The presumed-profit method has become more expensive. Companies will start 2026 with an increase in Corporate Income Tax (IRPJ) and Social Contribution on Net Profit (CSLL) due to new rules introduced by Complementary Law Nº. 224/25.
Effective from January 1, 2026, the law now treats the presumed-profit method as a tax benefit. Based on this classification, the presumption basis was increased by 10% over the originally applicable percentage, leading to higher IRPJ and CSLL amounts to be paid.
This increase is legally questionable, to the extent that the Judiciary has already been called upon to rule on its constitutionality. The presumed-profit method is not a tax benefit or incentive but a legal method for calculating taxable profit, justified by its simplicity and predictability, not by the granting of a state advantage.
In this scenario, 4 points deserve special attention:
1. New presumption percentage: The presumption basis is defined by fixed percentages according to economic activity. Complementary Law Nº. 224/25 increased these percentages by 10%, which is not equivalent to 10 percentage points. Thus, an activity with a 32% presumption rate now has a 35.2% rate, due to an increase of 3.2 percentage points.
2. Portion of gross revenue subject to the increased basis: The increase applies only to the portion of annual gross revenue exceeding BRL 5 million. This limit must be distributed proportionally among the quarters, at BRL 1,250,000.00 per period, with adjustments permitted throughout the same calendar year. The application of this limit was regulated by Normative Instructions Nº. 2.305/25 and 2.306/25.
3. Revenues from different activities: The 10% increase must be applied proportionally to the revenues from each activity. When a company engages in more than one activity, such as industry and commerce, the excess portion must be prorated according to the share of each in the total revenue.
4. Entry into effect: The increase affects taxes of different natures. For IRPJ, the increased basis became effective on January 1, 2026, respecting the principle of annual anteriority (a rule preventing a tax increase from taking effect in the same year it was created). For CSLL, which is subject to the ninety-day waiting period (“noventena”), the effects will only begin on April 1, 2026.
In practice, Complementary Law Nº. 224/25 promotes an indirect increase in the tax burden without a nominal change in tax rates, relying on a conceptually flawed premise by equating the presumed-profit method with a tax benefit. Added to this is the operational complexity introduced, especially for companies with multiple revenue streams.
In this context, combined with the existence of a Direct Action of Unconstitutionality (ADI) pending before the Federal Supreme Court, the judgment of which could, at any moment, lead to the suspension of Complementary Law Nº. 224/25 effects, it is essential for taxpayers to closely monitor regulatory changes, take preventive measures to preserve their rights, and carefully evaluate whether to remain in the presumed-profit tax regime. A comparative analysis with the actual-profit method is increasingly relevant to mitigate risks and avoid an increased tax burden.
