PIS and COFINS 2025

The PIS (Social Integration Program) and COFINS (Contribution for the Financing of Social Security) are two of the most relevant taxes in the Brazilian tax system. These taxes have complex regulations and specific rules, making compliance a constant challenge for companies.

In this article, we explore the main obligations and changes related to PIS and COFINS in 2025, in addition to discussing the changes that will come with tax reform.

What are PIS and COFINS?

PIS and COFINS are social contributions under the responsibility of the Union, foreseen in Article 195 of the Federal Constitution. Their main incidence occurs on the revenue or sales of companies, but it can also impact payroll in specific cases.

PIS: Created by Complementary Law No. 07/1970, it aims to integrate employees into the development of companies.

COFINS: Instituted by Complementary Law No. 70/1991, it is intended for the financing of social security.

Who needs to pay PIS and COFINS in 2025?

All companies that earn monthly revenue or sales are required to collect PIS and COFINS. In addition, some specific legal entities need to pay PIS on payroll, such as educational institutions, associations, and condominiums.

Rates for PIS and COFINS in 2025

The calculation of PIS and COFINS varies according to the company's tax regime:

Simples Nacional:

Companies opting for Simples collect the taxes in a unified manner, with varying rates according to revenue and economic activity.

Presumed Profit:

Calculation under the cumulative regime:

PIS: 0.65%

COFINS: 3.0%

Real Profit:

Calculation under the non-cumulative regime:

PIS: 1.65%

COFINS: 7.6% In the non-cumulative regime, companies can appropriate tax credits to offset the total payable.

How to calculate PIS and COFINS?

Cumulative Regime: Multiply the rate by the company's gross monthly revenue.

Non-Cumulative Regime: Calculate the total owed and subtract the tax credits obtained from the purchase of essential inputs.

Example (Non-Cumulative Regime):

- Monthly revenue: R$200,000.00

- Tax credits: R$4,625.00

- Total debit: R$18,500.00

- Amount to be collected: R$13,875.00 (R$18,500.00 - R$4,625.00)

Payment deadlines for PIS and COFINS

The payment of these contributions must be made by the **25th of the following month** after the assessment, as stated in Normative Instruction No. 2.121/22.

PIS and COFINS in Tax Reform

With the approval of Tax Reform, PIS and COFINS will be replaced by the Contribution on Goods and Services (CBS) in 2027. However, starting in 2026, there will be tests with CBS rates, which may be offset against PIS and COFINS debts.

The change promises to simplify taxation, but companies need to be prepared for transitions involving new rules and concepts.

How to deal with changes in PIS and COFINS?

Managing taxes like PIS and COFINS requires attention to constant legislative changes and a thorough understanding of the rules applicable to the company's sector. To ensure compliance with obligations and optimize financial resources, it is essential:

- Conduct a detailed tax analysis;

- Use technological tools for tax calculation and assessment;

- Rely on specialized professionals for fiscal and strategic support.

Conclusion

Although they are on borrowed time, PIS and COFINS remain fundamental taxes for companies' tax management in 2025. With the complexity of the Brazilian system, understanding the rules and changes is essential to maintain compliance and avoid fiscal problems.

Stay tuned for news from tax reform and adapt to new requirements with planning and specialized support.