Presumed Profit Calculator: Simulate IRPJ, CSLL, PIS/COFINS and ISS 

Making assertive financial decisions requires clarity about your business's tax burden. A Presumed Profit Calculator is an essential tool for entrepreneurs who want to anticipate tax costs and plan accurately. 

In the Presumed Profit system, taxes are calculated on a profit margin that is pre-set by legislation, which makes it essential to simulate scenarios before closing the month. 

In this way, your company gains predictability and avoids cash flow surprises. In addition, understanding the impact of IRPJ, CSLL, PIS/COFINS and ISS in advance allows you to adjust commercial and operational strategies. 

In this article, you will understand how this simulation works, what information it offers and how to use it strategically to optimize your company's tax management.

What is CLM Controller's Presumed Profit calculator?

A Presumed Profit Calculator developed by CLM Controller is a free online tool that allows you to quickly and accurately simulate the main federal and municipal taxes levied on your company's revenue. 

With it, you can estimate IRPJ, CSLL, PIS, COFINS and ISS values based on the rates applicable to your segment. Unlike generic spreadsheets, this solution was created by specialists with over 40 years' experience in strategic accounting. 

It therefore reflects the Brazilian tax reality and offers a clear view of the monthly tax impact. This way, you can anticipate decisions, adjust margins and plan investments with confidence.

What information does the Calculator provide

The tool provides a complete and detailed overview of monthly taxation under the Presumed Profit regime. Check out what you get when you use it:

• Estimated value of IRPJcalculation of Corporate Income Tax based on the presumption of profit in your segment.
• Estimated value of CSLL: Social Contribution about the Net Profit applied to the presumed base.
• PIS and COFINSfederal taxes calculated cumulatively on gross sales.
• Estimated ISSService Tax, where applicable, according to the municipal rate.
• ICMS creditsdeduction of amounts paid for purchases, when there is a right to credit.
• Other deductionsfield for including legal deductions that impact the calculation base.
• Total tax burdenThe sum of all taxes, allowing you to see the real percentage of revenue.
• Comparing scenariosThe possibility of simulating different invoices and understanding variations in taxation.

Why it's important to calculate Presumed Profit

Calculating taxes in advance under the Presumed Profit system avoids surprises in cash flow and allows you to plan safely. Many companies find out the real tax burden only when they have to pay, which jeopardizes investments and working capital. 

When using the Presumed Profit Calculator, You can anticipate this scenario and adjust prices, margins and commercial strategies based on real data. 

This practice strengthens financial governance and reduces fiscal risks. Simulation is therefore an act of intelligent management, not just compliance.

Who it is recommended for

A Presumed Profit Calculator is suitable for entrepreneurs, financial managers and CFOs of companies that operate under this tax regime and are looking for tax predictability. 

It is especially useful for medium and large businesses, which deal with significant volumes of revenue and need to make strategic decisions based on real figures. 

Service companies, commerce, industry and consultancies also benefit, as each segment has different presumption rates. The tool is invaluable for those who are evaluating the migration between tax regimes or need to compare scenarios before closing high-impact contracts. 

Managers who want to optimize their tax burden, reduce risks and align tax planning with strategy will find this calculator an essential resource. So if your company is looking for applied tax intelligence, this solution is for you.

 

How to use CLM's Presumed Profit Calculator

A Presumed Profit Calculator of CLM Controller was developed to cater for different company profiles. For this reason, it offers three specific modalities: Commerce, Industry and Services. Each one has customized fields according to the tax particularities of the segment. See below how to use each mode:

Trade

This method is suitable for companies that buy and sell goods. Follow the step-by-step instructions:

1. Report Revenue for the Month (R$)
   Enter your company's gross monthly turnover. This figure represents all the sales made during the period and will serve as the basis for calculating the federal and state taxes applicable to commerce.
2. Enter the ICMS rate (%) - debit
   Enter the ICMS rate your company pays on sales. This usually varies between 7% and 18%, depending on the state and the type of product sold. This percentage directly impacts the amount of state tax payable.
3. Add the value of Purchases (ICMS credit) - R$
   If your company is entitled to ICMS credit on purchases of goods, enter the amount. This credit will be deducted from the ICMS payable, reducing the effective tax burden and optimizing cash flow.
4. Include Other Deductions from Revenue (R$) - optional
   If there are sales returns, unconditional discounts or other deductions allowed by law, enter the total amount. This field is optional, but it refines the accuracy of the Presumed Profit Calculator when adjusting the tax base.
5. Click on “Calculate”
   After filling in the fields, click on the button to generate the full simulation. You will see the estimated amounts of IRPJ, CSLL, PIS, COFINS and ICMS, as well as the total tax burden on the reported revenue.

