# What is CSLL (Brazil)?

Country: 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.

## 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.

Source: https://www.gov.br/receitafederal/pt-br/assuntos/orientacao-tributaria/tributos/CSLL

## Related terms

- [IRPJ (Brazil)](https://accounts-os.com/br/glossary/irpj-brazil)
- [Lucro Presumido](https://accounts-os.com/br/glossary/lucro-presumido-brazil)