Lucro Presumido (Presumed Profit) is Brazil’s second most popular tax regime, used by companies that exceed the Simples Nacional revenue limit or that find it more tax-efficient. Instead of calculating taxes on actual profit, the government presumes a profit margin based on your activity type and applies taxes to that presumed amount.

How Lucro Presumido Works

The core concept is straightforward: the Receita Federal assumes your company earns a fixed profit margin, regardless of your actual expenses. Taxes are calculated on this presumed profit, not your real bottom line.

This benefits companies with high actual profit margins, because they pay taxes on a lower presumed margin. It hurts companies with thin margins, because they pay taxes on profit they never actually earned.

Presumption Rates by Activity

Activity type	IRPJ presumption	CSLL presumption
Commerce and industry	8%	12%
General services	32%	32%
Transportation (cargo)	8%	12%
Transportation (passengers)	16%	12%
Healthcare services (legal entity)	8%	12%
Fuel and gas resale	1.6%	12%

For example, a consulting firm billing R$ 100,000 per quarter would have a presumed profit of R$ 32,000 for IRPJ purposes.

Taxes Under Lucro Presumido

Federal Taxes (Quarterly)

Tax	Rate	Base
IRPJ	15%	Presumed profit
IRPJ surcharge	10%	Presumed profit exceeding R$ 60,000/quarter
CSLL	9%	Presumed profit (CSLL base)

Federal Taxes (Monthly)

Tax	Rate	Base
PIS	0.65%	Gross revenue
COFINS	3%	Gross revenue

Municipal Tax

Tax	Rate	Base
ISS	2–5% (varies by city)	Service revenue

Quarterly Calculation Example

A service company in Porto Alegre billing R$ 150,000 per quarter:

IRPJ:

• Presumed profit: R$ 150,000 x 32% = R$ 48,000
• IRPJ: R$ 48,000 x 15% = R$ 7,200
• No surcharge (under R$ 60,000 threshold)

CSLL:

• Presumed profit: R$ 150,000 x 32% = R$ 48,000
• CSLL: R$ 48,000 x 9% = R$ 4,320

Monthly PIS/COFINS (per month on R$ 50,000):

• PIS: R$ 50,000 x 0.65% = R$ 325
• COFINS: R$ 50,000 x 3% = R$ 1,500

Who Can Use Lucro Presumido?

Eligibility requirements:

• Annual gross revenue up to R$ 78 million
• Not required to use Lucro Real (see exclusions below)
• Not a financial institution, factoring company, or similar regulated entity

Companies excluded from Lucro Presumido:

• Banks and financial institutions
• Companies with foreign-source income
• Factoring companies
• Companies that received specific tax benefits requiring Lucro Real

Lucro Presumido vs. Simples Nacional

Factor	Simples Nacional	Lucro Presumido
Revenue limit	R$ 4.8 million/year	R$ 78 million/year
Tax calculation	Single rate on revenue	Multiple taxes calculated separately
Payroll factor	Affects rate in some annexes	No impact on tax rate
ISS/ICMS	Included in single rate	Paid separately
Best for	Low-revenue service companies	High-margin companies above Simples limits

When Lucro Presumido Makes More Sense

• Your actual profit margin is higher than the presumed rate (you pay less tax)
• Your annual revenue exceeds the R$ 4.8 million Simples Nacional cap
• You have few deductible expenses (making Lucro Real unattractive)
• Your business is in commerce or industry where the 8% presumption is favorable

How to Opt In

The option for Lucro Presumido is made at the beginning of each fiscal year (January) by paying the first quarter’s taxes under this regime. Once chosen, it cannot be changed until the next fiscal year.

SedeFiscal and Tax Regime Planning

Your tax regime choice is independent of your address type, but both decisions should be made together during company formation. SedeFiscal clients often work with partner accountants who evaluate whether Simples Nacional, Lucro Presumido, or Lucro Real is optimal for their specific revenue and expense profile. The right combination of fiscal address and tax regime minimizes your total operating cost.

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