IRPJ
corporate income tax

Understand IRPJ, how the tax regime affects calculation and why foreign-owned companies need organized accounting.

What to do, step by step

Identify the company’s tax regime: Simples Nacional, lucro presumido, lucro real or another regime.
Organize revenue, expenses, invoices and accounting documents by period.
Calculate IRPJ according to the regime and consult official Receita Federal rules and deadlines.
Pay tax slips on time and keep receipts linked to the accounting records.
Review profit distributions, pró-labore and contracts to avoid tax inconsistencies.

Does every company pay IRPJ?

Brazilian companies are subject to income tax rules, but the calculation method changes according to the tax regime.

Does Simples Nacional include IRPJ?

The Simples DAS may combine taxes, including an IRPJ portion depending on the activity. Check PGDAS-D and Receita Federal.

Is profit distribution the same as pró-labore?

No. Pró-labore pays partners for work; profit distribution depends on accounting and applicable rules.

If administrative measures did not solve it, we can review your case.