Calculadora de CSLL

Calcule a Contribuição Social sobre o Lucro Líquido (CSLL).
Created by
Renato Passos, Eng. de Software
Reviewed by
Renato Passos, Eng. de Software

Last updated: Apr 18, 2026

CSLL devida
R$ 9.000,00

Formula

CSLL = lucro × 9% (real) ou 12% (presumido)

About this calculator

The CSLL Calculator is a practical tool to estimate the amount of the Social Contribution on Net Profit, a Brazilian federal tax levied on corporate profits. It uses rates of 9% for companies under the Real Profit regime and 12% for Presumed Profit, requiring only the taxable profit and the tax regime.

The CSLL calculation is straightforward: multiply the taxable profit by the applicable rate according to the company's tax regime. For Real Profit, the rate is 9%; for Presumed Profit, 12%. The calculator automates this process, preventing manual errors and streamlining tax planning.

This calculator is useful for accountants, business owners, and finance professionals who need quick CSLL estimates for decision-making, such as cash flow projections or comparison between tax regimes. Note: the result is an estimate, as the actual CSLL may be adjusted by additions and exclusions provided by law.

Important precautions: the CSLL tax base may include fiscal adjustments (e.g., non-deductible expenses) that change the final amount. Consult an accountant for accurate calculations. Also, companies under the Simples Nacional regime do not pay CSLL separately, as it is included in the single rate of that regime.

Frequently asked questions

What is CSLL?

CSLL is the Social Contribution on Net Profit, a federal tax levied on corporate profits, used to fund social security.

What is the CSLL rate for Real Profit?

For companies under the Real Profit regime, the CSLL rate is 9% on taxable profit.

What is the CSLL rate for Presumed Profit?

For companies under the Presumed Profit regime, the CSLL rate is 12% on presumed profit.

Do Simples Nacional companies pay CSLL?

No, Simples Nacional companies do not pay CSLL separately, as it is included in the single rate of that regime.

Does the calculator replace an accountant?

No, the calculator provides an estimate. For accurate calculations considering fiscal adjustments, consult an accountant.

Other Impostos e Tributos Brasileiros calculators