What is CSLL (Brazil)?
CSLL (Contribuição Social sobre o Lucro Líquido) is a federal contribution on profit charged alongside IRPJ. The rate is 9% for companies in general.
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Current Rate (Same periods and payment dates as IRPJ.)
9% for most companies. Financial institutions and insurers pay more.
Example
With IRPJ at 15% plus the 10% surcharge and CSLL at 9%, the combined headline rate for most companies outside the Simples is 34%.
How CSLL (Brazil) works in Brazil
Under Lucro Presumido the CSLL base is 12% of revenue for commerce and industry and 32% for services in general. From 1 April 2026 those percentages rise by 10% on revenue above R$5 million a year (LC 224/2025). Simples Nacional companies pay CSLL inside the DAS.
Related terms
IRPJ (Imposto sobre a Renda das Pessoas Jurídicas) is the federal corporate income tax. Outside the Simples Nacional it is 15% of profit plus a 10% surcharge on profit above R$20,000 a month.
Lucro Presumido is a regime in which taxable profit is a fixed percentage of revenue. It is open to companies whose revenue in the previous year was up to R$78 million.
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