How it works
Lucro Presumido (presumed-profit regime) on the services base, not the construction base
A construction contract (empreitada) that supplies the materials has a calculation base of 8% for the IRPJ (corporate income tax) and 12% for the CSLL (social contribution on net profit). Without materials, or with a poorly written contract, it falls back to the 32% base for services in general. The difference lies in the wording of the contract and the invoice, and most construction companies pay on the 32% base without knowing it could be 8%.
Legal basis: Lei 9.249/1995, art. 15, §1º, III; IN RFB 1.700/2017, art. 33.
Recovers the last 5 years
Simples Nacional (simplified regime for small businesses) in Annex IV, without knowing what is left out
Construction under Simples falls into Annex IV, and the employer's INSS (social security contribution) of 20% on payroll is not included in the DAS (the monthly Simples Nacional payment slip). Those who pay only the DAS, thinking everything is in it, build up social security debt without noticing; those who know often find that Lucro Presumido comes out cheaper.
Legal basis: LC 123/2006, art. 18, §5º-C; Lei 8.212/1991, art. 22.
Here it works the other way around: regularizing before it turns into a tax assessment notice
Real estate development outside the special regime (RET)
A development with segregated assets (patrimônio de afetação) can opt for the Regime Especial de Tributação (RET): 4% on revenue, combining IRPJ, CSLL, PIS and COFINS (the last two are federal taxes on revenue). Under Lucro Presumido, the sale of units is taxed at close to 6.73%, plus the IRPJ surcharge. It applies per development and has to be done before selling.
Legal basis: Lei 10.931/2004, arts. 1º a 4º; Lei 4.591/1964, art. 31-A.
Applies from now on, per development
11% withholding on invoices that nobody offsets
In construction contracts and labor supply, the client withholds 11% of the invoice for INSS. That amount is yours: you offset it within the month or it comes back through PER/DCOMP (electronic request to refund or offset tax credits). A construction company that does not track withholding per project leaves cash sitting idle at the Receita Federal (Brazil's federal tax authority) for years.
Legal basis: Lei 8.212/1991, art. 31; IN RFB 2.110/2022, arts. 108 a 133.
Recovers the last 5 years
Payroll tax relief in the transition year
In 2026 the CPRB (social security contribution on gross revenue, used in place of the payroll contribution) is charged at 60% of the rate, and 10% employer INSS is already due on payroll. Anyone who has not recalculated since 2025 is paying under the old rule, whether too much or too little, and both cases cause problems.
Legal basis: Lei 12.546/2011, art. 7º; Lei 14.973/2024, arts. 1º a 3º.
Recovers what was overpaid since 2025
How we work with you
- Review of invoices from the last 5 years: presumed-profit base, withholdings, materials
- Amended filings and PER/DCOMP for what was overpaid, item by item, with your approval
- Tax calculation redone from now on; CNO per project and cost per development
- RET evaluated development by development, before selling
Example
R$39,000
less tax in the first month, at a construction company we currently serve
Without changing regime: only how the invoices are issued and the tax calculation. One case, not a promise: your number comes from the review of your own documents.