Calculadora de IRPJ
- Created by
- Renato Passos, Eng. de Software
- Reviewed by
- Renato Passos, Eng. de Software
Last updated: Apr 18, 2026
Formula
IRPJ = lucro×15% + max(0, lucro−20.000)×10%
About this calculator
The IRPJ (Corporate Income Tax) Calculator is a practical tool for companies under the Presumed Profit or Actual Profit tax regimes. It calculates the tax due based on the reported taxable profit, applying a 15% rate on the total profit and an additional 10% on the portion exceeding R$ 20,000 per month. Thus, the calculation follows the Brazilian Federal Revenue rules, considering the monthly exemption limit for the surcharge.
The operation is simple: enter the company's monthly profit (in Brazilian reais) and the calculator applies the formula: IRPJ = (profit × 15%) + (max(0, profit - 20,000) × 10%). The result shows the total IRPJ payable, separating the basic tax and the surcharge. This tool is useful for tax planning, scenario simulation, and verifying manual calculations, helping business owners and accountants avoid errors.
Use this calculator when you need to estimate your company's monthly IRPJ, especially if it is under the Presumed Profit regime. It is ideal for budgets, financial projections, or to double-check the values calculated by your accountant. Remember that the 10% surcharge only applies to profit exceeding R$ 20,000 per month, and there is no surcharge if the profit is equal to or less than that amount.
Be careful with the tax base: in Presumed Profit, the taxable profit is a presumption based on gross revenue, not accounting profit. In Actual Profit, it is the adjusted net profit. Make sure you use the correct value. Also, IRPJ is calculated monthly, but payment may be quarterly or yearly depending on the company's choice. This calculator considers a single month, without accumulating periods.
Frequently asked questions
What is the IRPJ surcharge and when is it applied?
The IRPJ surcharge is an extra 10% rate on the portion of profit exceeding R$ 20,000 per month. If the profit is equal to or less than that amount, no surcharge applies.
Does this calculator work for any tax regime?
Yes, as long as the regime is Presumed Profit or Actual Profit. For Simples Nacional, IRPJ is already included in the single rate, so it does not apply.
How do I get the taxable profit to use in the calculator?
In Presumed Profit, the profit is a percentage of gross revenue (e.g., 8% for commerce). In Actual Profit, it is the net profit adjusted by tax additions and exclusions.
Is the calculator result the final amount to pay?
Yes, for the entered month. But remember that other contributions (CSLL, PIS, COFINS) may apply, and payment can be quarterly if the company chooses that option.
Can I use the calculator for tax planning?
Yes, it helps simulate the IRPJ impact under different profit scenarios, aiding decisions on pricing, investments, and tax regime choice.