By Carlos Alberto Bonan
The newly sanctioned Complementary Law No. 224/2025 This introduces structural changes to federal taxation. From the tax authorities' perspective, the Presumed Profit regime has technically come to be classified as a "tax expenditure" (tax benefit), which justifies the revision of the calculation bases for the... Corporate Income Tax and the CSLL, in addition to the linear reduction of incentives linked to PIS and to COFINS.
There are currently questions being raised by law firms as to whether the calculation of Corporate Income Tax (IRPJ) and Social Contribution on Net Profit (CSLL) using presumed profit could be considered a tax benefit, given that it is treated as a distinct form of taxation from Actual Profit or Arbitrated Profit.
Below, we detail the most sensitive points for the financial management of your company:
Corporate Income Tax (IRPJ) and Social Contribution on Net Profit (CSLL): The Increase in Presumption Factors
The regulation established an increase of 10% regarding the presumption coefficients, with the reduction of the tax benefit according to the rule, for companies whose gross annual revenue exceeds the threshold of R$ 5 million.
It is crucial to highlight that this increase does not apply to the total revenue, but only to the... excess portion up to the aforementioned limit. See the practical application for a revenue of R$ 6 million in the quarter:
- Service Providers (Base of 32%):
- Regarding the first 5 million R$ subscribers: The assumption remains that 32%.
- Regarding the surplus (R$ 1 million): The new presumption applies. 35,2% (32% *1,1).
- Industry and Commerce (Bases of 8% and 12%):
- Corporate Income Tax (IRPJ): The excess portion is presumed to be 8,8% (instead of 8%).
- CSLL: The excess portion is presumed to be 13,2% (instead of 12%).
PIS and COFINS: The Linear Cut in Tax Incentives
LC 224/2025 establishes a mandatory reduction of 10% in various tax benefits. In practice, what was previously exempt or tax-exempt will now be partially taxed:
- Exemption and Zero Rate: They cease to exist in their entirety. A corresponding percentage is then collected. 10% of the standard rate of the regime.
- Example: In operations that were previously exempt (0%), a charge will now apply. 0,365% ($10\%$ of $3.65\%$).
Validity and Tax Planning
In strict compliance with Ninety-Day Principle (Art. 150, III, “c” of the CF/88), these changes will only come into effect for contributions in The second quarter of 2026, therefore, for Corporate Income Tax (IRPJ), will come into effect from January 1, 2026..
Recommendation: We suggest an immediate review of the projected cash flow for the next fiscal year. The impact lies not only in the nominal tax rate, but also in the expanded tax base and the weakening of tax credits.
Carlos Alberto Bonan. WASPR tax consulting
Notice: The opinion presented in this article is the responsibility of its author and not of ABES - Brazilian Association of Software Companies
