Address:
Av. Marques de São Vicente, 230 - Conjunto 1220, Barra Funda - São Paulo, SP - Brazil, 01141-010
Phone:
+55 11 2386-7976
Email:
Brazil corporate tax services cover the calculation, payment and reporting of corporate income tax (IRPJ and CSLL), plus the planning that sits around them. A foreign subsidiary usually outsources the calculation and annual returns, and keeps strategic decisions with headquarters and an adviser.
What are the main corporate taxes in Brazil?
- IRPJ: 15%, with an additional 10% on profit above R$240,000 per year
- CSLL: 9% for most companies
- Together, they can reach about 34% on taxable profit under Lucro Real
- Under Lucro Presumido, the tax is calculated on a presumed percentage of revenue, for example 8% for commerce and industry and 32% for services as the IRPJ base
See the full explanation in our guides on corporate income tax in Brazil and corporate taxes for foreign businesses.
Which tax regime can a company use?
| Regime | Who can use it | How tax is calculated |
|---|---|---|
| Simples Nacional | Small companies within the revenue limit and activity rules | Single monthly payment on revenue |
| Lucro Presumido | Companies up to the annual revenue limit set by law | Presumed profit on revenue, usually quarterly |
| Lucro Real | Any company, and mandatory above certain limits or activities | Actual accounting profit adjusted by tax rules |
Our article on choosing between Simples Nacional, Presumed Profit and Actual Profit helps with this decision.
Which corporate tax services are worth outsourcing?
- Quarterly or monthly calculation of IRPJ and CSLL
- Preparation of the ECF and ECD annual returns
- Tax adjustments to accounting profit under Lucro Real
- Control of tax losses and tax credits
- Support with profit distribution, as explained in dividends vs pro labore
What should stay with the group and its adviser?
Decisions on structure, financing, pricing between group companies and tax treaties should be reviewed by a specialist, because they change the tax burden for years.
Frequently asked questions
Can I change the tax regime later? Yes, but only under the rules and deadlines that apply to each regime, usually at the start of the year.
Is the tax calculated on the foreign parent’s profit? The Brazilian entity pays tax on its own profit. Payments to the parent may trigger withholding tax.
Do I need an audit? Large companies may be required to have their financial statements audited, depending on size.
Gescon’s BPO Services and Business Consulting work together on corporate tax for foreign subsidiaries. Contact our team to map your scope.
