IRPJ and CSLL (quarterly)
The quarterly payment of corporate income tax and CSLL for companies on Lucro Presumido or quarterly Lucro Real. Under Lucro Presumido the profit is a share of revenue set by activity; under quarterly Lucro Real it comes from the books. Either way, the tax is paid by DARF each quarter.
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AccountsOS tracks your tax and filing deadlines, keeps the books and handles invoicing for Brazil businesses, in plain English. Ask Finn about yours, no signup needed.
Who this applies to
- Companies on Lucro Presumido
- Companies on Lucro Real with quarterly calculation
What to file
No return each quarter; the DARF is paid and the amounts go into the DCTFWeb and the ECF.
How to file
Pay by DARF. AccountsOS does not submit anything to the Receita Federal. The company or its contador files and pays. Finn keeps the deadline on your calendar, reminds you before it falls due and shows the figures from the books that your contador needs.
Payment due
IRPJ 15% plus 10% on profit above R$60,000 a quarter, and CSLL 9%.
Penalties for missing this deadline
Late payment carries interest and a late-payment charge.
Filing checklist
- Total the quarter's revenue by activity
- Apply the presumption percentages (with the 2026 increase above R$5 million a year)
- Work out IRPJ, the surcharge and CSLL
- Pay the DARF
- Decide whether to pay in a single quota or in three quotas
- Record the DARF payment against the quarter in the books
Documents you'll need
- Revenue by activity for the quarter
- Revenue year to date, for the R$5 million line
- Other income for the quarter, such as financial income, which is added in full
Common mistakes to avoid
- Forgetting the 10% surcharge
- Ignoring the 2026 increase on revenue above R$5 million
- Applying the services percentage to sales of goods, or the other way round
- Paying the second and third quotas without the Selic interest
- Paying IRPJ and CSLL on one DARF code instead of each under its own code
Never miss a Brazil deadline
AccountsOS tracks every Receita Federal do Brasil and Juntas Comerciais (state commercial registries) through REDESIM deadline and reminds you weeks ahead.
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