Presumed Profit

If you bill up to R$ 78 million annually and your business is not a commercial bank or a company that is given tax benefits or with profits or dividends originating abroad, you can opt for this tax modality.

It is assumed that such company will obtain a certain profitability, according to its field of activity and, from there, the tax amounts due are calculated as CSLL (Social Contribution on Net Profit) and IR (Corporate Income Tax). Even if your profit exceeds the presumed earning rates, you will pay only what is established by this tax regime.

There are countless questions regarding this framework, as well as the need for a more detailed assessment on your company’s fitting this system.

To find out if this is the best tax regime for your business, schedule a personalized review with our team of experts.