{"id":15391,"date":"2024-02-15T08:44:41","date_gmt":"2024-02-15T11:44:41","guid":{"rendered":"https:\/\/www.cora.com.br\/blog\/?post_type=web-story&#038;p=15391"},"modified":"2024-02-15T08:44:42","modified_gmt":"2024-02-15T11:44:42","slug":"entendendo-o-lucro-presumido-e-o-calculo-do-irpj","status":"publish","type":"web-story","link":"https:\/\/www.cora.com.br\/blog\/web-stories\/entendendo-o-lucro-presumido-e-o-calculo-do-irpj\/","title":{"rendered":"Entendendo o lucro presumido e o c\u00e1lculo do irpj"},"content":{"rendered":"<p><html amp=\"\" lang=\"en\"><head><meta charSet=\"utf-8\"\/><meta name=\"viewport\" content=\"width=device-width,minimum-scale=1,initial-scale=1\"\/><script async=\"\" src=\"https:\/\/cdn.ampproject.org\/v0.js\"><\/script><script async=\"\" src=\"https:\/\/cdn.ampproject.org\/v0\/amp-story-1.0.js\" custom-element=\"amp-story\"><\/script><link href=\"https:\/\/fonts.googleapis.com\/css2?display=swap&amp;family=Roboto%3Awght%40400%3B700\" 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name=\"web-stories-replace-head-start\"\/><title>Entendendo o lucro presumido e o c\u00e1lculo do irpj<\/title><link rel=\"canonical\" href=\"https:\/\/www.cora.com.br\/blog\/?post_type=web-story&amp;p=15391\"\/><meta name=\"web-stories-replace-head-end\"\/><\/head><body><amp-story standalone=\"\" publisher=\"Cora\" publisher-logo-src=\"https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2022\/03\/cropped-cora.png\" title=\"Entendendo o lucro presumido e o c\u00e1lculo do irpj\" poster-portrait-src=\"https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2024\/02\/cropped-checking-accounting-report-business-table-calculator_93675-128994.jpg\"><amp-story-page id=\"44dc7b68-8f1b-446f-a492-abce4879cc6d\" auto-advance-after=\"7s\"><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><\/p>\n<div class=\"page-fullbleed-area\" style=\"background-color:#ec6785\">\n<div class=\"page-safe-area\">\n<div style=\"position:absolute;pointer-events:none;left:0;top:-9.25926%;width:100%;height:118.51852%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-488ce1d2-ba01-4bd4-94cd-137355e118b5\">\n<div class=\"fill\" style=\"will-change:transform\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><\/amp-story-grid-layer><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><\/p>\n<div class=\"page-fullbleed-area\">\n<div class=\"page-safe-area\">\n<div style=\"position:absolute;pointer-events:none;left:13.1068%;top:8.41424%;width:74.02913%;height:26.86084%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0;border-radius:0.6557377049180327% 0.6557377049180327% 0.6557377049180327% 0.6557377049180327% \/ 1.2048192771084338% 1.2048192771084338% 1.2048192771084338% 1.2048192771084338%\" id=\"el-03187840-540b-4afd-91b7-418a6e9dd4cc\">\n<h2 class=\"fill text-wrapper\" style=\"white-space:pre-line;overflow-wrap:break-word;word-break:break-word;margin:-0.10399590163934402% 0;font-family:&quot;Roboto&quot;,sans-serif;font-size:0.566343em;line-height:1.19;text-align:left;padding:0;color:#000000\"><span><span style=\"font-weight: 700; color: #fff\">Guia r\u00e1pido: Lucro presumido e o c\u00e1lculo do irpj para empresas<\/span><\/span><\/h2>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:11.65049%;top:35.43689%;width:88.34951%;height:73.78641%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-6b94830d-85ad-4aed-a866-86c79831ada9\">\n<div style=\"position:absolute;width:100%;height:119.62896%;left:0%;top:-9.81448%\" data-leaf-element=\"true\"><amp-img layout=\"fill\" src=\"https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2024\/02\/two-businessman-discussing-business-plan-digital-tablet_23-2147899917.jpg\" alt=\"Uma imagem representando uma consultoria cont\u00e1bil, como um contador trabalhando ou uma reuni\u00e3o de consultoria.\" srcSet=\"https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2024\/02\/two-businessman-discussing-business-plan-digital-tablet_23-2147899917.jpg 740w,https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2024\/02\/two-businessman-discussing-business-plan-digital-tablet_23-2147899917-683x1024.jpg 683w,https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2024\/02\/two-businessman-discussing-business-plan-digital-tablet_23-2147899917-200x300.jpg 200w,https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2024\/02\/two-businessman-discussing-business-plan-digital-tablet_23-2147899917-150x225.jpg 150w\" sizes=\"(min-width: 1024px) 40vh, 88vw\" disable-inline-width=\"true\"><\/amp-img><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><\/amp-story-grid-layer><\/amp-story-page><amp-story-page