{"id":7654,"date":"2026-09-03T19:20:36","date_gmt":"2026-09-03T22:20:36","guid":{"rendered":"https:\/\/bvp.adv.br\/?p=7654"},"modified":"2026-09-04T16:38:51","modified_gmt":"2026-09-04T19:38:51","slug":"majoracao-lucro-presumido","status":"publish","type":"post","link":"https:\/\/bvp.adv.br\/en\/majoracao-lucro-presumido\/","title":{"rendered":"Federal Court in S\u00e3o Paulo Rejects 10% Increase Under the Presumed Profit Regime"},"content":{"rendered":"<p><\/p>\n<div class=\"flex max-w-full flex-col gap-4 grow\">\n<div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal outline-none keyboard-focused:focus-ring [.text-message+&amp;]:mt-1\" dir=\"auto\" tabindex=\"0\" data-message-author-role=\"assistant\" data-message-id=\"787b023f-f441-47b7-b6b0-bad387b8f81b\" data-message-model-slug=\"gpt-5-6\" data-turn-start-message=\"true\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden\">\n<div class=\"fbskMG_root markdown prose dark:prose-invert wrap-break-word w-full dark markdown-new-styling\">\n<p class=\"PDq2pG_selectionAnchorContainer\" data-start=\"86\" data-end=\"936\">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 <a class=\"decorated-link\" href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2023-2026\/2025\/decreto\/d12808.htm\" target=\"_new\" rel=\"noopener\" data-start=\"607\" data-end=\"712\"><strong data-start=\"608\" data-end=\"634\">Decree No. 12,808\/2025<\/strong><\/a>, <a class=\"decorated-link\" href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/lcp224.htm\" target=\"_new\" rel=\"noopener\" data-start=\"714\" data-end=\"809\"><strong data-start=\"715\" data-end=\"749\">Complementary Law No. 224\/2025<\/strong><\/a>, and <a class=\"decorated-link\" href=\"https:\/\/normasinternet2.receita.fazenda.gov.br\/#\/consulta\/externa\/148694\" target=\"_new\" rel=\"noopener\" data-start=\"815\" data-end=\"935\"><strong data-start=\"816\" data-end=\"860\">RFB Normative Instruction No. 2,305\/2025<\/strong><\/a>.<\/p>\n<p data-start=\"938\" data-end=\"1307\">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.<\/p>\n<p data-start=\"1309\" data-end=\"1556\">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.<\/p>\n<p data-start=\"1558\" data-end=\"1789\">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.<\/p>\n<p data-start=\"1791\" data-end=\"1945\" data-is-last-node=\"\" data-is-only-node=\"\">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.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>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 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":7658,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"class_list":["post-7654","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticia"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Federal Court in S\u00e3o Paulo Rejects 10% Increase Under the Presumed Profit Regime - BVP Advogados<\/title>\n<meta name=\"description\" content=\"Justi\u00e7a Federal de S\u00e3o Paulo afasta majora\u00e7\u00e3o de 10% no Lucro Presumido e reconhece a ilegalidade da medida sobre o IRPJ e a CSLL.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/bvp.adv.br\/en\/majoracao-lucro-presumido\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Federal Court in S\u00e3o Paulo Rejects 10% Increase Under the Presumed Profit Regime - 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