# What is Lucro Presumido?

Country: Brazil

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.

## 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.

Source: https://www.gov.br/receitafederal/pt-br/assuntos/orientacao-tributaria/declaracoes-e-demonstrativos/ecf/perguntas-e-respostas-pessoa-juridica-2021-arquivos/capitulo-xiii-irpj-lucro-presumido-2021.pdf

## Related terms

- [IRPJ (Brazil)](https://accounts-os.com/br/glossary/irpj-brazil)
- [CSLL (Brazil)](https://accounts-os.com/br/glossary/csll-brazil)
- [Lucro Real](https://accounts-os.com/br/glossary/lucro-real-brazil)
- [PIS/COFINS](https://accounts-os.com/br/glossary/pis-cofins-brazil)