A tributação de dividendos a partir de 1º de janeiro de 2026 ocorre em decorrência da Lei nº 15.270/2025 (sanção do PL 1.087/2025), que encerra a isenção total de IR sobre lucros e dividendos vigente desde 1995 e institui retenção de IRRF sobre dividendos quando ultrapassado limite mensal por sócio.
The answer depends on three main factors: the tax regime, available accounting profit, and the history of retained earnings. Understanding each of these avoids surprises, anticipates tax risks, and helps the company plan a smarter profit distribution. We will explain everything in a simple and straightforward way, just as you need to make decisions.
Why will taxation change in 2026?
A reforma tributária ampliou o escopo do Imposto de Renda, incluindo a tributação de dividendos distribuídos pelas empresas a seus sócios. A partir de 2026, os dividendos pagos a pessoas físicas estarão sujeitos à retenção de IR na fonte de 10% somente sobre valores que ultrapassem R$ 50.000 por mês por sócio, conforme a Law 15.270/2025. Lucros distribuídos de exercícios anteriores podem manter isenção, desde que observadas regras de contabilidade e registro contábil.
1. The tax system directly influences
The first step in determining whether your company will pay tax on dividends is to identify the tax regime. Each of them reacts differently to the new rules. Simples Nacional Simples companies may be partially exempt, especially when they distribute profits within the margin assumed by the regime itself. However, if the company distributes more than the permitted margin or does not have organized accounting, taxation may apply.
Presumed Profit
No Lucro Presumido, dividendos distribuídos a pessoas físicas a partir de 2026 estão sujeitos à retenção de IR de 10% na fonte, desde que excedam limites legais ou sejam distribuídos sem lastro contábil. Por outro lado, se distribui valores superiores ao lucro contábil — ou não mantém escrituração contábil adequada — a tributação pode aumentar e gerar autuações.
A isenção se aplica até R$ 50.000 por mês por sócio; apenas valores acima desse limite estão sujeitos à retenção de 10% de IR na fonte.
Real Profit
No Lucro Real, dividendos pagos a pessoas físicas passam a ter retenção de IR de 10% na fonte sobre valores que ultrapassarem R$ 50.000 por mês por sócio. Lucros acumulados até 31/12/2025 podem ser distribuídos isentos, desde que registrados na contabilidade e aprovados pelos sócios.
2. Distributions above accounting profit are the main point of attention
A common mistake in small and medium-sized companies is to distribute amounts greater than the actual accounting profit. In 2026, this will no longer be just an operational problem, but will become a direct fiscal risk.The Internal Revenue Service only recognizes proven actual profits. Therefore, any distribution that exceeds the net profit — or that is done without accounting support — is taxed and may be questioned during an audit. Companies that distribute via Pix, informal withdrawals, or unregistered advances should urgently review this process.
3. Dividends from profits accumulated until 2025 may be exempt
Uma das regras mais importantes é a preservação da isenção para lucros gerados até 31/12/2025, desde que estejam devidamente registrados na contabilidade e aprovados pelos sócios até essa data. Esses valores podem ser distribuídos sem tributação de IR, respeitando a legislação vigente.
- there is complete accounting,
- the profit is documented,
- the financial statements are consistent.
Companies that do not have organized balance sheets by 2025 lose their right to exemption and may pay tax even if they do not need to.
4. How to determine if your company will pay tax?
In practical terms, the company will be subject to tax if:
- distribute profits starting in 2026;
- not having organized accounting;
- distribute more than accounting profit allows;
- operate in Real Profit (where the rule is automatic);
- distribute retained earnings without accounting evidence.
On the other hand, there may be an exemption if:
- the company is a Simples company and distributes within the legal margin;
- the profits are prior to 2026 and proven;
- the company has a structured accounting system that supports distribution.
The key is knowing how much profit the company actually has, and that can only be achieved with well-done accounting.
5. How to prepare for 2026
The preparation involves three areas: Accounting organization: Everything must be recorded, up to date, and consistent. Distribution planning: no distributions without backing or unregistered advances. Simulations: It is essential to test profit, distribution, and tax impact scenarios. Companies that leave this to the last minute tend to pay more tax than they should or take unnecessary risks.
Want to understand in practice how the new taxation on dividends impacts companies under the Real Profit regime? Watch the video below to see how accounting works and what precautions to take—especially in 2026.
Understand your company's finances:
Balance sheet
Conclusion: Will your company pay tax on dividends? It depends on the choices you make now.
Taxation of dividends in 2026 is not rocket science—but it does require preparation. What determines whether or not tax is paid is the relationship between the tax regime, the quality of accounting, and the profit history. Companies that work in an organized manner, with planning and technical guidance, are able to distribute profits safely and with less fiscal impact. That is precisely why so many business owners are reviewing their accounting and operational processes before the turn of the year.
How CLM Controller can help
With over 40 years of experience, more than 120 specialists, and strong performance in Presumed Profit and Real Profit, CLM Controller keeps track of all tax updates and guides companies in accounting organization, profit distribution planning, simulations, and necessary adjustments for 2026. The team offers:
- Accounting, tax, financial, and payroll outsourcing;
- Tax consulting focused on planning and risk reduction;
- Audit, compliance, and support in transition to the new taxation models.
If your company wants certainty when distributing profits in 2026—and to avoid surprises with dividend tax—the CLM Controller is the ideal partner for this journey.
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