How to choose your company's tax regime
Posted: Mon Jan 20, 2025 5:20 am
We have brought together the three main types of taxation regime (Presumed Profit, Real Profit and Simples Nacional) and some tips to help you choose your tax regime in the best possible way.
What are the taxation regimes?
Presumed Profit
The Presumed Profit taxation regime is a simplified form of calculation basis for Corporate Income Tax (IRPJ) and the Social Contribution on Net Profit (CSLL) for companies.
Understand each of these taxes below.
Corporate Income Tax (IRPJ)
Just like personal income tax, IRPJ is the tax on corporate income.
Collected by the Federal Revenue lebanon phone number lead Service and charged to all legal entities, it is measured according to the taxation regime of the enterprise.
Social Contribution on Net Income (CSLL)
CSLL follows the tax system established for the collection of IRPJ and represents a social contribution.
For companies in general, the rate is 9%, for financial institutions, private insurance and capitalization, the rate can reach up to 15%.
There are other types of taxes for legal entities . Make sure you know and consider all the rates before opening your business.
Returning to Presumed Profit, companies that earn up to R$78 million per year can choose this taxation regime.
It is more suitable for those that are not required to qualify for Real Profit, being ideal for companies with high profit margins, low operating costs and a low payroll.
How to make efficient business planning?
Real Profit
The Real Profit taxation regime also aims to measure Corporate Income Tax (IRPJ) and Social Contribution on Net Profit (CSLL).
What changes are the rates, being 15% for IRPJ and 9% for CSLL.
This is a more complex system, since Income Tax is defined based on the company's accounting profit, plus the adjustments required by tax law.
These variations and complexities make Real Profit the best choice for companies that have a profit margin of less than 32%, in addition to being mandatory for some businesses, such as:
Simples Nacional was created in 2006 to simplify the payment of taxes by Individual Microentrepreneurs (MEI) , Microenterprises (ME) and Small Businesses (EPP).
This tax regime covers several economic sectors and activities and, as it is a simplified regime, the various taxes are collected in a single guide, which is the Documento de Arrecadação do Simples Nacional, known as DAS.
This choice is usually more suitable for companies with revenue of up to R$4.8 million, but it is necessary to analyze each case based on revenue, number of employees and other changes that alter the previously defined rate.
Sole Proprietorship: what it is, advantages and disadvantages
How to choose the most suitable tax regime?
Choosing the ideal tax regime when opening a business is essential to avoid paying incorrect or unnecessary taxes, which could harm your company's financial health even in its early stages.
A company cannot always opt for the three taxation methods shown here, since the only one that accepts the classification of any type of CNPJ is Real Profit, the most complex option.
Therefore, it is necessary to observe the limitations and restrictions of each tax regime and evaluate the best option according to your company's profile, taking into account, mainly, the intended revenue.
These were the three types of tax regimes for companies. Check out 10 financial management tips to optimize your company and make the best choice!
What are the taxation regimes?
Presumed Profit
The Presumed Profit taxation regime is a simplified form of calculation basis for Corporate Income Tax (IRPJ) and the Social Contribution on Net Profit (CSLL) for companies.
Understand each of these taxes below.
Corporate Income Tax (IRPJ)
Just like personal income tax, IRPJ is the tax on corporate income.
Collected by the Federal Revenue lebanon phone number lead Service and charged to all legal entities, it is measured according to the taxation regime of the enterprise.
Social Contribution on Net Income (CSLL)
CSLL follows the tax system established for the collection of IRPJ and represents a social contribution.
For companies in general, the rate is 9%, for financial institutions, private insurance and capitalization, the rate can reach up to 15%.
There are other types of taxes for legal entities . Make sure you know and consider all the rates before opening your business.
Returning to Presumed Profit, companies that earn up to R$78 million per year can choose this taxation regime.
It is more suitable for those that are not required to qualify for Real Profit, being ideal for companies with high profit margins, low operating costs and a low payroll.
How to make efficient business planning?
Real Profit
The Real Profit taxation regime also aims to measure Corporate Income Tax (IRPJ) and Social Contribution on Net Profit (CSLL).
What changes are the rates, being 15% for IRPJ and 9% for CSLL.
This is a more complex system, since Income Tax is defined based on the company's accounting profit, plus the adjustments required by tax law.
These variations and complexities make Real Profit the best choice for companies that have a profit margin of less than 32%, in addition to being mandatory for some businesses, such as:
Simples Nacional was created in 2006 to simplify the payment of taxes by Individual Microentrepreneurs (MEI) , Microenterprises (ME) and Small Businesses (EPP).
This tax regime covers several economic sectors and activities and, as it is a simplified regime, the various taxes are collected in a single guide, which is the Documento de Arrecadação do Simples Nacional, known as DAS.
This choice is usually more suitable for companies with revenue of up to R$4.8 million, but it is necessary to analyze each case based on revenue, number of employees and other changes that alter the previously defined rate.
Sole Proprietorship: what it is, advantages and disadvantages
How to choose the most suitable tax regime?
Choosing the ideal tax regime when opening a business is essential to avoid paying incorrect or unnecessary taxes, which could harm your company's financial health even in its early stages.
A company cannot always opt for the three taxation methods shown here, since the only one that accepts the classification of any type of CNPJ is Real Profit, the most complex option.
Therefore, it is necessary to observe the limitations and restrictions of each tax regime and evaluate the best option according to your company's profile, taking into account, mainly, the intended revenue.
These were the three types of tax regimes for companies. Check out 10 financial management tips to optimize your company and make the best choice!