How is tax calculated under Lucro Presumido, and what changed in 2026?
Profit is presumed as a share of revenue (8% for commerce and industry, 32% for services, for IRPJ), and IRPJ and CSLL are charged on it each quarter. From 2026 the percentages rise by 10% on revenue above R$5 million a year.
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Detailed Explanation
## The calculation
- Take the quarter's gross revenue by activity.
- Apply the presumption: for IRPJ, 8% for commerce and industry and 32% for services in general; for CSLL, 12% and 32%.
- IRPJ is 15% of the presumed profit plus 10% on the part above R$60,000 in the quarter. CSLL is 9%.
## The 2026 change
Lei Complementar 224/2025 raises the percentages by 10% (32% becomes 35.2%) but only on the part of annual revenue above R$5 million. It applies to IRPJ from 1 January 2026 and to CSLL from 1 April 2026.
## Payment
IRPJ and CSLL are paid by DARF by the last business day of the month after each quarter, or in three monthly quotas.
## What Finn does
Finn estimates the quarter's IRPJ and CSLL from your revenue and activity, flags when the year passes R$5 million and labels the figure as an estimate for your contador.
Source: https://www.planalto.gov.br/ccivil_03/leis/lcp/lcp224.htm
Real-World Examples
Consultancy, one quarter
R$300,000 of service revenue gives presumed profit of R$96,000. IRPJ is R$14,400 plus R$3,600 of surcharge; CSLL is 9% of R$96,000, R$8,640.
Common Mistakes to Avoid
- Forgetting the 10% surcharge
- Applying the 2026 increase to all revenue rather than the part above R$5 million
Frequently Asked Questions
Do expenses reduce the tax?
No. Under Lucro Presumido tax follows revenue.
Who can use it?
Companies with revenue in the previous year up to R$78 million.
Practical Tips
- Track revenue year to date against R$5 million
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