"Politique et Juridique\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/interspacemusic.com\\\/blog\\\/fr\\\/le-bresil-reduit-la-taxe-sur-les-licences-musicales-de-60-un-paiement-de-streaming-nest-pas-eligible\\\/\",\"url\":\"https:\\\/\\\/interspacemusic.com\\\/blog\\\/fr\\\/le-bresil-reduit-la-taxe-sur-les-licences-musicales-de-60-un-paiement-de-streaming-nest-pas-eligible\\\/\",\"name\":\"Le Br\u00e9sil r\u00e9duit la taxe sur les licences musicales de 60 %. 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