IRPJ (Corporate Income Tax)

It is a federal tax. It is paid by non-exempt legal entities on their Actual Profit, after the additions and exclusions made on the entries included in Lalur (Actual Profit Calculation Book), or on the Gross Revenue, if the company has opted for the payment of Tax Income by Presumed Profit, whose presumption percentage ranges from 1.6% to 32%, according to the company’s type of activity.