{"id":20297,"date":"2026-03-04T16:16:26","date_gmt":"2026-03-04T19:16:26","guid":{"rendered":"https:\/\/acrisure.com.br\/insights\/?p=20297"},"modified":"2026-03-04T16:27:11","modified_gmt":"2026-03-04T19:27:11","slug":"lei-lucro-presumido-beneficio-fiscal","status":"publish","type":"post","link":"https:\/\/acrisure.com.br\/insights\/lei-lucro-presumido-beneficio-fiscal\/","title":{"rendered":"Lei Complementar 224\/2025: lucro presumido passa a ser tratado como benef\u00edcio fiscal"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;Post&#8221; _builder_version=&#8221;4.19.4&#8243; custom_padding=&#8221;0px||0px||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row admin_label=&#8221;Post&#8221; _builder_version=&#8221;4.27.3&#8243; background_size=&#8221;initial&#8221; background_position=&#8221;top_left&#8221; background_repeat=&#8221;repeat&#8221; width=&#8221;100%&#8221; custom_padding=&#8221;0px||0px||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;|||&#8221; global_colors_info=&#8221;{}&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_text admin_label=&#8221;Conte\u00fado&#8221; _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;default&#8221; text_letter_spacing=&#8221;1px&#8221; custom_margin=&#8221;||||false|false&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p><span data-contrast=\"auto\">A\u00a0<\/span><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/lcp224.htm\" target=\"_blank\" rel=\"noopener\"><b><span data-contrast=\"none\">Lei Complementar 224\/2025<\/span><\/b><\/a><span data-contrast=\"auto\">\u00a0entrou em vigor em janeiro de 2026 e j\u00e1 come\u00e7a a impactar empresas enquadradas no regime de\u00a0<\/span><b><span data-contrast=\"auto\">lucro presumido<\/span><\/b><span data-contrast=\"auto\">.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">A norma faz parte de um pacote de revis\u00e3o de incentivos fiscais federais e passou a tratar o lucro presumido como benef\u00edcio sujeito \u00e0 redu\u00e7\u00e3o linear.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Na pr\u00e1tica, isso pode significar\u00a0<\/span><b><span data-contrast=\"auto\">aumento de carga tribut\u00e1ria<\/span><\/b><span data-contrast=\"auto\">, especialmente para empresas de m\u00e9dio porte.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<h2 aria-level=\"2\"><span data-contrast=\"none\">A Lei Complementar 224\/25<\/span><span data-ccp-props=\"{&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335559738&quot;:160,&quot;335559739&quot;:80}\">\u00a0<\/span><\/h2>\n<p><span data-contrast=\"auto\">A\u00a0<\/span><b><span data-contrast=\"auto\">Lei Complementar 224\/2025<\/span><\/b><span data-contrast=\"auto\">\u00a0integra um pacote de medidas voltadas \u00e0 revis\u00e3o e redu\u00e7\u00e3o de benef\u00edcios fiscais federais. O objetivo central da norma \u00e9 aumentar a arrecada\u00e7\u00e3o e promover maior equil\u00edbrio nas contas p\u00fablicas por meio da limita\u00e7\u00e3o linear de incentivos tribut\u00e1rios.\u00a0<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Ao incluir determinados regimes nesse mecanismo de redu\u00e7\u00e3o, a lei altera a din\u00e2mica de apura\u00e7\u00e3o para empresas que at\u00e9 ent\u00e3o contavam com regras mais est\u00e1veis e previs\u00edveis \u2014 caso do lucro presumido.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<h3 aria-level=\"3\"><span data-contrast=\"none\">O que mudou com a Lei Complementar 224\/25<\/span><span data-ccp-props=\"{&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335559738&quot;:160,&quot;335559739&quot;:80}\">\u00a0<\/span><\/h3>\n<p><span data-contrast=\"auto\">A nova lei incluiu o lucro presumido no rol de regimes considerados como incentivo fiscal para fins de limita\u00e7\u00e3o.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">At\u00e9 ent\u00e3o, o lucro presumido era entendido como uma\u00a0<\/span><b><span data-contrast=\"auto\">forma simplificada de apura\u00e7\u00e3o do IRPJ e da CSLL<\/span><\/b><span data-contrast=\"auto\">, n\u00e3o exatamente como um benef\u00edcio fiscal.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Com a nova interpreta\u00e7\u00e3o, parte da vantagem econ\u00f4mica do regime pode ser reduzida.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Resultado:<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Base tribut\u00e1vel maior<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">Poss\u00edvel aumento efetivo de IRPJ e CSLL<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">Redu\u00e7\u00e3o da previsibilidade tribut\u00e1ria<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\n<\/ul>\n<h3 aria-level=\"3\"><span data-contrast=\"none\">Por que empresas de m\u00e9dio porte s\u00e3o as mais afetadas?<\/span><span data-ccp-props=\"{&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335559738&quot;:160,&quot;335559739&quot;:80}\">\u00a0<\/span><\/h3>\n<p><a href=\"https:\/\/acrisure.com.br\/insights\/category\/pequenas-e-medias-empresas\/\" target=\"_blank\" rel=\"noopener\"><span data-contrast=\"none\">Empresas m\u00e9dias<\/span><\/a><span data-contrast=\"auto\">\u00a0geralmente faturam at\u00e9 o limite do regime (R$ 78 milh\u00f5es anuais) e optam pelo lucro presumido pela previsibilidade e menor complexidade.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Com a mudan\u00e7a:<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"2\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">O custo tribut\u00e1rio pode se aproximar do lucro real<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"2\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">A margem l\u00edquida pode ser pressionada<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"2\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">O planejamento financeiro fica mais inst\u00e1vel<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">Diferentemente das grandes empresas, que j\u00e1 operam no lucro real com estrutura tribut\u00e1ria robusta, as m\u00e9dias tendem a sentir o impacto de forma mais direta.