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Impacts of LC 224/2025 on the Presumed Profit Regime

LC 224/2025 increased the presumed profit margins for revenues exceeding R$ 1.25 million per quarter, raising the tax burden and the complexity of the calculation.

LC 224/2025Presumed Profit RegimeIncrease in Margins10% SurchargeQuarterly Threshold of R$ 1.25 MillionIRPJ (Corporate Income Tax)CSLL (Social Contribution on Net Profit)Proportional AllocationExcess RevenueCalculation Complexity
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