Will Presumed Profit pay more IRPJ and CSLL?

As of this year 2026, the Presumed Profit system pass a significant change in its taxation. This change is the result of measures adopted by the federal government to reduce tax breaks and increase tax collection.

In practical terms, this means an indirect increase in the IRPJ (Corporate Income Tax) and CSLL (Social Contribution on Net Profit) burden for companies under this regime in this new calendar year.

This change is part of of a fiscal adjustment package and tax reform aimed at balancing public accounts, with a forecast increase of approximately R$ 23 billion in revenue by 2026.

Below, we explain how the new law decreases the economy of taxes in the Presumed Profit and what changes in practice for your pocket. Let's get straight to the point about the new rule for those who invoice up to R$ 5 million a year, bringing real examples and the precautions your company should take now.

Complementary Law 224/2025 and the cut in tax rebates

A Complementary Law 224/2025 has come to revise the discounts that the government used to give when paying federal taxes. Instead of ending these benefits, the new rule decreased the size of the advantage by 10%. In practice, those who used to pay less tax because of some incentive will now pay a little more.

This cut affects almost all federal taxes (such as income tax, social security contributions and PIS/Cofins). The government hasn't changed the name of the taxes, but it has adjusted the accounts so that the savings generated by the benefits are smaller.

To illustrate, the law itself (supplemented by subsequent regulations) details this “reduction without repeal” mechanism:

• Exemptions or zero ratesIn other words, an exemption benefit is no longer total - now 10% of the standard rate is charged. In other words, an exemption benefit is no longer total - now 10% is charged on the tax that would have been due in the absence of the incentive.

• Reduced ratesThese rates are adjusted to a new effective rate that corresponds to 90% of the original reduced rate plus 10% of the standard full rate. So, for example, if a certain product had a reduced rate of 10% instead of 20%, it will now have 11% (because 90% of 10% = 9%, plus 10% of 20% = 2%, totaling 11%).

• Calculation base reductionsthe percentage reduction in the base is shrunk by 10%. For example, if an activity could exclude 50% from the tax base, it will now only be able to exclude 45% (90% from 50%).

• Presumed or financial creditsThis means that the amount of usable credit is limited to 90% of what it would have been before (thus reducing the financial benefit of the credit by 10%).

• Special or simplified income tax regimes10% increase in the charge, usually via an increase in the base or effective rate.

This is precisely where Presumed Profit are affected. The new law made it clear that this scheme is seen by the government as an “indirect rebate” of tax. For this reason, it has been included in the list of schemes that will have the advantage reduced by 10%.

In practice, the Ministry of Finance confirmed: the Presumed Profit is now part of the group that will have an increase in the cost of taxes to help balance the public accounts.

Who was left out:

Not everyone will pay this increase. The government has decided to protect some important sectors and programs. They don't change anything:

• Simples Nacional: If your company is Simples, You can rest assured that nothing will change for you.

• Manaus Free Trade Zone: The region's benefits remain the same.

• Basic food basket: Discounts on basic foodstuffs have been preserved.

• Social Programs: Projects such as Minha Casa Minha Vida and Prouni remain protected.

If your company is not in Simples Nacional and uses Presumed Profit, the amount paid in Corporate Income Tax and Social Contribution on Net Profit tends to be higher from 2026 onwards.

Rodrigo Ribeiro, director and accounting specialist at CLM Controller

Changes to Presumed Profit in 2026

Why was Presumed Profit included?

As discussed, for the federal government o Presumed Profit represents a significant tax waiver. Thousands of companies opting for this regime pay proportionally less IRPJ/CSLL than they would pay under the Real Profit regime.

By explicitly including Presumed Profit in LC 224/2025, the legislator sought to reduce this advantage and, at the same time, introduce an element of progressivity within the regime, making larger companies within the Presumed Profit contribute a value closer to those taxed on real profit.

Read also: Real Profit in the Tax Reform, discover the advantages!

What will change in 2026 for Presumed Profit?

