Understanding how CSLL rate presumed profit is essential for those who want to keep their company's financial health up to date and avoid surprises when it comes to complying with tax obligations.
CSLL, or Social Contribution on Net Profit, is part of the tax routine of Brazilian companies and can often generate doubts among entrepreneurs, managers and financial teams. After all, what is the correct tax rate for each situation?
How to calculate simply and efficiently? And, above all, what practices help the company to remain compliant and still take advantage of opportunities in this tax regime?
In this article, we're going to simplify this subject, providing clear information and practical examples that will help you understand all the details about the CSLL rate in presumed profit.
Throughout the content, you will discover not only how to apply the percentages correctly, but also understand the advantages and precautions involved in this calculation model.
If you want to know how to ensure that your company is always prepared for tax requirements, read on and clear up all your doubts right now.
What is presumed profit?
Under this scheme, the government assumes that the company has made a specific profit margin, depending on the sector of activity.
For example: for commercial companies, profit is usually assumed to be 8% of gross revenue; for service providers, this percentage is usually 32%. These rates are defined in the legislation and make the calculation more practical and predictable.
Because of this characteristic, Presumed Profit is widely used by small and medium-sized companies, which seek agility in complying with tax obligations and prefer a less bureaucratic tax routine.
This system contributes to better financial planning, as the tax base is easily estimated based on the turnover for the period.
However, despite its simplicity, it is essential to analyze whether Presumed Profit is the most advantageous regime for the company, considering factors such as the volume of expenses, profit margin and area of operation.
Choosing correctly avoids paying more tax than necessary and ensures that the business is always up to date with the tax authorities.
Spreadsheet
Presumed Profit
How do you opt for Presumed Profit?
The choice of Presumed Profit is a fundamental process in the corporate tax planning.
To opt for this regime, the decision must always be made at the beginning of each calendar year, usually by the last working day of January. This choice is valid for the entire annual period and must be communicated to the Receita Federal by paying the first quarterly tax form already under this regime.
Opting for Presumed Profit is automatic when you pay tax according to the rules of this system. There is no need to file any formal application, just pay the taxes on the correct dates and in accordance with the corresponding legislation.
This includes generating the DARFs (Federal Revenue Collection Documents) with the specific codes for IRPJ, CSLL, PIS and COFINS for Presumed Profit.
In addition, in order to maintain regularity, the company must keep its bookkeeping and all the obligatory tax books up to date, even if the regime offers some simplification.
Companies that exceed the annual turnover limit (currently at R$ 78 million) or those obliged by law to adopt the Real Profit are prevented from opting for the Presumed Profit.
Finally, it is important to consult an accountant to assess whether this choice is the right one for the company's profile, taking into account all the tax and financial aspects of the business.
In this way, you ensure that you make informed decisions in line with the organization's objectives.
Overview of the CSLL presumed profit rate
Before we talk directly about CSLL rate presumed profit, it is important to understand how the main taxes in the Brazilian tax system work: IRPJ (Corporate Income Tax) and CSLL itself. These two taxes are levied on company profits and have specific rules depending on how the results are calculated.
In Real Profit, the calculation is based on the company's accounting profit, after all expenses and income for the period have been deducted. For this reason, this system requires strict control of financial information and is more common among companies with a large volume of revenue or more complex operations.
In this format, both IRPJ and CSLL can vary according to the particularities of the business and the deductions implemented.
On the other hand, Presumed Profit simplifies these processes. Here, the IRS assumes a percentage of profit based on turnover, exempting the taxpayer from having to prove all expenses in detail.
This method is widely used by medium-sized companies, precisely because of the simplicity of the calculation and the predictability of the tax burden.
Understanding the differences between the regimes is fundamental, as the choice directly influences the way taxes are calculated and the tax rates, impacting tax planning and the company's obligations.
Therefore, when opting for Presumed Profit, it is essential to master how CSLL and IRPJ work in order to avoid mistakes and keep the company up to date with the tax authorities.
