IRPJ and CSLL are taxes that are part of companies’ tax routine and require attention to ensure compliance with the Law.
Although they may seem complex at first glance, understanding how they relate and how to calculate them is essential to optimizing the business’s financial management.
Keep reading to find out essential information about these taxes for companies and see practical tips for carrying out the calculations accurately!
Browse the content
What is IRPJ and CSLL?
IRPJ ( Corporate Income Tax ) and CSLL (Social Contribution on Net Profit) are taxes charged on companies in Brazil .
Both affect the profit obtained by the company, but have sweden whatsapp number data characteristics and purposes.
- IRPJ is by Decree No. 9,580/2018 , which consolidates the Income Tax rules in the country.
- CSLL, by Law No. 7,689/1988 , is a contribution to finance social security.
What is the difference between IRPJ and CSLL?
IRPJ and CSLL are taxes on the company’s net profit , but have different rates.
While IRPJ is a federal tax levied on create your illustrations for free with dall-e 3 on chatgpt profits, CSLL is a social contribution whose purpose is to finance social security. In other words, it is for public policies such as social security, public health and social assistance.
The rates of each tax vary according to the type of taxation regime of the company and the economic activity carried out by it.
Companies that opt for Simples Nacional, for example, already collect IRPJ and CSLL in a single payment slip.
On the other hand, companies with Real Profit and Presumed Profit collect taxes separately .
Which companies pay IRPJ and CSLL?
In Brazil, practically all companies must pay IRPJ and CSLL , regardless of their size or sector of activity.
The calculation method and applicable rates vary according to the tax regime to which the company.
- Real Profit Companies: annual beb directory exceeding R$78 million or those that, due to legal requirements, need to adopt this regime, such as financial institutions;
- Presumed Profit Companies: companies with annual revenue of up to R$78 million and that do not fall within the Real Profit requirements;
- Companies under the Simples Nacional: Microenterprises (ME) and Small Businesses (EPP) with annual revenue of up to R$4.8 million.
The MEI (Individual Microentrepreneur) does not collect IRPJ and CSLL directly , as he pays a fixed monthly amount, corresponding to the Simples Nacional.