Since January 1, 2026, the new rule for calculating the Presumed Profit. The government hasn't done away with the regime, but it now works in two “bands”, depending on how much your company makes in the year:

1. Turnover up to R$ 5 million for the year: Nothing changes

If your company makes up to R$ 5 million a year, You continue to pay your taxes exactly as you did in 2025. The profit margins that the government “assumes” for your business remain the same.

2. Turnover over R$ 5 million: 10% more expensive

For the part of the turnover that exceeds R$ 5 million within the year, the rule changes. On this excess amount, the government increases by 10% the profit margin he thinks you've made.

A simple example: If its official profit margin was 32%, on what passes for R$ 5 million, the government now considers that its profit was 35.2% (the original 32% + 10% increase).

In practice: A system of “steps”

This works like a ladder:

• At the first step (up to R$ 5 million), you pay the normal tax.

• On the second step (the one above R$ 5 million), the calculation becomes heavier.

The important thing is to understand: the government did not increase the rates of 15% (IRPJ) or 9% (CSLL). What it did was increase the calculation basis - In other words, he “pretended” that you made more profit so that he could charge you tax on a higher amount.

Presumed Profit continues to exist, But for medium and large companies, it has become a little less advantageous. Now, every real that comes in above the R$ 5 million threshold generates a slightly higher tax bill than before.

Practical example: How does the bill look now?

To understand the change, let's imagine a service company. Under the standard rule, the government assumes that 32% of its turnover is profit.

Let's assume that this company makes R$ 6 million in 2026. It exceeded the limit by R$ 1 million. The calculation is now divided into two parts:

1. About the first R$ 5 million: The rule remains the same. The profit base is 32% (R$ 1,600,000).

2. About R$ 1 million surplus: The rule changes. The profit base rises by 10% to 35.2% (R$ 352,000).

The result: The government now considers the company's total taxable income to be higher (R$ 1,952,000 now, compared to R$ 1,920,000 under the old rule). This difference in the calculation basis generates, in this example, around R$ 10 thousand more in taxes (IRPJ and CSLL) for the year. It's an extra cost that didn't exist before.

Who pays more?

The impact on your pocket varies according to the size of your turnover above the limit:

• Companies with a turnover well above R$ 5 million: They feel the brunt of the change, as most of their revenue falls under the more expensive rule. For services, for example, the real tax burden on turnover rises from around 10.88% to almost 12%.

• Companies that spend less than R$ 5 million: They feel less of an impact overall, since most of their turnover is still taxed under the old, cheaper rule.

Summary:

The tax rates (15% IRPJ and 9% CSLL) haven't changed. What has changed is that, for medium-sized companies, the government now applies these rates to a higher presumed profit base.

This means that financial advantage of Presumed Profit has decreased in relation to Real Profit. If your company earns more than R$ 5 million a year, it has become less attractive. It's time to redo the math to make sure it's still the best option for your business in 2026.

You already know CLM Controller? We are specialists in transforming tax complexity into a growth strategy, with total control over the Presumed Profit and Real Profit.

Our delivery goes far beyond traditional accounting: we offer complete solutions in Financial BPO, management of payroll, services CFO and a tax consultancy to ensure that your company only pays what is fair. Don't let the changes of 2026 impact your bottom line; get in touch now and have a strategic partner by your side!

R$ 5 million limit: how the rule works

In 2026, the magic number for your planning is R$ 5 million. This is the annual turnover limit that defines whether your company continues with normal taxation or whether it enters the new rule, making it slightly more expensive.

Unlike Simples Nacional, where the calculation changes every month, in Presumed Profit the settlement with the government is quarterly. That's why you need to keep track of the year-to-date figures to know when you'll hit the ceiling.

The 4 Golden Rules of New Calculus:

• The increase is only on what's left over: If your company has a turnover of R$ 5.1 million for the year, the 10% increase in the tax base will apply only on the R$ 100 thousand that have gone over the limit. The first R$ 5 million is still taxed as usual.

• Quarterly monitoring: You start the year paying normal tax. When you reach the quarter in which your accumulated turnover exceeds R$ 5 million, you split the bill for that period into two parts: one “slice” with the old tax and another “slice” (what you exceeded) with the new tax.

