The recently enacted Supplementary Law No. 224/2025 (LC 224/2025) has introduced significant changes to the Brazilian tax landscape, specifically targeting federal tax incentives. In a strategic move to adjust public accounts, the Federal Government has reclassified the “Presumed Profit” (Lucro Presumido) regime itself as a “tax benefit,” subjecting it to a reduction in its efficiency.
The Core Change: The 10% Surcharge
The main impact of LC 224/2025 is the inclusion of a 10% surcharge on the presumption percentages used to calculate the Corporate Income Tax (IRPJ) and the Social Contribution on Net Income (CSLL).
This increase is not universal; it applies exclusively to the portion of the annual gross revenue that exceeds R$ 5,000,000.00 (five million Reais). Therefore, companies with a turnover above this threshold will face a higher tax burden on their surplus revenue.
Effective Dates
The new rules do not take effect immediately, providing a window for corporate planning. However, the timeline varies between the two taxes:
IRPJ: The increase applies from January 1, 2026.
CSLL: Due to the 90-day principle (noventena), the increase applies from April 1, 2026.
Strategic Impact and Legal Controversies
This measure adds a new layer of complexity to the Presumed Profit regime, which was traditionally chosen for its simplicity. Companies must now implement more rigorous controls to segregate revenues by activity and monitor the R$ 5 million threshold throughout the fiscal year.
From a legal standpoint, the classification of a simplified taxation method (like Presumed Profit) as a “tax benefit” is highly controversial. This opens the door for judicial challenges, questioning whether the government can unilaterally increase the tax base under the guise of “reducing incentives” without proper constitutional and budgetary justification.
Conclusion
The LC 224/2025 represents a clear shift in fiscal policy, signaling that even consolidated regimes are subject to intervention. For companies in the solar energy sector and other medium-sized enterprises, it is crucial to reassess tax planning for 2026. Consulting with specialized legal counsel is essential to evaluate the financial impact and explore potential judicial remedies to protect the company’s cash flow.