Real Profit with Strategy: What Every Company Needs to Know Before Operating in This Regime
Por Guilherme PagottoReal Profit is not just a tax regime, it's a strategic management tool. Companies that master it reduce taxes, improve margins, and gain competitive edge.
What is Real Profit?
Real Profit is the most complete Brazilian tax regime where IRPJ and CSLL are calculated on actual accounting profit (not presumed revenue). Key features: Mandatory for revenues above R$ 78MM/year or specific activities (financial, factoring, etc.). Optional for smaller companies when advantageous. Allows full deduction of expenses and operational costs. Enables PIS/Cofins credit management (non-cumulative). Requires rigorous accounting and documentation.
Maximum tax rate on profit (IRPJ + CSLL), but well-advised companies can significantly reduce this through strategic planning
When is Real Profit Advantageous?
Companies with net margins below 8-12% usually save on Real Profit vs. Presumido
Significant payroll, rent, third-party services reduce taxable base
Operations with creditable PIS/Cofins inputs generate significant savings
Loss carryforward allowed, reducing future tax burden
Access to incentives unavailable in other regimes (Lei do Bem, PAT, ROTA 2030)
Companies already in Real Profit have advantage adapting to CBS/IBS
How to Maximize Real Profit Benefits
Document and categorize ALL deductible expenses properly
Track and recover every PIS/Cofins credit from inputs and expenses
Strategic timing of revenues and expenses to optimize quarterly results
Carry forward operational losses to offset future profits (up to 30%/year)
Leverage available fiscal incentives (R&D, cultural, sports, etc.)
Specialized accountants who understand Real Profit nuances are essential
Common Mistakes to Avoid
- Poor documentation: Lost deductions due to missing supporting documents
- Unclaimed credits: Leaving PIS/Cofins credits on the table
- Inadequate systems: ERPs not configured for Real Profit complexity
- Weak internal controls: Errors leading to tax risks
- Reactive approach: Not planning, just complying
- Wrong accounting partner: Accountants inexperienced with Real Profit
Real Profit + Tax Reform
Companies already operating in Real Profit have competitive advantage with Tax Reform: Experience with non-cumulative model and credit management. Accounting infrastructure ready for CBS/IBS complexity. Team trained in rigorous documentation. Systems prepared for detailed tracking. Real Profit companies will adapt faster to CBS/IBS than those transitioning from Simples or Presumido in 2026.
Conclusion
Real Profit is strategic, not just compliance. Companies that master it unlock tax savings, better margins, and competitive advantages. With Tax Reform approaching, Real Profit expertise becomes even more valuable. Is your company ready?
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Guilherme Pagotto
Diretor Tributário
Contador, especialista em tributação empresarial e planejamento tributário estratégico. Mais de 15 anos de experiência em reforma tributária e estruturas societárias.
Consultoria Estratégica Personalizada
Análise completa do seu negócio com soluções sob medida para seus desafios específicos.