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A escolha entre Lucro Presumido e Simples Nacional é uma das decisões mais importantes do ano fiscal. E a resposta certa muda conforme o perfil da empresa.
Simples Nacional em uma frase
Imposto unificado, alíquota progressiva, limite de R$ 4,8 milhões.
Lucro Presumido em uma frase
Tributos separados, alíquota presumida sobre receita, limite de R$ 78 milhões.
"Para empresa de serviço com pouca folha, o Presumido frequentemente vence o Simples — e por margem larga."
Quando o Presumido vence
- Serviços com folha pequena (anexo V do Simples sai caro)
- Empresas que vendem para PJ e precisam dar crédito de PIS/COFINS
- Margem alta e custo de pessoal baixo
Faça simulação anual. A diferença pode ultrapassar 5% do faturamento — e isso é caixa.
