What is IRPJ (Brazil)?
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.
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Current Rate (Calendar year. Paid quarterly by the last business day of the month after the quarter; the ECF is filed by the last business day of July of the next year.)
15%, plus 10% on profit above R$20,000 a month (R$60,000 a quarter, R$240,000 a year). CSLL is charged on top.
Example
A Lucro Presumido company with R$100,000 of presumed profit in a quarter pays IRPJ of R$15,000 plus 10% of R$40,000 (the part above R$60,000), so R$19,000, plus CSLL.
How IRPJ (Brazil) works in Brazil
IRPJ is run by the Receita Federal do Brasil and paid by DARF. How the profit is measured depends on the tax regime: actual adjusted profit under Lucro Real, a percentage of revenue under Lucro Presumido. A Simples Nacional company or an MEI pays no separate IRPJ: it is inside the monthly DAS.
AccountsOS tracks the quarterly dates and estimates IRPJ for a Lucro Presumido company from revenue. It does not file the ECF or pay the DARF. The company or its contador does.
Related terms
CSLL (Contribuição Social sobre o Lucro Líquido) is a federal contribution on profit charged alongside IRPJ. The rate is 9% for companies in general.
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.
Lucro Real is the regime in which IRPJ and CSLL are charged on the actual accounting profit, as adjusted for tax. It is mandatory when revenue in the previous year was above R$78 million and open to anyone by choice.
The Simples Nacional is the single tax regime for micro and small companies with revenue up to R$4.8 million a year. One monthly DAS covers IRPJ, CSLL, PIS, COFINS, the employer social security contribution, ICMS and ISS.
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