id=\"1afda369-b044-49d4-84b2-c6f9d5afaa12\" auto-advance-after=\"7s\"><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><\/p>\n<div class=\"page-fullbleed-area\" style=\"background-color:#fff\">\n<div class=\"page-safe-area\">\n<div style=\"position:absolute;pointer-events:none;left:0;top:-9.25926%;width:100%;height:118.51852%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-6ae48075-0967-485e-b837-1b40aaa6adae\">\n<div class=\"fill\" style=\"will-change:transform\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><\/amp-story-grid-layer><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><\/p>\n<div class=\"page-fullbleed-area\">\n<div class=\"page-safe-area\">\n<div style=\"position:absolute;pointer-events:none;left:11.65049%;top:15.21036%;width:74.02913%;height:17.31392%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0;border-radius:0.6557377049180327% 0.6557377049180327% 0.6557377049180327% 0.6557377049180327% \/ 1.8691588785046727% 1.8691588785046727% 1.8691588785046727% 1.8691588785046727%\" id=\"el-fe79affe-db4b-4779-ba62-7e8f15bf622f\">\n<h2 class=\"fill text-wrapper\" style=\"white-space:pre-line;overflow-wrap:break-word;word-break:break-word;margin:-0.08913934426229438% 0;font-family:&quot;Roboto&quot;,sans-serif;font-size:0.485437em;line-height:1.19;text-align:center;padding:0;color:#000000\"><span><span style=\"font-weight: 700; color: #ec6785\">Desvendando o lucro presumido: Impacto e c\u00e1lculo do IRPJ<\/span><\/span><\/h2>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:12.62136%;top:34.30421%;width:74.02913%;height:15.53398%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0;border-radius:0.6557377049180327% 0.6557377049180327% 0.6557377049180327% 0.6557377049180327% \/ 2.083333333333333% 2.083333333333333% 2.083333333333333% 2.083333333333333%\" id=\"el-c1a36828-5f18-433b-99ce-fceef38981d6\">\n<p class=\"fill text-wrapper\" style=\"white-space:pre-line;overflow-wrap:break-word;word-break:break-word;margin:-0.09221311475409837% 0;font-family:&quot;Roboto&quot;,sans-serif;font-size:0.323625em;line-height:1.2;text-align:left;padding:0;color:#000000\"><span>Descubra como o regime de lucro presumido pode impactar seu neg\u00f3cio e a forma de calcular o IRPJ.<\/span><\/p>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:0;top:53.8835%;width:99.27184%;height:37.05502%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-07669a03-5ad8-4cb1-b971-1376e4f7885c\">\n<div style=\"position:absolute;width:100%;height:153.59823%;left:0%;top:-26.79912%\" data-leaf-element=\"true\"><amp-img layout=\"fill\" src=\"https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2024\/02\/urban-scene-skyline-morning-view-metropolis-concept_53876-147708.jpg\" alt=\"Imagem de um escrit\u00f3rio moderno ou de um pr\u00e9dio corporativo, representando o ambiente empresarial.\" srcSet=\"https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2024\/02\/urban-scene-skyline-morning-view-metropolis-concept_53876-147708.jpg 900w,https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2024\/02\/urban-scene-skyline-morning-view-metropolis-concept_53876-147708-768x660.jpg 768w,https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2024\/02\/urban-scene-skyline-morning-view-metropolis-concept_53876-147708-300x258.jpg 300w,https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2024\/02\/urban-scene-skyline-morning-view-metropolis-concept_53876-147708-150x129.jpg 150w\" sizes=\"(min-width: 1024px) 45vh, 99vw\" disable-inline-width=\"true\"><\/amp-img><\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:0;top:88.67314%;width:100%;height:22.16828%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-dee61ea9-f463-497d-9219-f59bdca698cf\">\n<div class=\"fill\" style=\"background-image:linear-gradient(0turn, rgba(254,254,254,0) 0%, #e1e1e1 100%);will-change:transform\"><\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:17.96117%;top:92.0712%;width:64.07767%;height:16.82848%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-5b49d312-97f7-459c-bf47-b42cc6885321\">\n<div style=\"position:absolute;width:100%;height:142.93138%;left:0%;top:-21.46569%\" data-leaf-element=\"true\"><amp-img layout=\"fill\" src=\"https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2024\/02\/20220216_cora-removebg-preview.png\" alt=\"Cora logo\" srcSet=\"https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2024\/02\/20220216_cora-removebg-preview.png 666w,https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2024\/02\/20220216_cora-removebg-preview-300x169.png 300w,https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2024\/02\/20220216_cora-removebg-preview-150x84.png 150w\" sizes=\"(min-width: 1024px) 29vh, 