Tax Filing & Returns in Brazil
Preparation and electronic filing of the Brazilian tax stack. Corporate income tax is IRPJ at 15% plus a 10% surtax on the portion of profit above R$20,000 a month (R$60,000 a quarter, R$240,000 a year), assessed quarterly or annually with monthly estimates under Lucro Real, and quarterly under Lucro Presumido (a presumed margin of gross revenue — for example 8% for goods and 32% for many services; IN RFB n.º 2.306/2026 adjusted the presumption for revenue above R$5m a year); CSLL runs alongside at a general 9%. Companies on Simples Nacional instead pay one monthly DAS (due by the 20th of the following month) bundling IRPJ, CSLL, PIS, COFINS, employer INSS and usually ICMS or ISS, at a rate set by the anexo and the 12-month revenue band. Indirect tax today is ICMS (state, on goods, transport and communication), ISS (municipal, on services) and PIS/COFINS (federal, on gross revenue — cumulative 3.65% or non-cumulative 9.25% combined, monthly by the 25th of the following month). The 2023 reform (EC 132/2023, regulated by LC 214/2025) replaces PIS/COFINS, ICMS and ISS with a dual VAT — CBS (federal) plus IBS (state and municipal) — phased in from 2026 to 2033.
5–15 business days
BRL
What we will need from you
Upload these once. They are stored encrypted and reused across every service you buy from us.
Accounting records and financial statements for the period
Issued and received fiscal documents (NF-e, NFS-e, NFC-e) and the SPED files for the period
Payroll, INSS, FGTS and IRRF withholding records
Where the company has employees or pays remunerated officers.
Confirmation of the tax regime and, under Lucro Presumido, the applicable presumption
Cost breakdown
Our fee and the government’s are always separate lines. Government fees are passed through at exactly what the authority charges — we add nothing to them.
| Statutory filing fee | Confirmed before payment |
| CBS / IBS dual VAT — 2026 transition yearVERIFIED on the official Receita Federal 'Orientações 2026' page: 2026 is a TEST / informative year for CBS and IBS, and a contributor that issues fiscal documents and meets the accessory obligations is DISPENSED from actually collecting (recolhimento) them; mandatory highlighting of the new taxes on fiscal documents phases in from 1 January and, for fiscal-document issuance rules, 1 August 2026. The symbolic test rates widely reported as 0.9% CBS + 0.1% IBS were NOT confirmed from a Receita Federal or CGIBS page and are therefore not carried here. High-risk item — re-confirm the obligation dates at quote. | Confirmed before payment |
| Comriq professional fee | Fixed fee within 1 business day |
How it runs
You will see these exact stages update in your client portal as we progress.
Records Received
Accounting records, fiscal documents and SPED files collected and reconciled.
Returns Prepared
IRPJ and CSLL computed under the elected regime (or the monthly DAS under Simples Nacional), with the monthly PIS/COFINS, ICMS and ISS positions.
Your Approval
You review and sign off.
Filed with the Authorities
Submitted electronically to the Receita Federal and, where applicable, the state Sefaz and the municipality; confirmations delivered.
Indicative guidance — confirmed before payment
Requirements and statutory fees are set by Receita Federal (IRPJ, CSLL, PIS/COFINS, DCTFWeb); state Sefaz (ICMS); municipality (ISS) and change without notice. This page is general information, not legal or tax advice. Your engagement letter and quote are the binding documents.