{"id":99254,"date":"2026-01-13T08:00:20","date_gmt":"2026-01-13T11:00:20","guid":{"rendered":"https:\/\/abes.org.br\/?p=99254"},"modified":"2026-01-08T19:24:17","modified_gmt":"2026-01-08T22:24:17","slug":"alerta-tributario-impactos-da-lei-complementar-no-224-2025-no-lucro-presumido","status":"publish","type":"post","link":"https:\/\/abes.org.br\/en\/alerta-tributario-impactos-da-lei-complementar-no-224-2025-no-lucro-presumido\/","title":{"rendered":"Tax Alert: Impacts of Complementary Law No. 224\/2025 on Presumed Profit"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-99255 size-medium alignleft\" src=\"https:\/\/abes.org.br\/wp-content\/uploads\/2026\/01\/Carlos-Alberto-Bonan-ASPR-200x300.jpg\" alt=\"\" width=\"200\" height=\"300\" \/>By Carlos Alberto Bonan<\/p>\n<p class=\"x_MsoNormal\"><span data-olk-copy-source=\"MessageBody\">The newly sanctioned\u00a0<b>Complementary Law No. 224\/2025<\/b>\u00a0This introduces structural changes to federal taxation. From the tax authorities&#039; perspective, the Presumed Profit regime has technically come to be classified as a &quot;tax expenditure&quot; (tax benefit), which justifies the revision of the calculation bases for the...\u00a0<b>Corporate Income Tax<\/b>\u00a0and the\u00a0<b>CSLL<\/b>, in addition to the linear reduction of incentives linked to\u00a0<b>PIS<\/b>\u00a0and to\u00a0<b>COFINS<\/b>.<\/span><\/p>\n<p class=\"x_MsoNormal\">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.<\/p>\n<p class=\"x_MsoNormal\">Below, we detail the most sensitive points for the financial management of your company:<\/p>\n<p class=\"x_MsoNormal\"><b>Corporate Income Tax (IRPJ) and Social Contribution on Net Profit (CSLL): The Increase in Presumption Factors<\/b><\/p>\n<p class=\"x_MsoNormal\">The regulation established an increase of\u00a0<b>10% regarding the presumption coefficients, with the reduction of the tax benefit according to the rule,<\/b>\u00a0for companies whose gross annual revenue exceeds the threshold of\u00a0<b>R$ 5 million<\/b>.<\/p>\n<p class=\"x_MsoNormal\">It is crucial to highlight that this increase does not apply to the total revenue, but only to the...\u00a0<b>excess portion<\/b>\u00a0up to the aforementioned limit. See the practical application for a revenue of R$ 6 million in the quarter:<\/p>\n<ul type=\"disc\">\n<li class=\"x_MsoNormal\"><b>Service Providers (Base of 32%):<\/b><\/li>\n<li class=\"x_MsoNormal\">Regarding the first 5 million R$ subscribers: The assumption remains that\u00a0<b>32%<\/b>.<\/li>\n<li class=\"x_MsoNormal\">Regarding the surplus (R$ 1 million): The new presumption applies.\u00a0<b>35,2%<\/b>\u00a0(32% *1,1).<\/li>\n<li class=\"x_MsoNormal\"><b>Industry and Commerce (Bases of 8% and 12%):<\/b><\/li>\n<li class=\"x_MsoNormal\"><b>Corporate Income Tax (IRPJ):<\/b>\u00a0The excess portion is presumed to be\u00a0<b>8,8%<\/b>\u00a0(instead of 8%).<\/li>\n<li class=\"x_MsoNormal\"><b>CSLL:<\/b>\u00a0The excess portion is presumed to be\u00a0<b>13,2%<\/b> (instead of 12%).<\/li>\n<\/ul>\n<p class=\"x_MsoNormal\"><b>PIS and COFINS: The Linear Cut in Tax Incentives<\/b><\/p>\n<p class=\"x_MsoNormal\">LC 224\/2025 establishes a mandatory reduction of\u00a0<b>10%<\/b>\u00a0in various tax benefits. In practice, what was previously exempt or tax-exempt will now be partially taxed:<\/p>\n<ul type=\"disc\">\n<li class=\"x_MsoNormal\"><b>Exemption and Zero Rate:<\/b>\u00a0They cease to exist in their entirety. A corresponding percentage is then collected.\u00a0<b>10% of the standard rate<\/b>\u00a0of the regime.<\/li>\n<li class=\"x_MsoNormal\"><i>Example:<\/i>\u00a0In operations that were previously exempt (0%), a charge will now apply.\u00a0<b>0,365%<\/b> ($10\\%$ of $3.65\\%$).<b>\u00a0<\/b><\/li>\n<\/ul>\n<p class=\"x_MsoNormal\"><b>Validity and Tax Planning<\/b><\/p>\n<p class=\"x_MsoNormal\">In strict compliance with\u00a0<b>Ninety-Day Principle<\/b>\u00a0(Art. 150, III, \u201cc\u201d of the CF\/88), these changes will only come into effect for contributions in\u00a0<b>The second quarter of 2026, therefore, for Corporate Income Tax (IRPJ), will come into effect from January 1, 2026.<\/b>.<b>\u00a0<\/b><\/p>\n<p class=\"x_MsoNormal\"><b>Recommendation:<\/b>\u00a0We 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.<\/p>\n<p><em>Carlos Alberto Bonan<span class=\"bsearch_highlight\">. W<\/span>ASPR tax consulting<\/em><\/p>\n<p><em><strong>Notice:<\/strong>\u00a0The opinion presented in this article is the responsibility of its author and not of ABES - Brazilian Association of Software Companies<\/em><\/p>","protected":false},"excerpt":{"rendered":"<p>Carlos Alberto Bonan. ASPR Tax Consulting<\/p>","protected":false},"author":12,"featured_media":81131,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[8],"tags":[8831,8830,4383,8832],"class_list":["post-99254","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-artigos","tag-alteracoes-estruturais-na-tributacao-federal","tag-impactos-da-lei-complementar-no-224-2025","tag-lucro-presumido","tag-revisao-das-bases-de-calculo-para-o-irpj-e-a-csll"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Alerta Tribut\u00e1rio: Impactos da Lei Complementar n\u00ba 224\/2025 no Lucro Presumido - ABES<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/abes.org.br\/en\/alerta-tributario-impactos-da-lei-complementar-no-224-2025-no-lucro-presumido\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Alerta Tribut\u00e1rio: Impactos da Lei Complementar n\u00ba 224\/2025 no Lucro Presumido - ABES\" \/>\n<meta property=\"og:description\" content=\"Carlos Alberto Bonan. 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