Lucro Real: Taxation on Actual Net Profit in Brazil
Lucro Real taxes a Brazilian company on its actual net profit: IRPJ 15% plus a 10% surtax, CSLL 9% and non-cumulative PIS/COFINS. Mandatory above R$78 million.
Lucro Real is the Brazilian corporate tax regime that levies taxes on a company’s actual net profit, calculated from real accounting results rather than a presumed margin. It is mandatory for companies with annual revenue above R$78 million, for banks and a few other activities, and optional for anyone below that threshold. Under Lucro Real a company pays IRPJ at 15% plus a 10% surtax on monthly profit above R$20,000, CSLL at 9%, and non-cumulative PIS and COFINS at 1.65% and 7.6% with the right to offset credits. Because the tax follows the real result, precise bookkeeping is what defines how much is due.
What Lucro Real means
Lucro Real (“actual profit”) is the taxable profit obtained from the company’s accounting result, adjusted by additions and exclusions set in law and recorded in the tax bookkeeping ledger (the e-Lalur). A company keeps full accounting records, arrives at the net result for the period and then applies those adjustments to reach the base on which IRPJ and CSLL are charged. The assessment can be quarterly or annual with monthly estimates, and a period that ends in a loss generates no IRPJ or CSLL, which is the reason thin-margin businesses often choose it.
The taxes under Lucro Real
| Tax | Rate | Base |
|---|---|---|
| IRPJ | 15% + 10% surtax on monthly profit above R$20,000 | Adjusted actual net profit |
| CSLL | 9% | Adjusted actual net profit |
| PIS | 1.65%, non-cumulative, with credits | Revenue |
| COFINS | 7.6%, non-cumulative, with credits | Revenue |
The non-cumulative PIS and COFINS are higher than in Lucro Presumido, but the company can offset credits on inputs and certain expenses, so the effective rate depends on the cost structure.
When Lucro Real is mandatory
Lucro Real is required when annual revenue is above R$78 million, for financial institutions, for companies with profits or capital gains from abroad and for those enjoying specific tax benefits. Any other company may still elect it, and doing so pays off when margins are low, because tax is charged on the profit that actually exists rather than on a fixed presumption.
Who defines and files it
The regime is elected with the Receita Federal through gov.br and assessed period by period. An accountant or an online accounting service is responsible for the bookkeeping, the e-Lalur and the monthly and annual filings that determine the tax on the actual profit, which for service providers and small businesses is usually handled remotely on a digital platform. Getting the regime and the CNAE right at the start is what an accounting service defines before the numbers are locked in.
A 2026 note
In 2026 PIS and COFINS begin their transition to the new CBS during a hybrid year, so the non-cumulative figures above still apply while the new contribution is phased in. Because the rules change through the transition, the regime choice is worth reviewing each year with the accounting service that files it.
For the wider picture, see the overview of business taxes in Brazil and, for the presumed-profit alternative, Lucro Presumido and its presumption percentages.