• Over the limit? No return in the same year: Once you reach R$ 5 million in 2026, all the following months until December will have the most expensive calculation. The accountant doesn't “reset” the account every quarter; the limit is one for the whole year.

• It applies to the whole company: If you sell products (8% margin) and also provide services (32% margin), the R$ 5 million limit applies to the sum of the two revenues. If you exceed the ceiling, the 10% increase will be applied proportionally to each of your activities.

Mid-Year Transition Example

Imagine that your service company invoices R$ 2 million per quarter:

• 1st Quarter: Turnover R$ 2 million (Accumulated: R$ 2 million). Normal tax.

• 2nd Quarter: Earned over R$ 2 million (Cumulative: R$ 4 million). Normal tax.

• 3rd Quarter: Earned over R$ 2 million (Cumulative: R$ 6 million). Attention! You've crossed the line here.

  • On R$ 1 million (to complete the 5), you pay the normal tax.

  • On the R$ 1 million left over, you've already paid for it with the 10% increase in the base.

• 4th Quarter: He earned R$ 2 million. As he's been over the ceiling before, all this value goes into the most expensive calculation.

What if I have more than one activity?

If you have a store and also provide consultancy services, the system is fair: the excess turnover is divided between the two fronts. If your service was taxed on a base of 32%, the part that exceeds the limit will now be calculated on 35.2%. If the sale was about 8%, it goes to 8.8%.

The main point is: in 2026, accounting needs to be up to date and closely monitored. Nobody wants to be caught by surprise with a higher tax bill at the end of the quarter due to a lack of monitoring of this limit.

In short, the change brings new management and tax compliance challenges for Presumed Profit companies. It is no longer a “static” calculation regime, now there is a variable to monitor (accumulated turnover vs. limit) and possible decisions to make throughout the year. Close accounting and tax advice will be important to avoid mistakes and take advantage of optimization opportunities.

What to do now in 2026?

The change brought about by the new law shows that the government is reviewing discounts in order to balance the books. In Presumed Profit, The rule is now clear: the regime continues to exist, but it has become a little more expensive for those who earn more. The aim is to bring the tax paid by these companies into line with the Real Profit tax.

For you, the entrepreneur, 2026 is not just another year. It's time to change your strategy. Check out our practical recommendations:

1. Do the math again (Simulations): Don't make decisions based on “guesswork”. Put it down on paper: Presumed Profit vs. Actual Profit. With the increase in the Presumed calculation base, it may be that the Real Profit (where the tax is on the profit that is actually left over) has become more advantageous for your business this year.

2. Look at your Prices and Contracts: If tax has gone up, your profit margin has gone down. Assess whether you can adjust your prices or renegotiate contracts. Many service business owners already use clauses that allow them to revise their prices when the government increases taxes. See if this is the case for you or if you need to absorb this cost.

3. Keep track of turnover every month: In 2026, you can't wait until the end of the year to see the results. Keep a close eye on your accumulated turnover. If you see that you're going to R$ 5 million at the end of a quarter, plan ahead. Sometimes a small adjustment in the deadline for issuing an invoice, within the law, can prevent you from falling into the most expensive bracket ahead of schedule.

4. Organize your documents: The tax authorities are keeping a close eye on these new calculation ranges. Make sure your accounts have clear reports separating what was invoiced “inside” and “outside” the R$ 5 million limit. This avoids fines and problems in future inspections.

How can CLM Controller help your company at this time?

Navigating these changes alone is risky. CLM Controller acts as your strategic partner to get you through 2026 with total peace of mind:

• Impact Analysis: We've calculated exactly how much this new law will cost you.

• Framework study: We compare Presumed Profit with Real Profit to ensure that you are in the cheapest and safest regime.

• Preventive Planning: We create strategies to protect your cash flow and avoid surprises when paying taxes.

• Full support: We take care of all the bureaucracy and complex calculations, ensuring that your company pays the correct tax - not a penny more.

If 2026 brings new challenges, bring the security of being well advised. Contact CLM Controller and turn the changes in the law into an opportunity to organize and grow your business!