What is the IRPJ rate in Brazil?

IRPJ (Imposto de Renda Pessoa Jurídica) has a base rate of 15% on taxable profit. An additional 10% surtax (adicional) applies to the portion of monthly taxable profit above R$20,000 (or R$240,000 per year). This means profitable companies pay an effective top IRPJ rate of 25% on profit above that threshold.

CSLL (Contribuição Social sobre o Lucro Líquido) is a federal social contribution levied on net profit. The standard rate is 9% for most companies. Financial institutions and certain regulated sectors pay a higher rate of 15–20%, which this calculator does not cover.

What is the combined Brazilian corporate tax rate?

For most companies with monthly profit above R$20,000, the combined rate on the excess is 34% (15% IRPJ base + 10% IRPJ surtax + 9% CSLL). On profit within the R$20,000/month threshold, the combined rate is 24% (15% + 9%).

Which tax regimes does this calculator apply to?

The IRPJ and CSLL rates shown are correct for companies under Lucro Real (actual profit) or Lucro Presumido (presumed profit). Under Lucro Presumido, the taxable base is first determined by applying a presumed margin percentage to gross revenue; enter that presumed taxable profit here. Simples Nacional companies are taxed under a different unified scheme and should not use this calculator.

How is the IRPJ surtax threshold applied to annual or quarterly figures?

The legal threshold is R$20,000 per month. For a quarterly period, the threshold is R$60,000 (R$20,000 × 3); for an annual period, R$240,000 (R$20,000 × 12). The surtax applies to profit above these scaled thresholds. This calculator handles the conversion automatically based on the period you select.

Are PIS, COFINS, or state taxes included?

No. This calculator covers only the two main federal corporate income taxes: IRPJ and CSLL. PIS/COFINS are revenue-based contributions, ICMS is a state VAT, and ISS is a municipal services tax — all calculated separately from profit-based corporate taxes.

Brazil Corporate Tax Calculator

Name: Brazil Corporate Tax Calculator
Availability: InStock
Author: Nham Vu

Enter taxable profit to calculate Brazilian IRPJ (15% + 10% surtax above R$20,000/month) and CSLL (9%) — plus total effective rate.

Company Details

Taxable Profit (BRL)

Profit Period

Monthly Quarterly Annual

CSLL rate: 9% (standard). Financial institutions use higher rates — not covered here.

Enter taxable profit and click Calculate Tax to see results.

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Summary

Enter taxable profit to calculate Brazilian IRPJ (15% + 10% surtax above R$20,000/month) and CSLL (9%) — plus total effective rate.

How it works

Enter your taxable profit for the period and select whether it is monthly, quarterly, or annual.
The tool converts the profit to a monthly equivalent to apply the IRPJ surtax threshold of R$20,000/month.
IRPJ base tax is calculated at 15% on the full taxable profit.
The IRPJ surtax (adicional) of 10% is applied only to the portion of monthly profit above R$20,000.
CSLL is calculated at 9% on the full taxable profit.
Results show each component, combined tax, after-tax profit, and effective combined rate.

Use cases

Estimate quarterly IRPJ and CSLL DARF payments under Lucro Real or Lucro Presumido.
Model the impact of the IRPJ surtax when monthly profit crosses the R$20,000 threshold.
Compare after-tax profit across different taxable income scenarios for financial planning.
Prepare corporate income tax estimates for investors, boards, or lenders.
Evaluate the combined effective tax rate when assessing Brazilian investment returns.
Plan profit distributions and retained earnings after federal corporate tax.

Frequently Asked Questions

Last updated: 2026-07-01 · Reviewed by Nham Vu