The increase in the IRPJ (corporate income tax) and CSLL (social contribution on net income) tax burden for companies under the presumed profit regime with gross revenue exceeding R$ 5 million per year has already been rejected by the Judiciary in several decisions.
The measure was implemented by adding 10% to the presumed IRPJ and CSLL rates introduced by Constitutional Law N. 214/25.
Although this increase was justified by lawmakers as a limitation on tax benefits, this interpretation has been challenged in court, with rulings in favor of taxpayers.
This is because the presumed profit method is a method for calculating taxable income. It is not a tax benefit or incentive. It is not based on an advantage to be obtained, but rather on the taxpayer’s ability to choose a simpler and more predictable method.
Given this scenario, we highlight 3 points that deserve attention:
1. New Presumptive Percentage: The basis for presumptive profit is established by the Federal Revenue Service through a fixed rate that varies according to the company’s economic activity. Constitutional Law N. 224/25 increased the presumption rates by 10%. For example, for revenue from the provision of services in general, where the presumption rate is 32%, the 10% increase translates to an additional 3,2%, bringing the total to 35,2%.
2. The annual threshold is monitored on a quarterly basis: Although Law N. 224/2025 establishes an annual threshold of R$ 5 million in gross revenue, RFB Normative Instruction N. 2.306/2026 stipulates that this threshold be monitored through a proportional quarterly limit of R$ 1.250.000,00. Whenever quarterly revenue exceeds this amount, the 10% surcharge may apply to the excess amount. At the end of the calendar year, the company must verify the annual limit and, if necessary, recalculate the IRPJ and CSLL, and may offset any excess taxes paid.
3. The Judiciary has already been rejecting the increase in the presumptive tax base: The constitutionality of this requirement is already being debated in the Judiciary, both in individual lawsuits and in a Direct Action of Unconstitutionality pending before the Federal Supreme Court. The petitions argue that the increase in the presumptive tax base violates constitutional tax principles, such as legality, ability to pay, equality, and legal certainty. To date, there have been preliminary injunctions and decisions on the merits favorable to taxpayers, setting aside the application of the 10% increase on the presumptive tax base.
The correct calculation of presumed profit and proper compliance with the rules of the Normative Instruction are essential to avoid inconsistencies, tax assessments, and penalties. Companies with diverse sources of revenue require greater care in applying the calculation method and in monitoring the established limits.
At the same time, against the backdrop of an increasing tax burden resulting from the tax reform changes, the judicial debate over the presumptive tax base has become an important tool for tax efficiency, with a focus on predictability and legal certainty.
