A distribution of profits has always been one of the most efficient and advantageous ways of remunerating partners in Brazil.
However, this reality began to change with the publication of the Law 15.270/25, which changed the income tax exemption rule for amounts distributed by companies.
From 2026, profits distributed above R$ 50 thousand per month per partner will now be taxed at 10% at source, This requires a new approach from companies and entrepreneurs.
In this article, the CLM Controller Accounting explains what changes with the new rule, how the exemption limit works and presents safe and legal strategies to continue distributing profits without paying tax.
What has changed in the rules for distributing profits?
By the end of 2025, companies with regular accounting records could distribute profits to their shareholders with total exemption from income tax, regardless of the amount, as long as these profits were proven.
This exemption allowed many entrepreneurs, especially service providers and self-employed professionals, to structure their income efficiently through legal entities (PJs), using the pro-labore only for the minimum taxable amount and withdrawing the rest as exempt net profit.
From January 1st, 2026, The new rule states:
- Profits of up to R$ 50,000 per month, per partner: They are still exempt from income tax;
- Profits above R$ 50 thousand per month, per partnerThey are now taxed at 10%, with withholding made directly by the company at the time of distribution.
Therefore, monthly profits above the established ceiling will be ta
Therefore, monthly profits above the established ceiling will be taxed, and the responsibility for paying the tax lies with the company itself.
What does the monthly limit of R$ 50,000 mean?
The value of R$ 50 thousand is a monthly exemption ceiling per member. The legislation does not allow the amount to be accumulated in different months.
Example:
- If a partner receives it all at once, R$ 600 thousand profit in December (even if this figure represents the total for the year), the entire amount will be taxed, because it exceeded the monthly limit.
Now take another example:
- The company distributes R$ 50 thousand per month, from January to December, Also totaling R$ 600 thousand for the year.
- No month exceeds the ceiling → no taxation.
Results: The total amount is the same, but the monthly fractioning respecting the limit guarantees total exemption from income tax on profits.
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Is it still possible not to pay tax on profit distributions?
Yes. The new rule does not eliminate the possibility of exemption, but it requires more attention and continuous tax planning.
To continue enjoying the benefit, it is essential to structure the way the company distributes correctly.
Here are four legal strategies that your company can adopt with the support of CLM Controller Accounting:
1. Distribute profits monthly, respecting the limit
Avoid making large withdrawals all at once at the end of the year. This practice, which was common until 2025, could become extremely costly under the new rule.
The recommendation is clearIf the company has, for example, R$ 600,000 in net profit for the year, the ideal is to distribute this amount in 12 installments of R$ 50 thousand per month, throughout the calendar year.
In addition to avoiding the 10% IR tax, this strategy:
- It guarantees predictability for the partner;
- Reduces the risk of falling into the fine mesh;
- Organizes personal and company cash flow.
2. Include more partners in the articles of association
If the company generates a high monthly profit, above R$ 50,000, one way to preserve the exemption is to distribute profits between two or more partners.
Example:
- Net profit: R$ 100,000 per month;
- With 1 partner: R$ 100 thousand taxed (R$ 10 thousand IR at source);
- With 2 partners: R$ 50 thousand each → totally exempt.
This strategy is quite common in family businesses, where the spouse, children or other close relatives formally become part of the company, with a real stake in the management or capital of the company.
Important: The inclusion of partners must be duly formalized in the articles of association and registered with the Board of Trade. The ideal is to have the right legal and accounting support to avoid mischaracterizations.
3. Create a holding company to centralize and redistribute profits
The creation of a asset or corporate holding can be an excellent strategy for entrepreneurs with multiple businesses or who wish to structure more sophisticated succession and tax planning.
In practice, the holding company acts as a partner in the operating companies and receives their profits. Next, distributes the amounts to the final partners, with the exemption ceiling of R$ 50,000 per beneficiary.
Advantages of holding companies:
- More effective succession planning;
- Reducing the tax burden with proper structuring;
- Isolation of risks between CNPJs;
- More control and organization of assets.
A CLM Controller has expertise in structuring holding companies and can help your company assess the viability of this alternative.
4. Keep your accounts up to date
The exemption for profit distribution is only valid if there is regular bookkeeping. Therefore, the company must:
- Maintaining Journal and ledger updated;
- Calculate net profit based on DRE (Profit and Loss Account);
- Prepare and record meeting minutes or documents proving the decision on distribution;
- To be up to date with the payment of taxes and charges.
Companies that distribute profits without formal accounting may lose their right to exemption and also suffer tax assessments, with retroactive collection of income tax and fines.
Conclusion: with planning, it is possible to maintain the exemption legally
The new taxation on profits above R$ 50,000 per month requires attention, but does not prevent the use of the legal exemption.
Companies that organize themselves in advance and adopt good accounting and corporate practices will continue to reap the tax benefits of profit distribution.
In practice, this means:
- Planned monthly distribution
- Including partners to pulverize values
- Strategic use of holding companies
- Accounting 100% regular
- Pro-labour defined and declared
Count on CLM Controller Accounting
A CLM Controller Accounting is a benchmark in tax planning, corporate structuring and consulting for companies seeking efficiency and compliance.
We offer customized solutions for:
- Avoiding 10% taxation on profits in 2026
- Structuring companies and holding companies with legal certainty
- Organize your accounting to take advantage of the legal exemption
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