The Special Secretariat of the Brazilian Federal Revenue Service (RFB) has confirmed, through regulations linked to Complementary Law No. 224/2025 and Decree No. 12,808/2025, the application of rules that may result in advance taxation of the Corporate Income Tax (IRPJ) and the Social Contribution on Net Profits (CSLL) for companies taxed under the Presumed Profit (Lucro Presumido) regime, as of 2026.
- Legal Context
Complementary Law No. 224/2025 established a linear 10% reduction in several federal tax benefits and incentives, including special regimes applicable to IRPJ and CSLL. To operationalize this reduction, the Federal Revenue Service issued Normative Instruction RFB No. 2,305/2025, later amended by Normative Instruction RFB No. 2,306/2026, with a focus on specific rules applicable to the Presumed Profit regime.
- Main Changes – Advance Taxationa) 10% Increase in Presumption Percentages
The new rule provides that, for companies under the Presumed Profit regime with annual gross revenue exceeding R$ 5 million, a 10% increase will be applied to the presumption percentages used to calculate IRPJ and CSLL, only on the portion of revenue exceeding this threshold.
b) Proportional Quarterly Verification
For purposes of applying the rule, the annual R$ 5 million threshold is prorated quarterly (equivalent to R$ 1.25 million per quarter). Companies must therefore verify, on a quarterly basis, whether the proportional threshold has been exceeded. If so, the 10% increase applies immediately to the excess portion, adjusting taxation in the current and subsequent periods.
c) Advance Taxation
Tax practitioners point out that the requirement to verify and apply the rule quarterly may anticipate the payment of additional IRPJ and CSLL, even if the company only exceeds the annual threshold at the end of the fiscal year. In practical terms, companies may be taxed at increased presumption rates before the close of the calendar year, characterizing a form of advance taxation.
- Practical Impacts for Companies
a) Tax and Cash Flow Planning
Companies under the Presumed Profit regime must review revenue flows and quarterly projections, as advance taxation may directly affect cash flow planning, tax projections, and operational decisions.
b) Compliance and Accounting Controls
The new mechanism requires strict monitoring of accumulated gross revenue, as well as accounting and tax procedures capable of identifying the exact moment when the proportional threshold is exceeded. Calculation errors may lead to tax assessments and additional charges.
c) Year-End Adjustments
It is important to note that, according to the normative instruction itself, if total accumulated gross revenue does not exceed R$ 5 million by the end of the calendar year, the company may recalculate the taxes paid with the increase and make adjustments, including potential deductions or offsets in the final quarter.
- Legal and Tax Points of Attention
a) Nature of the Presumed Profit Regime
The Federal Revenue Service treats the Presumed Profit regime as a form of tax incentive or benefit in comparison to the Actual Profit (Lucro Real) regime, which underpins the application of benefit-reduction rules.
b) Potential Disputes
Interpretations regarding the moment of occurrence of the taxable event for applying the increase, as well as the quarterly proportionality, may be challenged in administrative and judicial proceedings, opening room for discussions on the constitutionality and legality of advance taxation.
- Conclusion
The Federal Revenue Service’s confirmation of advance taxation of IRPJ and CSLL for companies under the Presumed Profit regime arises from the regulation of the linear reduction of tax benefits provided for in Complementary Law No. 224/2025, particularly through Normative Instructions RFB No. 2,305/2025 and No. 2,306/2026.
This change introduces a new level of complexity to tax calculation for 2026, requiring immediate adjustments to tax planning, accounting controls, and tax compliance, with particular attention to quarterly gross-revenue monitoring and the potential effects of advance taxation.