---
title: "Tax Reform for IT Professionals: Incorporated Professional (PJ), \"Pejotização\" and Service Exports | VMAHUB"
description: "Understand how Brazil's tax reform affects IT professionals operating as incorporated professionals (PJ), the \"pejotização\" practice, and the export of technology services in Brazil."
canonical: "https://vmahub.com/en/blog/reforma-tributaria-ti-tecnologia/"
language: "en"
source: "VMAHUB"
---

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By Profession & Tax Regime

# Tax Reform for IT Professionals: Incorporated Professional (PJ), "Pejotização" and Service Exports

Understand how Brazil's tax reform affects IT professionals operating as incorporated professionals (PJ), the "pejotização" practice, and the export of technology services in Brazil.

**Last reviewed:** August 13, 2026

![Tax Reform for IT Professionals: Incorporated Professional (PJ), "Pejotização" and Service Exports](https://vmahub.com/assets/img/posts/blog/reforma-tributaria-ti-tecnologia.webp)

**Executive Summary:** IT professionals working as incorporated professionals (PJ), software companies, and providers that export services need to revisit their structure under the tax reform. The impact is not only on the rate: it also affects classification, labor risk, credit, and proof of export.

## CLT (Formal Employment) versus PJ Under the New System

A large share of IT professionals operate as incorporated professionals (PJ) to reduce their tax burden and gain commercial flexibility. With CBS and IBS, the comparison between formal employment (CLT) and PJ becomes more technical, because it now depends on:

- cost structure;
- the possibility of generating credit;

- the type of client served;
- the risk of being characterized as an employment relationship.

**Practical example:** A full-stack developer providing services to startups should not compare only the current ISS with the future rate. They need to understand the combined effect of CBS and IBS on the service rendered and on the net margin.

## Exporting Technology Services

For those serving clients abroad, the key question is whether the operation is correctly characterized as a service export. The potential benefit depends on that proof.

In practice, this requires:

- a well-drafted contract;
- documentation of the service provided to the client abroad;

- consistency between billing, the NBS code, and the nature of the service.

**Practical example:** A Brazilian company providing ERP maintenance for a client in the United States must carefully validate how the operation is classified. The decisive point is not the promise of a benefit, but the correct proof of the export.

## “Pejotização” and Labor Risk

“Pejotização” (hiring an individual through their own company instead of as an employee) remains a point of attention. In technology, this is especially relevant because exclusivity, subordination, fixed hours, and use of the client’s tools can bring the arrangement closer to an employment relationship.

**Practical example:** An interface designer hired through a CNPJ (company tax ID), with an internal routine typical of an employee, exposes the company to the risk of labor and social-security reclassification.

## Tax Burden Comparison: CLT vs. PJ

There is no universal answer. The decision depends on the activity, the level of deductible expenses, the company’s tax regime, and the chance of generating credit under the new system.

## Strategies for the IT Professional

- Review client contracts to identify exclusivity, subordination, and labor risk.
- Project the effect of CBS and IBS on revenue before deciding whether to keep or change regimes.

- Clearly separate local and exported operations to avoid classification errors.
- Reassess the PJ structure when the current advantage relies only on a superficial rate comparison.

Want to understand how the tax reform affects IT professionals operating as PJ, the “pejotização” practice, and service exports? On /en/napratica, VMAHUB publishes practical guides for companies. For a personalized analysis of your case, talk to our team: [contato@vmacompliance.com.br](mailto:contato@vmacompliance.com.br)

**Read also:**

- \[Exporting Services Under the Tax Reform\](https://vmahub.com/en/blog/exportacao-servicos-reforma-tributaria)
- \[Individual vs. Incorporated Professional (PJ) Under the Tax Reform\](https://vmahub.com/en/blog/pf-e-pj-reforma-tributaria)

- \[NBS Table: How to Find the Right Code\](https://vmahub.com/en/blog/tabela-nbs-codigos-servicos)

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## Sources and references

- Lei Complementar nº 214/2025 — texto compilado
- Receita Federal — Orientações da Reforma Tributária para 2026
- Receita Federal — Entenda a Reforma Tributária do Consumo

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