{"id":3147,"date":"2026-01-28T10:27:11","date_gmt":"2026-01-28T13:27:11","guid":{"rendered":"https:\/\/oliveiraalves.com.br\/?p=3147"},"modified":"2026-02-05T14:10:48","modified_gmt":"2026-02-05T17:10:48","slug":"receita-federal-confirma-tributacao-antecipada-do-irpj-para-empresas-no-lucro-presumido","status":"publish","type":"post","link":"https:\/\/oliveiraalves.com.br\/en\/receita-federal-confirma-tributacao-antecipada-do-irpj-para-empresas-no-lucro-presumido\/","title":{"rendered":"Federal Revenue Confirms Advance Taxation of IRPJ for Companies under the Presumed Profit Regime"},"content":{"rendered":"

The Special Secretariat of the Brazilian Federal Revenue Service (RFB)<\/strong> has confirmed, through regulations linked to Complementary Law No. 224\/2025<\/strong> and Decree No. 12,808\/2025<\/strong>, the application of rules that may result in advance taxation<\/strong> of the Corporate Income Tax (IRPJ)<\/strong> and the Social Contribution on Net Profits (CSLL)<\/strong> for companies taxed under the Presumed Profit (Lucro Presumido)<\/strong> regime, as of 2026<\/strong>.<\/p>\n

    \n
  1. Legal Context<\/strong><\/li>\n<\/ol>\n

    Complementary Law No. 224\/2025 established a linear 10% reduction<\/strong> in several federal tax benefits and incentives, including special regimes applicable to IRPJ and CSLL<\/strong>. To operationalize this reduction, the Federal Revenue Service issued Normative Instruction RFB No. 2,305\/2025<\/strong>, later amended by Normative Instruction RFB No. 2,306\/2026<\/strong>, with a focus on specific rules applicable to the Presumed Profit regime<\/strong>.<\/p>\n

      \n
    1. Main Changes \u2013 Advance Taxation<\/strong>a) 10% Increase in Presumption Percentages<\/strong><\/li>\n<\/ol>\n

      The new rule provides that, for companies under the Presumed Profit regime with annual gross revenue exceeding R$ 5 million<\/strong>, a 10% increase<\/strong> will be applied to the presumption percentages<\/strong> used to calculate IRPJ and CSLL, only on the portion of revenue exceeding this threshold<\/strong>.<\/p>\n

      b) Proportional Quarterly Verification<\/strong><\/p>\n

      For purposes of applying the rule, the annual R$ 5 million threshold is prorated quarterly<\/strong> (equivalent to R$ 1.25 million per quarter<\/strong>). Companies must therefore verify, on a quarterly basis<\/strong>, whether the proportional threshold has been exceeded. If so, the 10% increase applies immediately<\/strong> to the excess portion, adjusting taxation in the current and subsequent periods<\/strong>.<\/p>\n

      c) Advance Taxation<\/strong><\/p>\n

      Tax practitioners point out that the requirement to verify and apply the rule quarterly<\/strong> may anticipate the payment of additional IRPJ and CSLL<\/strong>, even if the company only exceeds the annual threshold at the end of the fiscal year<\/strong>. In practical terms, companies may be taxed at increased presumption rates before the close of the calendar year<\/strong>, characterizing a form of advance taxation<\/strong>.<\/p>\n

        \n
      1. Practical Impacts for Companies<\/strong><\/li>\n<\/ol>\n

        a) Tax and Cash Flow Planning<\/strong><\/p>\n

        Companies under the Presumed Profit regime must review revenue flows and quarterly projections<\/strong>, as advance taxation may directly affect cash flow planning<\/strong>, tax projections, and operational decisions.<\/p>\n

        b) Compliance and Accounting Controls<\/strong><\/p>\n

        The new mechanism requires strict monitoring of accumulated gross revenue<\/strong>, as well as accounting and tax procedures capable of identifying the exact moment when the proportional threshold is exceeded<\/strong>. Calculation errors may lead to tax assessments and additional charges<\/strong>.<\/p>\n

        c) Year-End Adjustments<\/strong><\/p>\n

        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<\/strong>, the company may recalculate the taxes paid with the increase<\/strong> and make adjustments, including potential deductions or offsets in the final quarter<\/strong>.<\/p>\n

          \n
        1. Legal and Tax Points of Attention<\/strong><\/li>\n<\/ol>\n

          a) Nature of the Presumed Profit Regime<\/strong><\/p>\n

          The Federal Revenue Service treats the Presumed Profit regime<\/strong> as a form of tax incentive or benefit<\/strong> in comparison to the Actual Profit (Lucro Real)<\/strong> regime, which underpins the application of benefit-reduction rules<\/strong>.<\/p>\n

          b) Potential Disputes<\/strong><\/p>\n

          Interpretations regarding the moment of occurrence of the taxable event<\/strong> for applying the increase, as well as the quarterly proportionality<\/strong>, may be challenged in administrative and judicial proceedings<\/strong>, opening room for discussions on the constitutionality and legality of advance taxation<\/strong>.<\/p>\n

            \n
          1. Conclusion<\/strong><\/li>\n<\/ol>\n

            The Federal Revenue Service\u2019s confirmation of advance taxation of IRPJ and CSLL<\/strong> for companies under the Presumed Profit regime<\/strong> arises from the regulation of the linear reduction of tax benefits<\/strong> provided for in Complementary Law No. 224\/2025<\/strong>, particularly through Normative Instructions RFB No. 2,305\/2025 and No. 2,306\/2026<\/strong>.<\/p>\n

            This change introduces a new level of complexity<\/strong> to tax calculation for 2026<\/strong>, requiring immediate adjustments<\/strong> to tax planning, accounting controls, and tax compliance, with particular attention to quarterly gross-revenue monitoring<\/strong> and the potential effects of advance taxation<\/strong>.<\/p>","protected":false},"excerpt":{"rendered":"

            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 […]<\/p>\n","protected":false},"author":2,"featured_media":3150,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3147","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tributario"],"acf":[],"_links":{"self":[{"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/posts\/3147","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/comments?post=3147"}],"version-history":[{"count":4,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/posts\/3147\/revisions"}],"predecessor-version":[{"id":3181,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/posts\/3147\/revisions\/3181"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/media\/3150"}],"wp:attachment":[{"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/media?parent=3147"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/categories?post=3147"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/tags?post=3147"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}