The table below shows the main differences between the schemes:
|
Features |
Real Profit |
Presumed Profit |
|
Calculation basis |
Accounting net income adjusted for legal additions and exclusions |
Percentage defined by legislation applied to gross revenue |
|
Rates (IRPJ and CSLL) |
IRPJ: 15% + additional 10% on profit exceeding R$ 20,000/month CSLL: 9% on adjusted profit |
IRPJ: 15% on presumed profit + additional 10% on the surplus CSLL: 9% on the presumed basis |
|
Deductions allowed |
All proven, operational and legal expenses |
Limited, not taking into account most individual costs and expenses |
|
Accessory obligations |
Complete, detailed and accurate bookkeeping |
Simplified bookkeeping, fewer documentary requirements |
|
Frequency of calculations |
Quarterly or annual calculation, at the company's option |
Quarterly calculation, according to turnover |
|
Tax benefits |
Various deduction possibilities and incentives |
Few incentives, stricter rules |
|
Complexity of the regime |
Requires detailed controls and constant monitoring |
Direct calculation, less bureaucracy and simplified controls |
|
Tax flexibility |
Greater control and the possibility of reducing the tax burden |
Less possibility of adjustments or compensations |
|
Profile indicated |
Large companies, activities with lower margins or businesses with a lot of expenses |
Small and medium-sized businesses, service providers and commerce |
How to correctly calculate the IRPJ and CSLL tax rates for presumed profit
Calculating IRPJ and CSLL may seem complex at first glance, but following a well-defined step-by-step process makes it much simpler and safer. Follow the essential steps for each tax regime:
Step by step to calculate Real Profit
Take the net profit
Start by calculating the company's accounting net profit, including all income and deducting expenses, costs and provisions for the period.
Adjust profit according to tax legislation
Make the tax adjustments required by the IRS, adding or deleting amounts according to the rules and mandatory entries.
- Calculate the IRPJ and CSLL calculation basis
The adjusted profit will be the basis for applying the tax rates.
- Apply the rates
For IRPJ, use 15% on the adjusted profit. If the profit for the month exceeds R$ 20,000, apply an additional 10% only on the excess amount. For CSLL, apply 9% on the adjusted profit.
Calculate the final tax amount
Add up the results for IRPJ and CSLL. Now your company knows exactly how much tax it will have to pay.
Step-by-step calculation for Presumed Profit
Calculate the gross revenue for the period
Add up all the company's gross revenues for the quarter.
- Define the presumption percentages
Identify the company's segment and use the corresponding percentage, according to the IRS tables (for example: 8% for commercial activities in IRPJ and 12% for CSLL).
- Calculate the presumption base
Multiply the gross revenue by the percentage established for each tax, finding the amount considered to be "presumed profit".
Apply the rates
On the presumed profit amount, apply 15% for IRPJ. If the calculation base exceeds R$ 60,000 in the quarter (average of R$ 20,000 per month), apply the additional 10% on the amount that exceeds this limit. For CSLL, apply 9% directly to the presumption base.
Find the total amount to pay
Add up the amounts found for each tax. That's it: your company is guaranteed to pay correctly, avoiding errors and penalties.
By following this step-by-step guide, you can dispel common doubts and keep your tax obligations under control. The organization of data and the support of a accounting updates also make all the difference in the process.
See the calculation of IRPJ in Presumed Profit
To calculate IRPJ under Presumed Profit, you need to follow a few simple and straightforward steps. Firstly, it is essential to identify the company's gross turnover for the quarter. Then simply apply the presumption percentage determined by the IRS for your sector of activity.
Normally, for commercial companies the percentage is 8%, while for service providers it can be 32%. With this figure in hand, you can find the calculation basis.
For example, imagine that a commercial company had gross revenue of R$ 500,000 in the quarter. The next step is to multiply this figure by the percentage of 8%. Thus, the presumed profit will be R$ 40,000 (8% of R$ 500,000).
After that, apply the corporate income tax rate, which is 15%, to the base found. In this example, 15% of R$ 40,000 results in a tax of R$ 6,000. If the tax base exceeds R$ 60,000 in the quarter (an average of R$ 20,000 per month), an additional 10% must be applied to the excess amount.
As a result, the calculation in Presumed Profit is agile and predictable, facilitating the business tax management. In this way, the company has greater control over its tax costs and can plan ahead.
Real Profit or Presumed Profit: which one does your company fall into?
The choice between Real Profit and Presumed Profit depends on various factors linked to the company's profile and activity. Generally speaking, businesses that are required by law to make a turnover of more than R$ 78 million a year or operate in the financial sector must adhere to Real Profit.
This system also tends to be advantageous for companies with lower profit margins or high operating costs, as it allows them to write off all deductible expenses when calculating tax.
Presumed Profit is recommended for companies that do not exceed the annual turnover limit, especially small and medium-sized ones, whose expenses are relatively low and tax control needs to be simpler.
Despite its practicality, each case must be analyzed individually, according to the volume of revenue, cost structure and growth expectations. Talking to an accountant is always the safest course of action before making this strategic decision.
What are the documents, deadlines, deductions and tax incentives for the IRPJ and CSLL return?
