Simples Nacional or Lucro Presumido for IT companies? This is a very common question among owners and managers who are looking for tax savings for their companies.
Knowing this, the CLM Controller, its accounting consultancy specializing in IT companies, has decided to prepare a complete piece of content on the subject.
Here we will explain how the regimes in question work, and among other things, present the rates used to calculate taxes in each case.
With the information we provide throughout this content, our aim is to help your company pay less tax legally and be more profitable. Check it out!
Simples Nacional for IT companies
O Simples Nacional is a tax regime that can be used by IT companies with an annual turnover of up to R$ 4.8 million.
Under this system, companies pay their taxes in a single monthly bill, observing the R-factor rule, which basically says the following:
- If the company's payroll expenses are greater than or equal to 28% of its own turnover, taxation should be based on Annex III.
| Track | Revenue in 12 months | Rate | Amount to be deducted |
|---|---|---|---|
| 1ª | Up to 180,000.00 | 6.00% | -- |
| 2ª | From 180,000.01 to 360,000.00 | 11,20% | R$ 9,360.00 |
| 3ª | From 360,000.01 to 720,000.00 | 13,20% | R$ 17,640.00 |
| 4ª | From 720,000.01 to 1,800,000.00 | 16.00% | R$ 35.640,00 |
| 5ª | From 1,800,000.01 to 3,600,000.00 | 21.00% | R$ 125.640,00 |
| 6ª | From 3,600,000.01 to 4,800,000.00 | 33.00% | R$ 648.000,00 |
- If the company's payroll expenses are less than 28% of its turnover, taxation should be based on Annex V.
| Track | Revenue in 12 months | Rate | Amount to be deducted |
|---|---|---|---|
| 1ª | Up to 180,000.00 | 15.50% | -- |
| 2ª | From 180,000.01 to 360,000.00 | 18.00% | R$ 4.500,00 |
| 3ª | From 360,000.01 to 720,000.00 | 19.50% | R$ 9.900,00 |
| 4ª | From 720,000.01 to 1,800,000.00 | 20.50% | R$ 17.100,00 |
| 5ª | From 1,800,000.01 to 3,600,000.00 | 23.00% | R$ 62.100,00 |
| 6ª | From 3,600,000.01 to 4,800,000.00 | 30.50% | R$ 540.000,00 |
Important: Considering the values in the "Amount to deduct" column, the maximum effective Simples Nacional rate for IT companies is 19.50%.
How to calculate taxes for IT companies in Simples Nacional
To calculate Simples Nacional for IT companies, we must use the following formula:
[(RBT12 x ALIQ) - PD] / RBT12
Where:
- RBT12: Revenue for the last 12 months
- ALIQ: Annex rate;
- PD: Deductible portion.
Example calculation in Annex III
Based on the formula above, check out an example, considering the reality of an IT company that falls under Annex III, which registered:
- Turnover in the last 12 months: R$ 240.000,00
- Billing in the current month: R$ 20.000,00
Simple calculation:
[(RBT12 x ALIQ) - PD] / RBT12 [(R$ 240,000.00 x 11.20%) - R$ 9,360.00] / R$ 240,000.00
(R$ 26.880,00 - R$ 9.360,00) / R$ 240.000,00
R$ 17.520,00 / R$ 240.000,00
Effective Rate: 7.3%
Value of Simples Nacional: Billing current month x effective rate = R$ 20,000.00 x 7.3% = R$ 1,460.00
Example calculation in Annex V
Now look at an example with the same values, but considering that the IT company has been included in Annex V:
Simple calculation:
[(RBT12 x ALIQ) - PD] / RBT12 [(R$ 240.000,00 x 18%) - R$ 4.500,00] / R$ 240.000,00
(R$ 43.200,00 - R$ 4.500,00) / R$ 240.000,00
R$ 38.700,00/ R$ 240.000,00
Effective Rate: 16.12%
Value of Simples Nacional: Billing current month x effective rate = R$ 20,000.00 x 16.12% = R$ 3,224.00
Presumed profit for IT companies
Presumed Profit is a tax regime that can be used by IT companies with annual turnover of up to R$ 78 million.
To calculate taxes for IT companies under this regime, we must use the following rates on turnover:
- IRPJ: 1.20%;
- CSLL: 1,08%;
- COFINS: 3%;
- PIS: 0.65%;
- ISS: 2% to 5%.
In addition, you have to choose between paying 4.5% of CPP - (Employer's Social Security Contribution) on turnover or 20% on payroll.
Simples Nacional or Lucro Presumido for IT companies
As you can see from the previous topics, each tax regime has its own rates, rules and calculation systems.
It is therefore necessary to clarify that it is not possible to state in general terms, i.e. without a personalized analysis, which tax regime is the most economical for your business.
In practice, due to a lack of specialized tax guidance, many companies believe that because the payment of taxes in Simples Nacional to be made in a single formIn reality, this is not always the case.
In many cases, opting for tax regimes such as Presumed Profit or even Real Profit proves to be a more economical option.
How to pay less tax in your IT company
To pay less tax in your IT company, you can count on the support and guidance of our team of experts.
A CLM Controller serves IT companies in different parts of the country, and is prepared to put together a complete tax plan for your business.
Let our team of experts study the specific characteristics and tax reality of your business, to present you with the most economical tax regime for your company.
To find out more about tax planning and tax reduction for IT companies, click on the WhatsApp button and talk to us!
Who is CLM Controller?
A CLM Controller is an accounting firm that provides high-level advisory and consulting solutions in the accounting, tax, financial, labor and paralegal areas.
For over 40 years, we have believed that the quality of accounting services is one of the foundations for achieving significant results in the business world.
This conviction has produced benefits that boost our clients' success, providing safer, more organized and profitable management, with tax savings.
At CLM you can count on an account manager to centralize your demands in a channel for quick and strategic solutions. Contact us!
Spreadsheet
Simples taxes
