The Presumed Profit is one of the tax options available to companies in Brazil. This regime simplifies the process of calculating taxes, as it uses fixed percentages on gross revenue to determine the basis for calculating IRPJ and CSLL.
With this, accounting complexity is reduced, making Presumed Profit an interesting choice for entrepreneurs looking for predictability and less bureaucracy in tax management compared to Real Profit, as well as for those who are leaving Simples Nacional.
In this article, we will explain in detail how this regime works, including the applicable rates and the calculation method. It's worth a look!
How does Presumed Profit work?
O Presumed Profit is a tax regime where the basis for calculating Corporate Income Tax (IRPJ) and CSLL is determined based on a percentage of the company's gross revenue.
As we will see below, the percentages of presumption vary according to the type of activity of the company.
Among the advantages of Presumed Profit, we can highlight:
- Simplicity: Calculation is simpler and less costly than under the Real Profit regime.
- Predictability: It allows better predictability of the amount to be paid in taxes.
The disadvantages include:
- Limitation of deductibility: It does not allow the deduction of all operating expenses, as is the case with Real Profit.
- High profit margin: It can be disadvantageous for companies with lower profit margins than the presumed percentages.
Read more about: When to migrate from Simples Nacional to Lucro Presumido?
Which companies can be taxed under Presumed Profit?
To opt for Presumed Profit, the company must:
- Earn up to R$ 78 million per year (gross annual revenue).
- Not being obliged by law to calculate real profit.
Opting for the Presumed Profit regime can be an excellent choice for many companies, but it is important to carry out a detailed analysis with an accountant to determine whether this is the best tax option for your company.
Read more about: How to calculate ICMS on the Simples Nacional surplus?
Which companies cannot be taxed under Presumed Profit?
Companies that earn more than R$ 78 million a year or that carry out activities listed below cannot opt for Presumed Profit:
- Commercial banks;
- Investment banks;
- Development banks;
- Development agencies;
- Savings banks;
- Credit, financing and investment companies;
- Real estate credit companies;
- Securities and exchange brokerage firms;
- Securities distributors;
- Leasing companies and credit unions;
- Private insurance and capitalization companies;
- Open private pension funds;
- Companies providing credit and marketing advice, credit management, selection and risk management, accounts payable and receivable management;
- Factoring companies;
- Real estate, financial and agribusiness credit securitization institutions.
Regardless of the volume of turnover, companies that carry out the activities we have just listed must pay their taxes based on Real Profit.
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How does tax calculation work with Presumed Profit?
In the Presumed Profit, Each tax is calculated separately and paid in own guide, using presumption percentages defined by law according to the activity carried out by the company.
From 2026, The calculation of IRPJ and CSLL now has a additional rule for companies with annual gross revenue of more than R$ 5 million, This has a direct impact on the basis for calculating these taxes.
Below, we explain separately how the rates and the calculation of each tax within the Presumed Profit regime.
IRPJ in Presumed Profit
To determine the Corporate Income Tax (IRPJ), accounting must initially apply a presumption percentage on the company's turnover, depending on the activity carried out.
Presumption rates for IRPJ in Presumed Profit
| Activities | Rate |
|---|---|
| - Retail sale of fuel and natural gas - Sale of goods or products - Cargo transportation - Real estate activities - Hospital services - Rural activity - Industrialization to order | 1.60% |
| - Other unspecified activities (except provision of services) - Transportation services (except cargo transportation) | 8 % |
| - General services with gross revenue up to R$ 120,000/year - Professional services - Business intermediation - Management, leasing or assignment of movable/immovable property or rights | 16% |
| - Services in general with no specific percentage | 32% |
After defining the presumed calculation basis, applies to 15% tax rate to arrive at the amount of IRPJ due.
Practical example - IRPJ
-
Billing: R$ 100.000,00
-
Activity: Sale of goods (trade)
-
Presumption: 8%
Calculation basis:
R$ 100,000.00 × 8% = R$ 8,000.00
IRPJ due:
R$ 8,000.00 × 15% = R$ 1,200.00
Update 2026 - Additional rule for turnover above R$ 5 million
From January 1st, 2026, Presumed Profit companies with annual gross revenue of more than R$ 5 million must apply a 10% increase on the presumption percentage, exclusively on the portion of turnover that exceeds this limit.
Example:
A service company with a presumption of 32%:
-
Up to R$ 5 million: normal assumption of 32%
-
On the surplus: presumption changes to 35.2% (32% + 10%)
This rule increases the IRPJ calculation base, This increases the tax payable on the excess portion.
Read more about: Direct and indirect taxes: what's the difference and what does PJ pay?
CSLL in Presumed Profit
The calculation of Social Contribution on Net Profit (CSLL) follows the same logic as the IRPJ, but with different percentages of presumption and final rate.
See the table below for the rates used to calculate the tax base:
CSLL presumption rates in Presumed Profit
| Activities | Rate |
|---|---|
| - Trade - Industry - Hospital services - Transportation services | 12% |
| - Services in general (except hospitals and transportation) - Business intermediation - Management, leasing or assignment of movable/immovable property or rights | 32% |
Once the presumed base has been defined, the following applies 9% tax rate to find the amount of CSLL due.
Practical example - CSLL
-
Billing: R$ 100.000,00
-
Activity: Sale of goods (trade)
-
Presumption: 12%
Calculation basis:
R$ 100,000.00 × 12% = R$ 12,000.00
CSLL due:
R$ 12,000.00 × 9% = R$ 1,080.00
Update 2026 - CSLL is also impacted
As with the IRPJ, the CSLL is also subject to the 10% increase in the calculation base for companies with annual turnover above R$ 5 million, This is applied only to the excess amount.
This means that, by 2026, larger companies within the Presumed Profit system will have a higher tax burden, even without a change in the official rates.
PIS and COFINS
In the case of PIS and COFINSThe calculation is a little simpler, as the following rates apply directly to turnover.
- PIS: 0.65%
- COFINS: 3%
Here's an example calculation:
PIS: R$ 100,000.00 x 0.65% = R$ 650.00
COFINS: R$ 100,000.00 x 3% = R$ 3,000.00
ICMS and ISS
Finally, we have ICMS and ISSThese are taxes whose rates vary according to state and municipal legislation, respectively.
In the case of ICMS, there are many variations, as the rates can change from one state to another, and even depending on the type of goods or services.
In the case of ISS, the general legislation stipulates that municipalities must set the rate at between 2% and 5% on turnover.
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Is it worth opting for Presumed Profit?
Opting for the Presumed Profit regime can be advantageous for many companies, but the decision must be carefully considered based on a detailed analysis of the characteristics and needs of the business.
In view of this, the CLM Controller can develop a complete tax planning and customized based on the characteristics of your business.
In turn, based on this planning, our team will be able to determine, with 100% precision, the most economical tax regime for your company, and thus help you save on tax payments.
To find out more and reduce your company's tax burden, click on the WhatsApp button and talk to one of our experts.
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