# How is tax calculated under Lucro Presumido, and what changed in 2026?

Last updated: 25 October 2026
Country: Brazil
Category: tax

**Quick answer:** 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.

## Detailed explanation

## The calculation

1. Take the quarter's gross revenue by activity.
2. Apply the presumption: for IRPJ, 8% for commerce and industry and 32% for services in general; for CSLL, 12% and 32%.
3. 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

## Related questions

- [Which tax regime does a Brazilian company use: MEI, Simples Nacional, Lucro Presumido or Lucro Real?](https://accounts-os.com/br/questions/which-tax-regime-should-my-brazilian-company-use)
- [What are IRPJ and CSLL, and what rate do Brazilian companies pay?](https://accounts-os.com/br/questions/what-is-irpj-and-csll)