Lucro Presumido: The Presumption Percentage by Activity
Lucro Presumido taxes a presumed margin, not real profit: 8% for commerce, 32% for most services, 1.6% for fuel resale — capped at R$ 78 million a year.
Lucro Presumido taxes a percentage of revenue the Receita Federal presumes for each business activity, not the profit a company actually records. The presumption runs from 1.6% to 32% of revenue depending on the activity, and a company can only use this regime while its annual revenue stays at or below R$ 78 million, under Instrução Normativa RFB nº 1.700/2017.
What the presumption percentage means
Two federal taxes fall on this presumed base: the IRPJ (corporate income tax) and the CSLL (social contribution on net profit). Instead of taxing what a company actually earns, the law assumes a fixed margin for each type of activity and taxes that margin — regardless of the company’s real costs. A service company with a genuine profit margin above the presumed rate pays less tax than it would under Lucro Real; one with thin margins pays more, because the presumption ignores real expenses.
The presumption table by activity
| Activity | IRPJ presumption | CSLL presumption |
|---|---|---|
| Commerce, industry, cargo transport | 8% | 12% |
| Fuel resale | 1.6% | 12% |
| Hospital and health services | 8% | 12% |
| Passenger transport | 16% | 12% |
| Services in general, business intermediation, asset administration, rental | 32% | 32% |
| Services with revenue up to R$ 120,000/year (optional) | 16% | 32% |
On the IRPJ presumed base, the rate is 15%, plus a 10% surcharge on the portion of the (annualized) presumed profit above R$ 20,000 a month. On the CSLL presumed base, the rate is a flat 9%. A services company with no employees and R$ 50,000 in monthly revenue, for example, is presumed to profit R$ 16,000 (32%) for IRPJ purposes even if its real costs are much lower or higher.
Why the Lucro Presumido percentage varies by activity
The gap between 8% and 32% reflects how the law reads typical cost structures: commerce and industry carry real input and inventory costs, so the presumed margin is low; most services carry little cost beyond labor, so the presumed margin is high. A company whose actual margin sits above the presumed rate for its activity — common among lean, high-margin service businesses — tends to benefit from Lucro Presumido; see the full breakdown of business taxes in Brazil for how it compares with Simples Nacional and Lucro Real.
Choosing and locking in the regime
The tax regime, including whether Lucro Presumido applies, is set for the whole calendar year and normally decided with an accountant or an online accounting service that simulates each activity’s presumption against the company’s real numbers before the choice is locked in. Getting the activity code (CNAE) right is what determines which row of the table applies, so an incorrect classification carries a real tax cost, not just a compliance one.
Frequently asked questions
What percentage does Lucro Presumido assume for a services company? 32% of revenue for both IRPJ and CSLL, unless the company qualifies for the reduced 16% IRPJ presumption for services under R$ 120,000 a year in revenue.
Is the presumption percentage the same for IRPJ and CSLL? No. Commerce and industry use 8% for IRPJ but 12% for CSLL; services use 32% for both.
Can a company choose a different percentage than the one for its activity? No — the percentage is fixed by the activity as classified by CNAE and set in Instrução Normativa RFB nº 1.700/2017; a company cannot elect a lower presumption than its activity carries.
What happens if the presumed margin does not reflect the company’s real profit? Nothing changes for Lucro Presumido — the tax is due on the presumed base regardless of the real result. A company whose real margin is consistently far from the presumed one may find Lucro Real more favorable, and this comparison is normally made with an accountant before the regime is chosen.