XML 104 R88.htm IDEA: XBRL DOCUMENT
v3.25.4

INCOME TAX AND SOCIAL CONTRIBUTION (Details 2) - BRL (R$) R$ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2025 | Dec. 31, 2024 | Dec. 31, 2023
Income Tax And Social Contribution |  |  |
Profit before income tax | R$ 19,421.7 | R$ 19,487.3 | R$ 15,035.9
Adjustments to the taxable basis |  |  |
Other non-taxable income | (1,174.5) | (497.3) | (919.0)
Government grants related to taxes on sales | (387.5) | (118.1) | (3,011.7)
Share of results of associates and joint ventures | (105.7) | (3.9) | 185.3
Non-deductible expenses | 641.9 | 178.8 | 56.5
Taxation on a universal basis and other adjustments related to foreign subsidiaries | 594.2 | 150.1 | 1,171.4
Total adjustment on a taxable basis | R$ 18,990.1 | R$ 19,196.9 | R$ 12,518.4
Aggregated weighted nominal tax rate | 28.13% | 28.70% | 28.30%
Taxes payable – nominal rate | R$ (5,342.5) | R$ (5,509.1) | R$ (3,542.3)
Adjustments to tax expenses |  |  |
Income tax incentives | 625.2 | 445.1 | 120.4
Deductible interest on capital | 1,411.0 | 1,285.0 | 3,909.8
Tax savings arising from the amortization of goodwill | 3.6 | 3.6 | 17.2
Withholding income tax | (201.3) | (887.5) | (489.1)
Recognition/(write-off) of deferred charges on tax losses | (251.4) | (74.5) | 100.9
Effects of the application of IAS 29 (hyperinflation) | (22.9) | 87.6 | (382.3)
Other tax adjustments | 345.0 | 9.4 | 189.9
Income tax and social contribution expense | R$ (3,433.3) | R$ (4,640.4) | R$ (75.5)
Effective tax rate | 17.68% | 23.81% | 0.50%

X
- References No definition available. + Details
Name: | abev_AdjustmentOnTaxExpenseAbstract
Namespace Prefix: | abev_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | abev_AdjustmentOnTaxableBasisAbstract
Namespace Prefix: | abev_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | abev_AggregatedWeightedNominalTaxRate
Namespace Prefix: | abev_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | abev_DisclosureIncomeTaxAndSocialContributionAbstract
Namespace Prefix: | abev_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | abev_EffectiveTaxRates
Namespace Prefix: | abev_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | abev_IncomeTaxExpenseContinuingOperation1
Namespace Prefix: | abev_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References No definition available. + Details
Name: | abev_NetAccountingProfit
Namespace Prefix: | abev_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- References No definition available. + Details
Name: | abev_TaxEffectFromSharingResultsOfJointVentures
Namespace Prefix: | abev_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- References No definition available. + Details
Name: | abev_TaxEffectOfAdoptionOfNewAccountingPolicy
Namespace Prefix: | abev_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References No definition available. + Details
Name: | abev_TaxEffectOfDeductibleInterestOfShareholdersEquity
Namespace Prefix: | abev_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References No definition available. + Details
Name: | abev_TaxEffectOfExpenseNotDeductible
Namespace Prefix: | abev_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- References No definition available. + Details
Name: | abev_TaxEffectOfGovernmentGrantsRelatedToSalesTaxes
Namespace Prefix: | abev_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- References No definition available. + Details
Name: | abev_TaxEffectOfOthersNontaxableIncome
Namespace Prefix: | abev_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- References No definition available. + Details
Name: | abev_TaxEffectOfRegionalIncentives
Namespace Prefix: | abev_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References No definition available. + Details
Name: | abev_TaxEffectOfWithholdingTaxOverUndistributedProfits
Namespace Prefix: | abev_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References No definition available. + Details
Name: | abev_TaxesPayableNominalRate
Namespace Prefix: | abev_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of profit (loss) for a period before deducting tax expense. [Refer: Profit (loss)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2024-01-01 -Paragraph 81 -Subparagraph c -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_81_c_i&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2024-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_AccountingProfit
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that the entity does not separately disclose in the same statement or note. [Refer: Accounting profit; Applicable tax rate] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2024-01-01 -Paragraph 81 -Subparagraph c -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_81_c_i&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to foreign tax rates. [Refer: Accounting profit] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2024-01-01 -Paragraph 81 -Subparagraph c -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_81_c_i&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_TaxEffectOfForeignTaxRates
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount representing the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to impairment of goodwill. [Refer: Accounting profit; Goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 12 -IssueDate 2024-01-01 -Paragraph 81 -Subparagraph c -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_81_c_i&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_TaxEffectOfImpairmentOfGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to tax losses. [Refer: Accounting profit] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2024-01-01 -Paragraph 81 -Subparagraph c -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_81_c_i&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_TaxEffectOfTaxLosses
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration