There’s no tax on transactions between individuals by default. When dealing with business, banks can charge a small tax from business side only, but most banks waive this fee for competitive reasons.
Pix is so well designed and nice to use that sometimes I wonder how it exists. It’s one of those futuristic things we could only dream about a few years ago.
Anyway, many banks don't charge fees on Pix for business accounts, which they could, due to competition. Also, for small, individual merchants/professionals (“MEI”, in Brazilian lingo), Pix is entirely free (from fees and taxes).
Are you talking about the existing B2B fees that some banks choose to waiver, or are you talking about a hypothetical future tax on pix transactions?
CPMF was (allegedly) created as a token for customs and the central bank to monitor financial transactions. With Pix they have that "out of the box" so it would be harder to justify.