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<h3><span data-contrast=\"none\">Inseguran\u00e7a jur\u00eddica amplia os riscos<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/h3>\n<p><span data-contrast=\"auto\">A reclassifica\u00e7\u00e3o do lucro presumido como regime sujeito \u00e0 limita\u00e7\u00e3o de benef\u00edcios fiscais abre espa\u00e7o para interpreta\u00e7\u00f5es divergentes. O modelo sempre foi tratado como m\u00e9todo legal de apura\u00e7\u00e3o tribut\u00e1ria, e n\u00e3o como incentivo.\u00a0<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Essa mudan\u00e7a de enquadramento pode gerar\u00a0<\/span><b><span data-contrast=\"auto\">disputas administrativas e judiciais<\/span><\/b><span data-contrast=\"auto\">, aumentando a incerteza para empresas que dependem de previsibilidade para planejar investimentos, expans\u00e3o e contrata\u00e7\u00e3o.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<h3 aria-level=\"3\"><span data-contrast=\"none\">Leia tamb\u00e9m<\/span><span data-ccp-props=\"{&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335559738&quot;:160,&quot;335559739&quot;:80}\">\u00a0<\/span><\/h3>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"5\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><a href=\"https:\/\/acrisure.com.br\/insights\/regime-facil-adiado-pmes\/\" target=\"_blank\" rel=\"noopener\"><span data-contrast=\"none\">Regime F\u00e1cil \u00e9 adiado e refor\u00e7a necessidade de preparo das\u00a0PMEs<\/span><\/a><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"5\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><a href=\"https:\/\/acrisure.com.br\/insights\/novas-penalidades-empresas-2026\/\" target=\"_blank\" rel=\"noopener\"><span data-contrast=\"none\">2026 trar\u00e1 novas penalidades para empresas do Simples<\/span><\/a><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"5\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><a href=\"https:\/\/acrisure.com.br\/insights\/pmes-novas-regras\/\" target=\"_blank\" rel=\"noopener\"><span data-contrast=\"none\">PMEs\u00a0entram na mira de novas regras da Uni\u00e3o Europeia<\/span><\/a><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\n<\/ul>\n<h3 aria-level=\"2\"><span data-contrast=\"none\">O que as empresas devem fazer agora<\/span><span data-ccp-props=\"{&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335559738&quot;:160,&quot;335559739&quot;:80}\">\u00a0<\/span><\/h3>\n<p><span data-contrast=\"auto\">Empresas enquadradas no lucro presumido devem:<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"4\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Revisar o planejamento tribut\u00e1rio<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"4\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">Simular cen\u00e1rios comparando lucro presumido x lucro real<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"4\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">Avaliar poss\u00edveis medidas judiciais<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"4\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"4\" data-aria-level=\"1\"><span data-contrast=\"auto\">Recalcular margens para 2026<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">A mudan\u00e7a reacende uma discuss\u00e3o antiga: a necessidade de estabilidade e clareza nas regras tribut\u00e1rias. Para empresas de m\u00e9dio porte, que operam com margens mais ajustadas e menor estrutura fiscal, altera\u00e7\u00f5es no regime de apura\u00e7\u00e3o podem representar impacto significativo no planejamento estrat\u00e9gico.\u00a0<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A digitaliza\u00e7\u00e3o e a automa\u00e7\u00e3o de tarefas n\u00e3o s\u00e3o tend\u00eancias futuras:\u00a0elas j\u00e1 transformam hoje a organiza\u00e7\u00e3o, performance e riscos no trabalho. O foco para l\u00edderes n\u00e3o \u00e9 a tecnologia isoladamente, mas\u00a0seus efeitos sobre pessoas, sa\u00fade e resultados do neg\u00f3cio.\u00a0<\/p>\n","protected":false},"author":1,"featured_media":20299,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":"","_links_to":"","_links_to_target":""},"categories":[40],"tags":[19],"class_list":["post-20297","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-pequenas-e-medias-empresas","tag-gestao-de-riscos"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Nova lei trata lucro presumido como benef\u00edcio fiscal<\/title>\n<meta name=\"description\" content=\"A norma faz parte de um pacote de revis\u00e3o de incentivos fiscais federais e passou a tratar o lucro presumido como benef\u00edcio.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/acrisure.com.br\/insights\/lei-lucro-presumido-beneficio-fiscal\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Nova lei trata lucro presumido como benef\u00edcio fiscal\" \/>\n<meta property=\"og:description\" content=\"A norma faz parte de um pacote de revis\u00e3o de incentivos fiscais federais e passou a tratar o lucro presumido como benef\u00edcio.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/acrisure.com.br\/insights\/lei-lucro-presumido-beneficio-fiscal\/\" \/>\n<meta property=\"og:site_name\" content=\"Insights \/ Acrisure\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/itsseg\/\" \/>\n<meta property=\"article:published_time\" 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