Lucro Real

The company can choose this type of taxation, which is mandatory only if the company’s revenue exceeds the sum of R$ 78 million/year, if tax benefits are granted or if the company receives profits or dividends from overseas operations.

As the name itself says, in this regime taxes will be levied on the net profit obtained – that is, it may vary throughout the year, depending on the performance of your business, that is, the greater the earnings, the greater the taxation.

It is worth mentioning that the decision on which tax regime will be adopted can be changed only at the beginning of each year, according to the planning for the period.