On Friday, December 26, 2025, Complementary Law No. 224\/2025 (\u201cLC 224\u201d), derived from Complementary Bill No. 128\/2025, was published. In general terms, this law reduces federal tax incentives and benefits by 10% and increases the Withholding Income Tax (IRF) rate on Interest on Equity Capital (JCP), as well as the Social Contribution on Net Profit (CSLL) rate for certain institutions in the financial sector.<\/p>\n\n\n\n
With regard to tax incentives, LC 224 aims to reduce federal tax benefits by 10% while imposing stricter rules for their granting, extension, and renewal. These rules include, among others, a maximum duration of up to 5 years for such benefits, as well as mandatory outcome evaluation for these incentives.<\/p>\n\n\n\n
The 10% reduction established by LC 224 directly affects several federal tax benefits, such as the presumed profit regime, the REIQ program, presumed credits for IPI and PIS\/COFINS (including imports), as well as zero or reduced rates for the latter. Furthermore, the Annual Budget Law may list other tax benefits subject to this reduction.<\/p>\n\n\n\n
However, certain tax benefits are excluded from this reduction. These include constitutional tax immunities, benefits related to the Manaus Free Trade Zone, zero tax rates for basic necessity products, incentives granted to non-profit organizations, and those linked to investments approved before December 31, 2025.<\/p>\n\n\n\n
Specifically for the presumed profit regime, there will be a 10% increase in the presumption rates applied exclusively to the portion of gross revenue exceeding BRL 5,000,000 per calendar year. The tax administration stipulates that this increase will be calculated proportionally for each quarter and will apply to companies with quarterly revenues exceeding BRL 1,250,000.<\/p>\n\n\n\n
Especificamente em rela\u00e7\u00e3o ao lucro presumido, haver\u00e1 acr\u00e9scimo de 10% sobre os percentuais de presun\u00e7\u00e3o exclusivamente sobre a parcela da receita bruta que exceda R$ 5.000.000,00 no ano calend\u00e1rio. Considerando o regime trimestral de apura\u00e7\u00e3o aplic\u00e1vel a esse regime, a Receita Federal entende que o acr\u00e9scimo de 10% dever\u00e1 considerar a propor\u00e7\u00e3o por trimestre, sendo aplic\u00e1vel \u00e0s empresas cuja receita bruta exceder R$ 1.250.000,00 por trimestre.<\/p>\n\n\n\n
Additionally, LC 224 establishes that if tax incentives exceed 2% of the national GDP, no new programs may be granted or existing ones extended unless compensatory measures are adopted.<\/p>\n\n\n\n
Finally, Complementary Law No. 224\/25 will come into effect on January 1, 2026, except for tax measures subject to the 90-day precedence rule, which will take effect on April 1, 2026. Companies are strongly advised to evaluate and reassess their tax regimes to mitigate the financial impact of these new rules.<\/p>\n\n\n\n
For further information on the subject, we remain at your disposal.<\/p>\n\n\n\n
GTLawyers \u2013 Tax Team<\/p>","protected":false},"excerpt":{"rendered":"
Na sexta-feira (26\/12\/2025), foi publicada a Lei Complementar n\u00ba 224\/25 (\u201cLC 224\u201d), oriunda do Projeto de Lei Complementar n.\u00ba 128\/2025, que em linhas gerais, reduziu em 10% os incentivos e benef\u00edcios tribut\u00e1rios federais e aplicou aumento da al\u00edquota do IRF sobre Juros sobre Capital Pr\u00f3prio (\u201cJCP\u201d), bem como da CSLL devida por determinadas institui\u00e7\u00f5es do […]<\/p>\n","protected":false},"author":7,"featured_media":2146,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-2145","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-artigos"],"acf":[],"yoast_head":"\n