ISS comes to an end
In 2033, ISS and ICMS cease to exist. A city’s service revenue will depend on the IBS.
Your city’s money has its bags packed.
Under Brazil’s Tax Reform, tax now follows consumption. Moeda Nobre, built by TribeX, makes benefits paid in a city get spent in that city. And the tax revenue stays at home.
Move your cursor over the engraving: it responds like a local economy, with every real that stays.
- R$ 0cost to the city
- 2026last year of the window that sets the IBS revenue share
- 0card terminals at the counter
- 100%of transactions traceable
The war for factories is over. The war of the future is for keeping consumption at home.
Benefits leave town the same day they are paid. The tax goes with them.
Benefits circulate among local businesses. The tax stays at home.
One real, many laps inside the city
- Benefit reaches the citizen
- Business sells more
- Jobs are created locally
- Tax stays in the city
Tax no longer follows the factory. It follows your citizens.
Brazil’s municipal service tax (ISS) is being phased out, and the new IBS is due where consumption happens. At the same time, each city’s average ISS and ICMS share collected between 2019 and 2026 will set its participation coefficient for the entire transition. Spending that leaves town today is tax lost twice.
IBS is collected at destination
Revenue no longer goes to where a company is headquartered, but to the city where the good or service is consumed.
The coefficient is set once
Calculated from the 2019–2026 history and applied to the retained share of IBS from 2029 through 2077.
Federal IBS transition, from history to destination
- We are here 2026 Last year of the reference window IBS test year, at a 0.1% rate.
- 2027 Participation coefficient is calculated The city’s history becomes a number.
- 2029–2032 80% by coefficient, 20% by destination ISS and ICMS begin to decline.
- 2033 ISS and ICMS end 90% by coefficient, 10% by destination. Full IBS.
- 2034–2077 Gradual shift to 100% at destination Whoever consumes, collects.
The same consumer leak sends two bills.
Today’s bill
Every purchase made elsewhere reduces the city’s ISS and value added, and lowers the average that becomes a permanent coefficient.
Tomorrow’s bill
In the share distributed by destination, exported consumption means zero revenue for your city and full revenue for its neighbor.
There is no second window. The history is captured only once.
The only variable a city still controls is where its citizens spend.
References: Constitutional Amendment 132/2023 (ADCT arts. 128, 129, 131 and 132), Complementary Laws 214/2025 and 227/2026 (Brazil). Informational content; not a substitute for the city’s own legal and accounting review.
Moeda Nobre
Wealth that stays at home
Tax retention at the point of sale. Moeda Nobre keeps benefits circulating only within the city: the balance is digital, personal and accepted only at registered local businesses. Consumption happens where IBS is due, and every transaction is recorded, traceable and measurable.
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Restricted-use benefits
Aid, vouchers and social programs stop turning into cash withdrawals or out-of-town online purchases and become spending at registered local businesses.
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New money coming in
With social cashback, tourists, visitors and companies buy credits in the app and get an incentive back. It is spending that today never touches the city.
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Zero card terminals
Payment goes from the customer’s phone straight to the merchant, with no terminal rental and no middleman fees.
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Every cent traceable
From disbursement to the merchant’s till, with a real-time dashboard, statements per beneficiary and reports for audit courts and fiscal responsibility rules.
Hi, Ana
Available balance
R$ 800,00
Moeda Nobre
Recent purchases
- Town Square BakeryR$ 18,40
- Neighborhood MarketR$ 96,15
Payment approved
A cycle, not a transaction.
A real spent on e-commerce creates value once, and outside the city. With Moeda Nobre it circulates between the citizen, the bakery, the employee and the local supplier, creating a taxable event on every lap.
The city or company distributes
The benefit is credited in Moeda Nobre from an account in the payer’s name.
Citizens spend close to home
Balance, statement and registered merchants on their phone.
Local businesses sell and grow
They get paid directly, with no terminal, and restock within the city.
More jobs, income and IBS in the city
The same real keeps turning, and the tax stays where consumption happens.
Benefits for everyone who keeps the city turning.
One platform solves different problems for those who pay, those who receive and those who sell.
Protected revenue and spending that becomes investment.
IBS retention
Consumption happens within city limits, where the new tax is due.
Protected coefficient
More local consumption through 2026 means a higher average in the calculation that sets the IBS revenue share for decades.
Data-driven management
The finance department can see retained volume, active merchants, ticket size and frequency by neighborhood, and leakage avoided.
Accountability without blind spreadsheets
Traceability from disbursement to the till, statements per beneficiary and ready-made reports. At no cost to the city.
Benefits in the palm of your hand, spent close to home.
Everything on your phone
Balance, statement and QR code payments, with no card, no cash and no lines.
Neighborhood businesses
Bakeries, grocers, pharmacies and services registered in your own city.
Security
A personal balance, every purchase recorded and no cash in your pocket.
A stronger city
What is spent here turns into jobs, services and public works for the people who live here.
Sales that stay in the city, with no terminal rental.
Customers who buy here
The balance can only be spent at registered local businesses. Sales that used to leave town come back to the counter.
