On August 28, 2026, the Federal Court of the 3rd Region issued one of the first favorable rulings on the matter. The court recognized the unlawfulness of the 10% increase in the presumed tax bases for Corporate Income Tax (IRPJ) and the Social Contribution on Net Income (CSLL), applicable to the portion of annual gross revenue exceeding BRL 5 million, thereby ensuring that taxpayers under the Presumed Profit Regime may pay these taxes without the additional increase. In practice, the ruling set aside the effects of Decree No. 12,808/2025, Complementary Law No. 224/2025, and RFB Normative Instruction No. 2,305/2025.
Among the grounds adopted by the court was the acceptance of the argument that the Presumed Profit Regime does not constitute a tax benefit or incentive, but rather a statutory method for determining the tax base. Accordingly, it would not be legally permissible to classify the regime among the tax benefits subject to the reduction provided for under the legislation.
The court further noted that the measure could result in the taxation of presumed income exceeding the wealth actually generated by the taxpayer, in violation of the constitutional principles of ability to pay, reasonableness, and legal certainty.
The ruling provides relevant elements for the ongoing discussion regarding the effects of the legislative change on companies under the Presumed Profit Regime and the legality of the increase applied to the IRPJ and CSLL tax bases.
The matter remains under judicial review, and the potential effects of the measure should be assessed in light of the specific circumstances of each case.
