When to migrate from Simples Nacional to Lucro Presumido? This is a very interesting question, the answer to which could result in significant tax savings.
Knowing this, the CLM Controller decided to prepare a complete piece of content on the subject, explaining how Simples Nacional and Lucro Presumido work, as well as the ideal time to switch.
That said, if you have any doubts and would like to know more about the subject, we invite you to continue with us and follow this content to the end.
How does Simples Nacional work?
O Simples Nacional is a tax regime that was established by the Complementary Law 123/2006with the aim of simplifying taxation for companies with an annual turnover of up to R$ 4.8 million.
Under this regime, the following taxes can be unified in a monthly bill, the amount of which is calculated on the turnover of the business:
- IRPJ - Corporate Income Tax;
- CSLL - Social Contribution on Net Profit;
- COFINS - Contribution to the Financing of Social Security;
- PIS - Social Integration Program;
- IPI - Tax on Industrialized Products;
- ICMS - Tax on the Circulation of Goods;
- ISS - Tax on Services;
- CPP - Employer's Social Security Contribution.
The Simples Nacional tax rates are divided into 5 annexes, and it is necessary to look at the type of activity of the company in order to determine which annex it falls into.
Read more about: How to calculate ICMS on the Simples Nacional surplus?
Annex I - Trade
| Track | Revenue in 12 months | Rate | Amount to be deducted |
|---|---|---|---|
| 1ª | Up to 180,000.00 | 4.00% | - |
| 2ª | From 180,000.01 to 360,000.00 | 7,30% | R$ 5,940.00 |
| 3ª | From 360,000.01 to 720,000.00 | 9.50% | R$ 13,860.00 |
| 4ª | From 720,000.01 to 1,800,000.00 | 10.70% | R$ 22.500,00 |
| 5ª | From 1,800,000.01 to 3,600,000.00 | 14,30% | R$ 87.300,00 |
| 6ª | From 3,600,000.01 to 4,800,000.00 | 19.00% | R$ 378.000,00 |
Annex II - Industry
| Track | Revenue in 12 months | Rate | Amount to be deducted |
|---|---|---|---|
| 1ª | Up to 180,000.00 | 4.50% | - |
| 2ª | From 180,000.01 to 360,000.00 | 7.80% | R$ 5,940.00 |
| 3ª | From 360,000.01 to 720,000.00 | 10.00% | R$ 13,860.00 |
| 4ª | From 720,000.01 to 1,800,000.00 | 11,20% | R$ 22.500,00 |
| 5ª | From 1,800,000.01 to 3,600,000.00 | 14.70% | R$ 85.500,00 |
| 6ª | From 3,600,000.01 to 4,800,000.00 | 30.00% | R$ 720.000,00 |
Annex III - Services
| 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 |
Annex IV - Services
| Track | Revenue in 12 months | Rate | Amount to be deducted |
|---|---|---|---|
| 1ª | Up to 180,000.00 | 4.50% | - |
| 2ª | From 180,000.01 to 360,000.00 | 9.00% | R$ 8,100.00 |
| 3ª | From 360,000.01 to 720,000.00 | 10,20% | R$ 12,420.00 |
| 4ª | From 720,000.01 to 1,800,000.00 | 14.00% | R$ 39.780,00 |
| 5ª | From 1,800,000.01 to 3,600,000.00 | 22.00% | R$ 183.780,00 |
| 6ª | From 3,600,000.01 to 4,800,000.00 | 33.00% | R$ 828.000,00 |
Annex V - Services
| 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 |
Having said that, we need to clarify that we consider
erating the column values "Deductible amount"The maximum effective Simples Nacional tax rate is 19.50% on monthly turnover.
Read more about: Interest Simples Nacional: how to calculate overdue DAS
How does Presumed Profit work?
In turn, the Presumed Profit is a tax regime that can be used by companies with annual turnover of up to R$ 78 million.
In this system, taxes are not paid in a single monthly bill. Therefore, each of them has its own rates. Check them out:
IRPJ
In Presumed ProfitIn order to calculate the tax due, we need to multiply one of the rates below by the 15% IRPJ rate, to arrive at the percentage that will be applied to turnover to calculate the tax due.
Thus, a company that sells goods will pay 8% x 15% = 1.20% of IRPJ on turnover.
| Activities | Rate |
|---|---|
| - Retail sale of fuel and natural gas | 1.60% |
| - Sale of goods or products - Cargo transportation - Real estate activities - Hospital services - Rural Activity - Industrialization with materials supplied by the ordering party Other unspecified activities (except provision of services) | 8 % |
| - Transportation services (except freight) - General services with gross revenue up to R$ 120,000/year | 16% |
| - Professional services - Business intermediation - Management, leasing or assignment of movable/immovable property or rights - Services in general, for which no specific percentage has been set | 32% |
CSLL
In turn, to calculate CSLL, we need to multiply one of the rates below by the 9% rate, and only then arrive at the percentage that will be applied to turnover to calculate the tax due.
Therefore, a company that sells goods will pay 12% x 9% = 1.08% of CSLL on turnover.
| Activities | Rate |
|---|---|
| - Trade - Industry - Hospital services - Transportation services | 12% |
| - Services in general, except hospital and transportation services Business intermediation; - Management, leasing or assignment of real estate, furniture and rights of any kind. | 32% |
PIS and COFINS
As for PIS and COFINS, we must use the following calculation rates on turnover:
- PIS: 0.65% on turnover;
- COFINS: 3% on turnover.
Read more about: Direct and indirect taxes: what's the difference and what does PJ pay?
ICMS and ISS
Finally, ICMS and ISS are calculated on the basis of the rates and what the state legislation (in the case of ICMS) and municipal legislation (in the case of ISS).
Having made this comparison, the question remains: when should you migrate from Simples Nacional to Lucro Presumido? The answer is in the next article.
Find out more about our Tax Consulting services
When to migrate from Simples Nacional to Lucro Presumido?
Your company can migrate from Simples Nacional to Lucro PresumidoYou can use the Presumed Profit method at any time, from the point at which the accounting department understands that Presumed Profit is the most economical option for your business reality.
Although it is compulsory to leave Simples Nacional when your company earns more than R$ 4.8 million a year, you don't necessarily have to wait until then.
In practice, due to the progressive rates of Simples, in many situations Presumed Profit ends up being the most economical option, even for companies that make less than R$ 4.8 million a year.
To learn more about the subject and reduce your company's tax burden, click on the WhatsApp button and talk to one of CLM Controller Contabilidade's tax reduction specialists.
Spreadsheet
Simples taxes
