Actual Profit or Presumed Profit? Choosing the right tax regime can save up to 40%. Compare advantages, disadvantages, rates, and see which is better for your company in 2025.
Main Differences
| Criterion | Actual Profit | Presumed Profit |
|---|---|---|
| Revenue | Any amount | Up to R$ 78 million/year |
| Calculation base | Actual accounting profit | Presumed profit (8% or 32%) |
| Complexity | High | Medium |
| Obligations | Many | Moderate |
| Best for | Low margin | High margin |
Actual Profit
How it works: Taxes calculated on ACTUAL accounting profit
Rates:
- IRPJ: 15% + 10% (above R$ 20k/month)
- CSLL: 9%
- PIS: 1.65%
- COFINS: 7.6%
Advantages:
- ✅ Deduct all operating expenses
- ✅ Offset tax losses
- ✅ PIS/COFINS credits
- ✅ Ideal for low margin
Disadvantages:
- ❌ Complex accounting
- ❌ More accessory obligations
- ❌ Higher accounting costs
Presumed Profit
How it works: Profit is presumed as a percentage of revenue
Presumption percentages:
- Commerce/Industry: 8%
- Services: 32%
- Transport: 16%
- Hospital services: 8%
- Fuel resale: 1.6%
Rates:
- IRPJ: 15% on presumed profit
- CSLL: 9% on presumed profit
- PIS: 0.65% on revenue
- COFINS: 3% on revenue
Advantages:
- ✅ Simplicity
- ✅ Fewer obligations
- ✅ Ideal for high margin
- ✅ Predictability
Disadvantages:
- ❌ Does not deduct actual expenses
- ❌ No PIS/COFINS credits
- ❌ Pays even with losses
When to Choose Each
Actual Profit if:
- Profit margin < 8% (commerce) or < 32% (services)
- Many deductible expenses
- Losses to offset
- Revenue > R$ 78 million
- High-cost imports
Presumed Profit if:
- Profit margin > 32%
- Few expenses
- Revenue < R$ 78 million
- Seeks simplicity
- Lean operation
💰 Calculadora: Lucro Real vs Presumido
Complete Practical Simulation
Scenario 1: Service Company (Consulting)
Data:
- Annual revenue: R$ 1,000,000
- Expenses: R$ 700,000
- Actual profit: R$ 300,000
- Margin: 30%
| Regime | Calculation Base | IRPJ+CSLL | PIS+COFINS | Total |
|---|---|---|---|---|
| Actual Profit | R$ 300,000 | R$ 72,000 | R$ 93,000 | R$ 165,000 |
| Presumed Profit | R$ 320,000 | R$ 76,800 | R$ 36,500 | R$ 113,300 |
✅ Savings with Presumed: R$ 51,700 (31%)
Scenario 2: IT Company (Development)
Data:
- Annual revenue: R$ 2,000,000
- Expenses: R$ 1,400,000
- Actual profit: R$ 600,000
- Margin: 30%
| Tax | Actual Profit | Presumed Profit |
|---|---|---|
| Base | R$ 600,000 | R$ 640,000 (32%) |
| IRPJ | R$ 138,000 | R$ 96,000 |
| CSLL | R$ 54,000 | R$ 57,600 |
| PIS | R$ 33,000 | R$ 13,000 |
| COFINS | R$ 152,000 | R$ 60,000 |
| Total | R$ 377,000 | R$ 226,600 |
✅ Savings with Presumed: R$ 150,400 (40%)
Scenario 3: Industry (Low Margin)
Data:
- Annual revenue: R$ 5,000,000
- Expenses: R$ 4,700,000
- Actual profit: R$ 300,000
- Margin: 6%
| Regime | Total Taxes |
|---|---|
| Actual Profit | R$ 537,000 |
| Presumed Profit | R$ 278,500 |
❌ Actual Profit is better: Savings of R$ 258,500
Accessory Obligations
Actual Profit
Monthly obligations:
- ECD – Digital Accounting Bookkeeping
- ECF – Fiscal Accounting Bookkeeping (annual)
- EFD-Contributions – PIS/COFINS
- DCTF – Declaration of Debits and Credits
- SPED Fiscal – ICMS/IPI (if applicable)
- LALUR – Actual Profit Calculation Book
Average accounting cost: R$ 1,500 to R$ 5,000/month
Presumed Profit
Simplified obligations:
- ECD (if required by law)
- ECF – Annual
- EFD-Contributions
- DCTF
Average accounting cost: R$ 800 to R$ 2,000/month
Sectors Required to Use Actual Profit
Regardless of revenue:
- Banks and financial institutions
- Insurance companies
- Credit cooperatives
- Factoring companies
- Companies with foreign profits
- Companies with tax benefits (Free Trade Zone, SUDENE, etc.)
Regime Change
Deadline: Can only change in January of each year
How to do it:
- Decide by December of the previous year
- Inform accountant
- Adjust accounting system
- First calculation already in the new regime
- Inform in the January DCTF
⚠️ Attention: Cannot revert during the year
Quick Calculator
Practical rule for deciding:
| Profit Margin | Recommended Regime |
|---|---|
| Up to 10% | Actual Profit |
| 10% to 32% | Simulate both |
| Above 32% | Presumed Profit |
Quick formula:
Margin = (Revenue – Expenses) / Revenue × 100
Common Mistakes
1. Choosing based on revenue
❌ Wrong: “High revenue = Actual Profit”
✅ Correct: Analyze profit margin and expenses
2. Ignoring PIS/COFINS credits
In Actual Profit, you can recover 9.25% of purchases. This can offset the complexity.
3. Not simulating annually
The company’s scenario changes. Simulate every year in November/December.
Frequently Asked Questions
1. Can I change the regime during the year?
NO. The choice is annual and irrevocable. Can only change in January.
2. Which is mandatory?
Actual Profit is mandatory for:
- Revenue > R$ 78 million/year
- Banks, insurance companies, factoring
- Companies with foreign profits
3. How to decide?
Simulate with an accountant comparing:
- Total taxes in each regime
- Accounting costs
- Operational complexity
4. Can Presumed Profit have a loss?
YES. You pay taxes even with a loss, as the base is presumed.
5. Can I offset losses in Presumed?
NO. Only in Actual Profit can you offset tax losses.
6. Which regime pays less taxes?
Depends on the profit margin. Companies with high margins pay less in Presumed. Low margin, Actual Profit is better.
Decision Checklist
Before choosing, answer:
- ☐ What is my actual profit margin?
- ☐ Do I have many deductible expenses?
- ☐ Do I have losses to offset?
- ☐ Does my accountant have the structure for Actual Profit?
- ☐ Did I simulate both scenarios?
- ☐ Did I consider PIS/COFINS credits?
- ☐ Did I evaluate accounting costs?
Also read: Tax Planning 2026: How to Legally Reduce Taxes
Also read: Simples Nacional 2026: Changes with CBS and IBS in Tax Reform
Also read: Tax Substitution 2025: Complete Guide to ICMS-ST by State
Related Articles
See also: Simples Nacional 2026 | Tax Planning
Official Sources
Last updated: October 22, 2025
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