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Brazilian Lucro Presumido taxes for a quarter in 2026: IRPJ (15% + 10% surcharge...

https://api.oxiconsultoria.com.br/tributario/lucro-presumido

Overview

Brazilian Lucro Presumido taxes for a quarter in 2026: IRPJ (15% + 10% surcharge above R$ 60k), CSLL 9%, PIS 0.65%, COFINS 3% and optional ISS, with presumption rates by activity and the LC 224/2025 +10% presumption on revenue above R$ 1.25M per quarter / R$ 5M per year (CSLL from Q2 2026).

Protocol x402 (POST)
Price $0.01
Payment Asset USD Coin
Payment Network eip155:8453
Category uncategorized
Provider oxiconsultoria
Source bazaar
Indexed 2026-11-11 04:03:18

Health

Status unknown
Latency (p50) —
Uptime (30d) —
Reliability Score —
Last Checked Never
Last Healthy Never
Consecutive Failures 0

x402 Payment Validation

Payment Requirements —
Asset Verified —
Facilitator —

Input Schema

{ "body": { "aliquota_iss": 0.03, "atividade": "servicos", "receita_do_trimestre": 1500000, "trimestre": 3 }, "bodyType": "json", "method": "POST", "type": "http" }

Output Schema

{ "example": { "acrescimo_lc_224": { "csll_majorada_neste_trimestre": true, "receita_majorada": 250000 }, "atividade": "servicos", "irpj": { "adicional_10": 42800, "base": 488000, "imposto_15": 73200, "total": 116000 }, "presuncao": { "csll": 0.32, "irpj": 0.32 }, "receita_do_trimestre": 1500000, "trimestre": 3 }, "type": "json" }