No card terminal
A QR code turns any counter into a point of sale, with no terminal rental and no middleman.
Direct payment
From the customer’s phone to the merchant’s till, with a statement for every sale.
New money
Tourists, visitors and companies buy credits with social cashback and spend them in the city.
Corporate benefits that build wealth where the company operates.
Benefits and incentives
Private companies can distribute benefits, rewards and incentives to employees in Moeda Nobre.
Measurable local impact
Funds circulate in the cities where the company operates, with indicators for retained volume and merchants reached.
ESG with real numbers
Social investment proven with data from every transaction, not estimates.
Simple management
Distribution, statements and reports on one platform, traceable end to end.
How much stays in your city?
Adjust the numbers and see the volume that starts circulating in local businesses, creating taxable events within the city.
Injected into local businesses per yearR$ 7,7 mi
Estimated economic activityR$ 12,8 mi
Each real turns over 1,7 times
Illustrative simulation based on the local multiplier effect. Not a promise of results.
I want a diagnosis for my cityThe best benefits distribution platform in the country.
TribeX’s 100% proprietary technology, from database to app, built for cities and companies of any size.
Multi-city and multi-company
Each city or company runs in its own environment, with its own rules, merchant onboarding and reports.
End-to-end security
Architecture designed by cybersecurity and payments specialists, with an audit trail on every transaction.
Banking integration and reconciliation
Funds sit in an account in the payer’s name at a partner bank. The platform manages them and never holds custody.
Ready for other countries
Architecture prepared for deployment outside Brazil, adapting language, currency and local rules.
Belo HorizonteBrazilThe world
Born in Minas Gerais, operating across Brazil and taking the model to other countries.
Invest in the infrastructure of local economies.
TribeX is opening conversations with investors who want to take part in the next phase of the business. Read the thesis and talk directly to the founders.
- A large market with urgency
- Brazil has 5,570 municipalities, and the Tax Reform has made keeping consumption local a fiscal priority, with deadlines set by law.
- Two revenue fronts
- Cities and private companies use the same platform. Revenue is transactional, paid by merchants, and grows with the volume that circulates.
- Proprietary technology
- An in-house platform, from database to app, with banking integration, reconciliation and traceability for every transaction.
- A team that has done it
- Founders with decades in payments, cybersecurity and governance, including building and selling a payment institution licensed by Brazil’s Central Bank.
The information on this page is institutional and does not constitute a public offering of securities. Investment opportunities are presented privately, in accordance with applicable regulations.
The signatures on this currency.
Every banknote carries the signature of those who answer for it. Moeda Nobre carries ours.
Marcos Luís Calmon
Founding partner
Over 28 years in information and communication technology, 22 of them dedicated to cybersecurity. CEO of Safe Security Solutions and Safe Cyber, he has led data center and integrated command-and-control center projects, and has chaired industry associations such as Sucesu-MG and Sucesu-SP. He brings to TribeX the security standard a municipal currency demands.
LinkedIn
Romer Souza
Founding partner
A computer scientist with an MBA in IT Governance, he built his career in technology consulting and audit at firms such as EY and KPMG. His work in governance, risk and controls underpins a core TribeX commitment: every Moeda Nobre transaction must be traceable and auditable.
LinkedIn
Túlio Iannini
Founding partner
Over 30 years in technology, 14 of them in fintech, payments and Open Finance. He led a payment institution from its Central Bank of Brazil license to its sale to a global group. Board member certified by Fundação Dom Cabral, member of IBGC, IBA Global Fintech Ambassador and author.
LinkedInFrequently asked questions
What is Moeda Nobre?
A digital municipal community currency created by TribeX. Benefits are paid as a digital balance that can only be spent at registered local businesses, which keeps money, and tax, within the city.
What does Brazil’s Tax Reform change for cities?
ISS and ICMS will be replaced by the IBS, due in the city where consumption happens. In addition, average revenue between 2019 and 2026 sets the coefficient that will shape each city’s revenue share through 2077. Keeping consumption local now protects revenue for decades.
What does it cost the city?
Nothing. The platform is paid through a fee on sales, charged to registered merchants.
Where is the money held?
In an account opened in the payer’s name, the city or the company, at a partner bank, separate from TribeX’s assets. The platform manages beneficiaries, balances, payments and reconciliation without holding custody of funds.
Do merchants need a card terminal?
No. Payment is made by QR code, from the customer’s phone to the merchant’s till.
Can private companies use it?
Yes. Companies can distribute corporate benefits, rewards and incentives in Moeda Nobre, supporting wealth creation in the cities where they operate, with impact indicators.
Does the platform work in other countries?
Yes. The architecture was prepared for deployment outside Brazil, adapting language, currency and local rules.
Who is TribeX?
A technology company from Belo Horizonte, Brazil, founded in 2024, that builds infrastructure for local economies. Moeda Nobre is its flagship product.
Bring the number nobody else has to the table.
TribeX runs a diagnosis with your city’s data: how much consumption leaves town each month and how much can still be brought back within the reference window. Companies, partners and press are welcome too.