Industry

Industrial companies have tax peculiarities, such as the incidence of IPI. See how to use this method:

1. Report Revenue for the Month (R$)
   Enter the industry's gross monthly turnover. This figure includes all sales of manufactured products and will be the basis for calculating the federal and state taxes applicable to the industrial segment.
2. Enter the IPI rate (%)
   Enter the IPI (Tax on Industrialized Products) percentage applicable to the products your company manufactures. This rate varies according to the tax classification (NCM) of each item and impacts the final price to the consumer.
3. Add the ICMS rate (%) - debit
   Enter the ICMS rate charged on sales. As in commerce, this percentage varies according to the state and the type of product. ICMS is one of the main state taxes for industries.
4. Enter the value of Purchases (ICMS credit) - R$
   If your company has purchased raw materials or inputs that are entitled to ICMS credit, please inform us of the amount. This credit reduces the ICMS payable, optimizing the tax burden and improving business competitiveness.
5. Include Other Deductions from Revenue (R$) - optional
   If there are any refunds, discounts or other legal deductions, enter the amount. This adjustment makes the Presumed Profit Calculator more accurate and aligned with the accounting reality of your industry.
6. Click on “Calculate”
   After filling in all the data, click on the button to view the full tax estimate. You will have access to the IRPJ, CSLL, PIS, COFINS, IPI and ICMS values, allowing you to make informed strategic decisions.

Services

Companies that provide services are taxed differently, with a focus on municipal ISS. See how to use this method:

1. Report Revenue for the Month (R$)
   Enter the gross monthly turnover of the services provided. This figure represents all the revenue generated in the period and will be the basis for calculating the federal and municipal taxes applicable to the sector.
2. Enter the ISS rate (%) - if applicable (municipality)
   Enter the percentage of ISS charged by the municipality where the service was provided. The rate varies between 2% and 5%, depending on local legislation and the type of activity. This tax is exclusive to service providers.
3. Include Other Deductions from Revenue (R$) - optional
   If there are allowable deductions, such as unconditional discounts or service cancellations, enter the amount. This optional field adjusts the calculation base and brings the simulation closer to your company's tax reality.
4. Click on “Calculate”
   After filling in the data, click on the button to generate the tax estimate. You will see the amounts of IRPJ, CSLL, PIS, COFINS and ISS, as well as the total tax burden. This way, you can plan accurately using the Presumed Profit Calculator.

⚠️ Important:
This is a simulator. Municipal rules (such as ISS rates) and particularities of your business may alter the results. Use the estimate as a strategic reference and validate it with your accountant before making any final tax or financial decisions.

How IRPJ, CSLL, PIS/COFINS and ISS work for Presumed Profit companies

Understanding the mechanics of each tax is essential to correctly interpreting the results of the Presumed Profit Calculator and make informed strategic decisions.

IRPJ - Corporate Income Tax

IRPJ under Presumed Profit is calculated on a presumed profit margin, which varies according to the company's activity. For services in general, the presumption is 32% on gross revenue; for commerce and industry, 8%. 

A rate of 15% is applied to this presumed base. If the quarterly presumed profit exceeds R$ 60,000, an additional 10% is levied on the excess. Therefore, companies with high turnover should consider this impact when planning margins and pricing.

CSLL - Social Contribution on Net Profit

CSLL follows a similar logic to IRPJ, but with different presumption rates. For services, the presumed base is 32%; for commerce and industry, 12%. The rate applied to this base is 9%. 

Like IRPJ, CSLL is calculated quarterly and paid monthly by estimate. This contribution makes up a significant part of the tax burden and must be closely monitored to avoid cash flow mismatches.

PIS/COFINS - Federal Contributions

Under the Presumed Profit regime, PIS and COFINS are calculated cumulatively, i.e. without the right to credits. The PIS rate is 0.65% and the COFINS rate is 3%, totaling 3.65% on gross revenue. 

Unlike Real Profit, there are no deductions for operating expenses. For this reason, companies with tight margins should carefully assess the impact of these taxes on their final profitability.

ISS - Tax on Services

ISS is a municipal tax levied on the provision of services. The rate varies between 2% and 5%, depending on the legislation of each municipality and type of activity. Companies operating in different cities must pay ISS in the place where the service was provided. 

This tax does not appear in all simulations, as it depends on the nature of the operation. However, for service providers, it represents a significant portion of the total tax burden.

Why CLM Controller created this tool

A CLM Controller developed the Presumed Profit Calculator to democratize access to tax intelligence. We know that many entrepreneurs make decisions without visualizing the real tax impact of their operations, which compromises margins and planning. 

That's why we've created a practical, fast and reliable solution, based on over 40 years' experience in strategic accounting. Our aim is to enable managers to anticipate scenarios, adjust strategies and make decisions based on real data. 

This tool reflects our commitment to transparency and financial education. After all, we believe that tax knowledge is management power.

How CLM Controller can help in the management of Presumed Profit companies

In addition to the calculator, the CLM Controller offers a complete ecosystem of accounting, tax and financial solutions for Presumed Profit companies. 

Our team of more than 120 specialists acts in a consultative manner, with an exclusive account manager for each client. We carry out tax planning strategic, tax burden optimization, specialized auditing and CFO as a Service (CFOaaS). 

This way, you don't just calculate taxes, but turn data into decisions that generate measurable results. With state-of-the-art technology, integration with ERPs and management dashboards, we deliver operational efficiency and legal security, including professional liability insurance.

We work with national and multinational companies, offering complete support in compliance, financial management and tax strategy. 

If you are looking for more than accounting, but rather a strategic partnership, the CLM Controller is the right choice. Talk to an expert and leave your company's tax management in the hands of those who understand results.