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Corporate Income Tax 2025
The Corporate Income Tax (IRPJ) is one of the most important taxes in Brazil, levied on the profits of companies. Regulated by various laws, it plays an essential role in tax collection and requires companies' attention to ensure compliance with tax obligations.
In this article, we will explain the main characteristics of the IRPJ, including incidence hypotheses, applicable rates, payment deadlines, and novelties for 2025.
What is the IRPJ?
The IRPJ is a tax under the jurisdiction of the Union, levied on companies' profits, as established in Article 153 of the Federal Constitution. Its collection contributes to funding public policies and is mandatory for all legal entities that generate profit.
The calculation base of the IRPJ may vary according to the company’s tax regime, with the main ones being:
Actual Profit: Determined based on the actual profit earned.
Presumed Profit: Determined based on a pre-fixed margin on gross revenue.
Simples Nacional: Simplified taxation for micro and small companies, which includes the IRPJ in a unified payment.
Who must pay the IRPJ in 2025?
All companies, regardless of size, must pay the IRPJ if they obtain profit during the calculation period. The exception applies to non-profit entities, provided they meet the legal requirements for exemption.
IRPJ Rates in 2025
The IRPJ rates depend on the tax regime chosen by the company:
Actual Profit:
Standard rate: 15% on taxable profit.
Additional: 10% on the portion of profit that exceeds R$ 20,000.00 per month.
Presumed Profit:
The calculation base is determined by a fixed percentage applied to gross revenue, depending on the company's activity. On this base, a rate of 15% is applied, plus an additional 10% when the presumed profit exceeds R$ 20,000.00 per month.
Simples Nacional:
In the simplified regime, the IRPJ is included in the amount collected monthly, calculated based on revenue and the company's economic activity.
How to calculate the IRPJ?
The calculation of the IRPJ varies according to the tax regime:
Actual Profit:
Taxable profit: R$ 100,000.00
IRPJ: 15% x R$ 100,000.00 = R$ 15,000.00
Additional: 10% x (R$ 100,000.00 - R$ 20,000.00) = R$ 8,000.00
Total IRPJ: R$ 23,000.00
Presumed Profit:
Gross revenue: R$ 500,000.00
Calculation base (8% for commerce): R$ 40,000.00
IRPJ: 15% x R$ 40,000.00 = R$ 6,000.00
Total IRPJ: R$ 6,000.00
Simples Nacional:
Gross revenue: R$ 50,000.00
Effective rate (according to Simples table): 4.5%
Amount of IRPJ included in the total collection.
Payment Deadlines for IRPJ in 2025
The IRPJ can be calculated and paid in different ways, depending on the tax regime:
Actual Profit: Quarterly or monthly calculation. In the monthly regime, payment occurs by the last business day of the month following the calculation.
Presumed Profit: Quarterly calculation, with payment due by the last business day of the month following the end of the quarter.
Simples Nacional: Unified monthly collection, due by the 20th of each month.
IRPJ and the Tax Reform
With the approval of the Tax Reform, the IRPJ may also be impacted by changes in legislation starting in 2026. These changes may include the simplification of the tax system and possible adjustments to rates or calculation bases.
Companies should keep track of updates to prepare for transitions and ensure compliance with tax obligations.
Why is it important to understand the IRPJ?
Understanding how the IRPJ works is essential for efficient tax management. Correct payment avoids problems with the tax authority, such as fines and penalties, and also allows for appropriate tax planning to reduce costs and improve competitiveness.
Conclusion
The IRPJ is a fundamental tax for companies in Brazil, and its correct calculation and payment are essential to avoid legal and financial complications. In 2025, staying informed about the IRPJ rules and deadlines, as well as monitoring possible impacts of the Tax Reform, will be crucial for the sustainability of companies.
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