If your company is under the Presumed Profit (Lucro Presumido) regime and generates more than R$ 5 million in annual revenue, pay close attention. The tax calculation method has changed, and this may increase the amount you pay.
What has changed?
Companies exceeding the R$ 5 million annual revenue threshold will face an increase in the taxable base for Corporate Income Tax (IRPJ) and Social Contribution on Net Profit (CSLL).
The key point is that up to R$ 5 million, nothing changes. The adjustment applies only to the portion of revenue that exceeds this amount. On this excess, the presumed profit percentage is increased by 10% compared to the current rate.
New Percentages in Practice
On the excess amount, the rates will change as follows:
- Services (32% rate): Increases to 35.2%.
- General Activities (8% IRPJ / 12% CSLL): Increases to 8.8% and 13.2%, respectively.
For companies with multiple activities, the calculation must be done proportionally to the revenue of each activity.
Impact Examples
A service company with R$ 6 million in annual revenue will pay an additional R$ 10,880 in taxes per year (a 1.73% increase). For larger companies, the impact is more significant: a service company with R$ 60 million in revenue could see an annual tax increase of R$ 598,000, representing a hike of over 9% in the tax burden.
Planning as a Strategy
Companies with revenue above R$ 5 million need to run simulations, evaluate the Presumed Profit versus the Actual Profit (Lucro Real) regime, and plan ahead. Tax planning is not a cost — it’s a strategy.
ORGATEC is a specialist in accounting for foreign-owned companies and is ready to assist you. Contact us today!