What Taxes Will My Brazilian Company Pay?
What taxes will my Brazilian company pay? It depends on the tax regime — one monthly DAS under Simples Nacional, or separate taxes above R$ 4.8 million.
What taxes will my Brazilian company pay? It depends on which of the three tax regimes the company sits in: Simples Nacional bundles the main taxes into one monthly slip for companies up to R$ 4.8 million a year, while Lucro Presumido and Lucro Real charge IRPJ, CSLL, PIS, COFINS and ISS or ICMS separately. The quick answers below cover the main cases; the full math for each regime is in the business taxes guide.
What taxes will my Brazilian company pay?
It depends on the regime. Under Simples Nacional, one monthly document (the DAS) covers the main taxes at a single rate. Under Lucro Presumido or Lucro Real, the company pays IRPJ, CSLL, PIS, COFINS and, depending on the activity, ISS or ICMS as separate taxes.
How much tax does a small company pay under Simples Nacional?
Rates start at 4% for commerce, 4.5% for industry and 6% for most services, rising with revenue on a table that tops out at R$ 4.8 million a year. Service companies with low payroll can fall into a more expensive bracket starting at 15.5% instead.
Do all companies pay tax on the same base?
No. Simples Nacional taxes gross revenue directly; Lucro Presumido taxes a margin the Receita Federal assumes for the activity (8% to 32% of revenue); Lucro Real taxes the profit the company actually records.
Are there taxes besides the main ones?
Yes. A company with employees also pays payroll charges (INSS, FGTS), and every regime has recurring filings — the annual DEFIS for Simples Nacional or the ECF for Presumido and Real — on top of the main taxes.
Who decides which taxes my company pays?
The tax regime does, and it is chosen with an accountant when the company registers, then locked for the calendar year. See the full breakdown of Simples Nacional, Lucro Presumido and Lucro Real for the exact rates and thresholds.