Presumed Profit Calculator (UPDATED 2026!)

Want to estimate your company's taxes quickly and easily? This calculator Presumed Profit shows, in just a few clicks, how much you would pay for Corporate Income Tax, Social Contribution Tax, Social Security Tax, and Service Tax, based on your monthly revenue, type of activity (services, commerce, or industry), and reported tax rates. It is a simulator: ideal for getting an idea of the tax cost before talking to your accountant.

How to use (in 3 steps)

  1. Report the month's revenue and select the type of activity (services, commerce, or industry).
  2. Fill in the tax rates, such as ISS of your municipality and, if applicable, ICMS and credit purchases.
  3. Click on Calculate to see the estimated amounts for each tax and the total taxes.

What you receive

  • Effective tax rate (actual percentage of revenue).
  • Estimated values of Corporate Income Tax (IRPJ) (15% + additional), Social Contribution Tax (CSLL) (9%), PIS, COFINS, and ISS.
  • Highlight of the total taxes of the period.

Who it is recommended for

  • Business owners and managers who need cost planning.
  • Finance professionals who want to compare systems.
  • Who is starting a business and needs a initial diagnosis.

Important: this is a simulator. Municipal regulations (e.g., ISS) and the specifics of your business may alter the results. Use the estimate as a reference and check with your accountant before making decisions.

Presumed Profit Calculator


Monthly calculation (proportional averages)
This calculator performs the simulation on a monthly basis. Therefore, rules, limits or adjustments that have an annual or quarterly reference are treated proportionally to the month, by means of apportionment/weighted average, to allow for a comparable monthly estimate.

Additional IRPJ (10%)
The calculation takes into account the additional IRPJ at the rate of 10% levied on the portion of the presumed profit that exceeds R$ 20,000.00 per month, in accordance with Law 9249/1995, art. 3.

10% increase in presumption percentages above R$ 5 million/year (2026 rules)
As of the rules applicable in 2026, the increase of 10% in the presumption percentages (IRPJ and CSLL) is only levied on the portion of total gross revenue that exceeds R$ 5,000,000.00 in the calendar year, under the terms of LC No. 224/2025 and regulation in IN RFB No. 2,305/2025.
In this calculator, for the purposes of the monthly simulation, the proportional base of R$ 416,666.67 per month (R$ 5,000,000.00 ÷ 12) was used as the reference for applying the increase on any surplus.

The calculator is for estimation and information purposes only. The results presented are simulations based on the assumptions provided and do not replace the calculation and validation carried out by a qualified professional, taking into account the particularities of the operation, framework and applicable legislation.