§63.
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This taxation is charged on any specie of increase in the patrimony of the legal entity (Tax Code, Artcile 43), being the calculation basis a real profit, or an estimated one, or an arbitrate profit. On the real profit the calculation consider the expenses and costs of the business, as well as the additions, exclusions and compensations – it is the adjusted net profit (Law-Decree 1.598/1977, Law 6.404/1976). Estimated calculation basis do not consider the expenses and costs, and the arbitrate profit is a result of an administrative/judicial decision. The percentage of the IRPJ based on real profit is of 15% on the calculation basis, observing that there is an additional of 10% in every amount that is higher than R$ 20.000,00 (Brazilian currency)/month (Law 9.430/1996, Decree 9.580/2018).
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