64vw\" disable-inline-width=\"true\"><\/amp-img><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><\/amp-story-grid-layer><\/amp-story-page><amp-story-page id=\"510ee6ee-c805-404b-9b2e-abe425c6a768\" auto-advance-after=\"7s\"><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><\/p>\n<div class=\"page-fullbleed-area\" style=\"background-color:#fff\">\n<div class=\"page-safe-area\">\n<div style=\"position:absolute;pointer-events:none;left:0;top:-9.25926%;width:100%;height:118.51852%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-f71f594e-d31f-4255-a296-6cd10915d001\">\n<div class=\"fill\" style=\"will-change:transform\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><\/amp-story-grid-layer><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><\/p>\n<div class=\"page-fullbleed-area\">\n<div class=\"page-safe-area\">\n<div style=\"position:absolute;pointer-events:none;left:12.62136%;top:15.37217%;width:75.97087%;height:11.48867%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0;border-radius:0.6389776357827476% 0.6389776357827476% 0.6389776357827476% 0.6389776357827476% \/ 2.8169014084507045% 2.8169014084507045% 2.8169014084507045% 2.8169014084507045%\" id=\"el-62eed22d-b611-4d5f-954e-ba7e2973a869\">\n<h2 class=\"fill text-wrapper\" style=\"white-space:pre-line;overflow-wrap:break-word;word-break:break-word;margin:-0.08686102236421657% 0;font-family:&quot;Roboto&quot;,sans-serif;font-size:0.485437em;line-height:1.19;text-align:center;padding:0;color:#000000\"><span><span style=\"font-weight: 700; color: #ec6785\">O que \u00e9 lucro presumido?<\/span><\/span><\/h2>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:12.62136%;top:30.09709%;width:74.02913%;height:15.53398%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0;border-radius:0.6557377049180327% 0.6557377049180327% 0.6557377049180327% 0.6557377049180327% \/ 2.083333333333333% 2.083333333333333% 2.083333333333333% 2.083333333333333%\" id=\"el-2aee8e35-348e-49f4-9a92-bb1c48017573\">\n<p class=\"fill text-wrapper\" style=\"white-space:pre-line;overflow-wrap:break-word;word-break:break-word;margin:-0.09221311475409837% 0;font-family:&quot;Roboto&quot;,sans-serif;font-size:0.323625em;line-height:1.2;text-align:left;padding:0;color:#000000\"><span>Lucro Presumido: Um regime tribut\u00e1rio simplificado, ideal para empresas com faturamento at\u00e9 R$78 milh\u00f5es.<\/span><\/p>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:0;top:52.75081%;width:101.69903%;height:37.05502%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-99630a5d-500c-465c-9c17-d0a3d66b506f\">\n<div style=\"position:absolute;width:100%;height:182.96942%;left:0%;top:-41.48471%\" 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style=\"position:absolute;pointer-events:none;left:0;top:88.67314%;width:100%;height:22.16828%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-5d143bbd-b6cd-41ea-875a-891a4131cf41\">\n<div class=\"fill\" style=\"background-image:linear-gradient(0turn, rgba(254,254,254,0) 0%, #e1e1e1 100%);will-change:transform\"><\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:17.96117%;top:92.0712%;width:64.07767%;height:16.82848%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-a9d78e74-c2a2-433e-8a5a-4cd841684e40\">\n<div style=\"position:absolute;width:100%;height:142.93138%;left:0%;top:-21.46569%\" data-leaf-element=\"true\"><amp-img layout=\"fill\" src=\"https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2024\/02\/20220216_cora-removebg-preview.png\" alt=\"Cora logo\" srcSet=\"https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2024\/02\/20220216_cora-removebg-preview.png 666w,https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2024\/02\/20220216_cora-removebg-preview-300x169.png 300w,https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2024\/02\/20220216_cora-removebg-preview-150x84.png 150w\" sizes=\"(min-width: 1024px) 29vh, 64vw\" disable-inline-width=\"true\"><\/amp-img><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><\/amp-story-grid-layer><\/amp-story-page><amp-story-page id=\"638837c6-1305-414a-b81c-8a58d001ea6e\" auto-advance-after=\"7s\"><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><\/p>\n<div class=\"page-fullbleed-area\" style=\"background-color:#fff\">\n<div class=\"page-safe-area\">\n<div style=\"position:absolute;pointer-events:none;left:0;top:-9.25926%;width:100%;height:118.51852%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-f99d31ad-2955-45a4-81c7-a438d4ab089c\">\n<div class=\"fill\" style=\"will-change:transform\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><\/amp-story-grid-layer><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><\/p>\n<div