Correctly declaring IRPJ and CSLL requires attention to a series of documents and specific deadlines.
To begin with, the company must keep bookkeeping regularized, including balance sheets, financial statements, records of income, expenses, invoices and mandatory books. These documents serve as the basis for proving operations and calculating taxes, whether under Real Profit or Presumed Profit.
As far as deadlines are concerned, IRPJ and CSLL are generally calculated and paid on a quarterly basis and are due by the last working day of the month following the end of the quarter.
Companies that opt for the Real Profit system can still choose the annual system, if this is more advantageous for their planning.
In Real Profit, the deductions are broader. The legislation allows operating costs, overheads, provisions, depreciation and other duly proven amounts to be deducted.
In Presumed Profit, deductions are quite limited, since the calculation basis already assumes a percentage of profit on turnover, leaving little room for deductions.
Regarding tax incentives, Real Profit companies usually have access to more benefits, such as tax credits, incentives for innovation, incentivized donations and special tax regimes.
In Presumed Profit, these incentives are more restricted, making tax planning less flexible.
Therefore, organizing documentation and monitoring deadlines is essential to avoid fines, losing benefits or paying unduly. Regularly consulting your accountant is a smart move to take advantage of all opportunities and ensure tax compliance.
Spreadsheet
Presumed Profit
What taxes are involved in Presumed Profit and Real Profit?
Under both Presumed Profit and Real Profit, the company is subject to a series of mandatory federal taxes. The two main ones are IRPJ (Corporate Income Tax) and CSLL (Social Contribution on Net Profit), which are levied on companies' financial results and vary according to the tax regime chosen.
In addition to these, other federal taxes enter the routine of companies in both regimes. PIS (Social Integration Program) and COFINS (Contribution to Social Security Financing) are calculated on gross revenue, but the way they are calculated and the rates can change depending on whether you opt for Presumed Profit or Real Profit.
Under the Real Profit regime, it is possible to deduct credits relating to expenses and inputs, while under Presumed Profit the rates are fixed and do not allow credits to be used.
Another important tax, especially for service-providing activities, is the ISS (Tax on Services), which is a municipal tax, but should also be considered when planning the company's tax burden.
Therefore, in the day-to-day life of a company that calculates taxes using the Presumed Profit or Real Profit, are involved: IRPJ, CSLL, PIS, COFINS and, in many cases, ISS.
Having efficient control over the calculation and payment of these taxes is essential to avoid mistakes, reduce risks and maintain the financial health of the business.
Which Laws Govern the Declaration of IRPJ and CSLL in Presumed Profit and Real Profit?
The IRPJ and CSLL declarations under the Presumed Profit and Real Profit regimes follow a detailed legal basis, established in laws and rules that determine how to calculate, collect and report these taxes.
The main regulatory framework is the Income Tax Regulation (Decree No. 9,580/2018), which organizes the rules for calculating IRPJ, deductions, incentives and ancillary obligations.
CSLL, on the other hand, is governed mainly by Law No. 7,689/1988, which regulates its incidence, rates and calculation methods.
Various normative instructions from the Federal Revenue Service detail procedures and update requirements, such as the following RFB Normative Instruction No. 1700/2017 (on IRPJ) and Normative Instruction No. 1700/2017 (CSLL and other taxes).
It is essential to stay alert, as these laws are supplemented and updated by infra-legal rules, ordinances and declaratory acts, which often bring new developments to the tax scenario. Keeping informed with the support of an accountant is essential to ensure the correct framework and avoid assessments.
See what the Public Digital Bookkeeping System says:
RFB Normative Instruction No. 1700, of March 14, 2017 - Provides for the determination and payment of income tax and social contribution on the net profit of legal entities and regulates the tax treatment of the Contribution to PIS/Pasep and Cofins with regard to the changes introduced by Law No. 12973, of May 13, 2014.
Finalizing on the CSLL presumed profit rate: The Next Steps to Efficient Tax Management
By understanding the details of the CSLL rate in Presumed Profit and all the nuances of tax planning, your company is taking an important step towards ensuring compliance and competitiveness in the market.
Organizing documents, keeping up with legal updates and adopting precise tax processes are essential attitudes for avoiding mistakes and taking advantage of all the benefits that legislation offers.
However, we know how dynamic and challenging the business routine is. That's why having the support of specialists makes all the difference.
An experienced team can identify savings opportunities, anticipate risks and deal with all the technical details that the tax system requires.
A CLM Controller is ready to take on this mission alongside you. With over 40 years' experience and a highly qualified team, we take care of all your company's accounting and tax management, guaranteeing peace of mind and assertiveness in every decision.
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