# What is IRPJ (Brazil)?

Country: 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.

## 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.

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

## Related terms

- [CSLL (Brazil)](https://accounts-os.com/br/glossary/csll-brazil)
- [Lucro Presumido](https://accounts-os.com/br/glossary/lucro-presumido-brazil)
- [Lucro Real](https://accounts-os.com/br/glossary/lucro-real-brazil)
- [Simples Nacional](https://accounts-os.com/br/glossary/simples-nacional-brazil)