What are IRPJ and CSLL, and what rate do Brazilian companies pay?
IRPJ is 15% of profit plus 10% on profit above R$20,000 a month. CSLL is 9% for most companies. Together, a 34% headline rate outside the Simples Nacional.
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Detailed Explanation
## IRPJ
The federal corporate income tax: 15% of the profit for the period, plus a 10% surcharge on the part above R$20,000 a month (R$60,000 a quarter, R$240,000 a year).
## CSLL
A contribution on profit at 9% for companies in general, with higher rates for financial institutions.
## Which profit
Under Lucro Real it is the actual adjusted profit; under Lucro Presumido a percentage of revenue. A Simples company or an MEI pays both inside the DAS.
## Returns
The ECF, the annual return for IRPJ and CSLL, is due by the last business day of July. The ECD, the accounting books, is due by the last business day of June where it applies.
## What Finn does
Finn tracks the quarterly payments and the ECD and ECF dates, and prepares estimates. AccountsOS does not file the ECF.
Source: https://www.gov.br/receitafederal/pt-br/assuntos/orientacao-tributaria/tributos/IRPJ
Common Mistakes to Avoid
- Quoting 15% as the whole rate
- Forgetting CSLL
Frequently Asked Questions
When is the ECF due?
By the last business day of July of the next year.
Does AccountsOS file it?
No. You or your contador does.
Practical Tips
- Put the last business day of each month after a quarter in your calendar
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