{"id":12611,"date":"2026-01-27T17:00:18","date_gmt":"2026-01-27T20:00:18","guid":{"rendered":"https:\/\/www.campal.com.br\/site\/?p=12611"},"modified":"2026-01-28T11:43:48","modified_gmt":"2026-01-28T14:43:48","slug":"informativo-destinado-as-empresas-optantes-pelo-lucro-presumido","status":"publish","type":"post","link":"https:\/\/www.campal.com.br\/site\/informativo-destinado-as-empresas-optantes-pelo-lucro-presumido\/","title":{"rendered":"Informativo destinado \u00e0s empresas optantes pelo lucro presumido"},"content":{"rendered":"\n<p><strong>Lei Complementar n\u00ba 224\/2025 \u2013 Vig\u00eancia a partir de 01\/01\/2026<\/strong><\/p>\n\n\n\n<p>Em 26\/12\/2025, foi sancionada a Lei Complementar n\u00ba 224\/2025, que&nbsp;<strong><u>alterou as regras do Lucro Presumido<\/u><\/strong>&nbsp;para fins de IRPJ e CSLL, com efeitos a partir do ano-calend\u00e1rio de 2026.<\/p>\n\n\n\n<p><strong>O QUE MUDOU?<\/strong><\/p>\n\n\n\n<p>A lei aumentou em 10% os percentuais de presun\u00e7\u00e3o do IRPJ e da CSLL,&nbsp;<strong><u>somente sobre a parcela da receita bruta anual que exceder R$ 5.000.000,00<\/u><\/strong>.<\/p>\n\n\n\n<p><strong>Importante:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>At\u00e9 R$ 5 milh\u00f5es por ano:<\/strong>\u00a0nada muda;<\/li>\n\n\n\n<li><strong>Acima de R$ 5 milh\u00f5es:<\/strong>\u00a0o aumento aplica-se\u00a0<strong><u>apenas sobre o valor excedente.<\/u><\/strong><\/li>\n<\/ul>\n\n\n\n<p><strong>QUAIS SER\u00c3O AS AL\u00cdQUOTAS DE PRESUN\u00c7\u00c3O DO IRPJ E CSLL?<\/strong><\/p>\n\n\n\n<p>\ue10d<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><\/td><td colspan=\"5\"><\/td><\/tr><tr><td><\/td><td colspan=\"5\"><\/td><\/tr><tr><td><\/td><td colspan=\"2\">Faturamento anual at\u00e9 R$ 5.000.000,00<\/td><td><\/td><td colspan=\"2\">Faturamento anual superior a R$ 5.000.000,00<\/td><\/tr><tr><td><strong>SEGMENTO<\/strong><\/td><td><strong>IRPJ<\/strong><\/td><td><strong>CSLL<\/strong><\/td><td><\/td><td><strong>IRPJ<\/strong><\/td><td><strong>CSLL<\/strong><\/td><\/tr><tr><td>Ind\u00fastria\/Com\u00e9rcio<\/td><td>8,00%<\/td><td>12,00%<\/td><td><\/td><td>8,80%<\/td><td>13,20%<\/td><\/tr><tr><td>Servi\u00e7os<\/td><td>32,00%<\/td><td>32,00%<\/td><td><\/td><td>35,20%<\/td><td>35,20%<\/td><\/tr><tr><td><\/td><td colspan=\"2\"><strong>Sem altera\u00e7\u00f5es nas al\u00edquotas<\/strong><\/td><td colspan=\"3\"><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>QUAL O AUMENTO NAS AL\u00cdQUOTAS EFETIVAS DO IRPJ E CSLL?<\/strong><\/p>\n\n\n\n<p>\ue10d<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><\/td><td colspan=\"2\">Faturamento anual at\u00e9 R$ 5.000.000,00<\/td><td><\/td><td colspan=\"2\">Faturamento anual superior a R$ 5.000.000,00<\/td><\/tr><tr><td><strong>SEGMENTO<\/strong><\/td><td><strong>IRPJ<\/strong><\/td><td><strong>CSLL<\/strong><\/td><td><\/td><td><strong>IRPJ<\/strong><\/td><td><strong>CSLL<\/strong><\/td><\/tr><tr><td>Ind\u00fastria\/Com\u00e9rcio<\/td><td>1,20%<\/td><td>1,08%<\/td><td><\/td><td>1,32%<\/td><td>1,188%<\/td><\/tr><tr><td>Servi\u00e7os<\/td><td>4,80%<\/td><td>2,88%<\/td><td><\/td><td>5,28%<\/td><td>3,168%<\/td><\/tr><tr><td><\/td><td colspan=\"2\"><strong>Sem altera\u00e7\u00f5es nas al\u00edquotas<\/strong><\/td><td colspan=\"3\"><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><em>** N\u00e3o est\u00e1 sendo considerado o adicional de IRPJ.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Lei Complementar n\u00ba 224\/2025 \u2013 Vig\u00eancia a partir de 01\/01\/2026 Em 26\/12\/2025, foi sancionada a Lei Complementar n\u00ba 224\/2025, que&nbsp;alterou as regras [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":12612,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"iawp_total_views":23,"footnotes":""},"categories":[25],"tags":[],"class_list":["post-12611","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias-campal"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.campal.com.br\/site\/wp-json\/wp\/v2\/posts\/12611","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.campal.com.br\/site\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.campal.com.br\/site\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.campal.com.br\/site\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.campal.com.br\/site\/wp-json\/wp\/v2\/comments?post=12611"}],"version-history":[{"count":1,"href":"https:\/\/www.campal.com.br\/site\/wp-json\/wp\/v2\/posts\/12611\/revisions"}],"predecessor-version":[{"id":12613,"href":"https:\/\/www.campal.com.br\/site\/wp-json\/wp\/v2\/posts\/12611\/revisions\/12613"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.campal.com.br\/site\/wp-json\/wp\/v2\/media\/12612"}],"wp:attachment":[{"href":"https:\/\/www.campal.com.br\/site\/wp-json\/wp\/v2\/media?parent=12611"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.campal.com.br\/site\/wp-json\/wp\/v2\/categories?post=12611"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.campal.com.br\/site\/wp-json\/wp\/v2\/tags?post=12611"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}