What is Lucro Presumido?
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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Current Rate (Chosen for the calendar year by paying the first quota; IRPJ and CSLL are paid quarterly.)
Presumed profit for IRPJ: 8% of revenue for commerce and industry, 32% for services. From 2026 these rise by 10% on the part of annual revenue above R$5 million.
Example
A consultancy with R$300,000 of revenue in a quarter has presumed profit of R$96,000 (32%). IRPJ is 15% of that plus 10% of the R$36,000 above R$60,000.
How Lucro Presumido works in Brazil
Because tax follows revenue, expenses do not reduce IRPJ or CSLL under Lucro Presumido. PIS and COFINS are usually cumulative (0.65% and 3%). Lei Complementar 224/2025 raised the presumption percentages on revenue above R$5 million a year: from 1 January 2026 for IRPJ and from 1 April 2026 for CSLL.
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.
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 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.
PIS/Pasep and COFINS are federal contributions on revenue. They are paid monthly by companies outside the Simples Nacional and are replaced by the CBS from 2027.
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