class=\"page-fullbleed-area\">\n<div class=\"page-safe-area\">\n<div style=\"position:absolute;pointer-events:none;left:8.73786%;top:18.28479%;width:75.97087%;height:11.48867%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0;border-radius:0.6389776357827476% 0.6389776357827476% 0.6389776357827476% 0.6389776357827476% \/ 2.8169014084507045% 2.8169014084507045% 2.8169014084507045% 2.8169014084507045%\" id=\"el-c5c62200-c3e6-44f5-b148-8263f5f99d80\">\n<h2 class=\"fill text-wrapper\" style=\"white-space:pre-line;overflow-wrap:break-word;word-break:break-word;margin:-0.08686102236421657% 0;font-family:&quot;Roboto&quot;,sans-serif;font-size:0.485437em;line-height:1.19;text-align:center;padding:0;color:#000000\"><span><span style=\"font-weight: 700; color: #ec6785\">Caracter\u00edsticas do lucro presumido<\/span><\/span><\/h2>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:12.86408%;top:30.90615%;width:74.02913%;height:15.53398%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0;border-radius:0.6557377049180327% 0.6557377049180327% 0.6557377049180327% 0.6557377049180327% \/ 2.083333333333333% 2.083333333333333% 2.083333333333333% 2.083333333333333%\" id=\"el-730c809f-4502-48e4-bf01-e02bbf547767\">\n<p class=\"fill text-wrapper\" style=\"white-space:pre-line;overflow-wrap:break-word;word-break:break-word;margin:-0.09221311475409837% 0;font-family:&quot;Roboto&quot;,sans-serif;font-size:0.323625em;line-height:1.2;text-align:left;padding:0;color:#000000\"><span>Saiba quais empresas se enquadram e as al\u00edquotas aplic\u00e1veis no Lucro Presumido, variando de 1,6% a 32%.<\/span><\/p>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:0;top:53.8835%;width:100%;height:37.05502%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-c1a29134-7cc4-421f-94f9-a24c6982a228\">\n<div style=\"position:absolute;width:100%;height:166.40831%;left:0%;top:-33.20415%\" data-leaf-element=\"true\"><amp-img layout=\"fill\" src=\"https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2024\/02\/business-statistics_53876-167065.jpg\" alt=\"Um gr\u00e1fico ou tabela mostrando diferentes al\u00edquotas e setores empresariais.\" srcSet=\"https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2024\/02\/business-statistics_53876-167065.jpg 826w,https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2024\/02\/business-statistics_53876-167065-768x710.jpg 768w,https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2024\/02\/business-statistics_53876-167065-300x277.jpg 300w,https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2024\/02\/business-statistics_53876-167065-150x139.jpg 150w\" sizes=\"(min-width: 1024px) 45vh, 100vw\" disable-inline-width=\"true\"><\/amp-img><\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:0;top:88.67314%;width:100%;height:22.16828%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-e2a05add-f34e-4570-be8c-afb46ec725e2\">\n<div class=\"fill\" style=\"background-image:linear-gradient(0turn, rgba(254,254,254,0) 0%, #e1e1e1 100%);will-change:transform\"><\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:17.96117%;top:92.0712%;width:64.07767%;height:16.82848%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-905ebf96-6082-4855-bf7c-3181c180d757\">\n<div style=\"position:absolute;width:100%;height:142.93138%;left:0%;top:-21.46569%\" data-leaf-element=\"true\"><amp-img layout=\"fill\" src=\"https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2024\/02\/20220216_cora-removebg-preview.png\" alt=\"Cora logo\" srcSet=\"https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2024\/02\/20220216_cora-removebg-preview.png 666w,https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2024\/02\/20220216_cora-removebg-preview-300x169.png 300w,https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2024\/02\/20220216_cora-removebg-preview-150x84.png 150w\" sizes=\"(min-width: 1024px) 29vh, 64vw\" disable-inline-width=\"true\"><\/amp-img><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><\/amp-story-grid-layer><\/amp-story-page><amp-story-page id=\"4dab9446-4724-4a41-a415-0f9b42aa94e8\" auto-advance-after=\"7s\"><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><\/p>\n<div class=\"page-fullbleed-area\" style=\"background-color:#fff\">\n<div class=\"page-safe-area\">\n<div style=\"position:absolute;pointer-events:none;left:0;top:-9.25926%;width:100%;height:118.51852%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-bb25f336-2f7d-4238-bfae-1bbaa6a9a03d\">\n<div class=\"fill\" style=\"will-change:transform\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><\/amp-story-grid-layer><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><\/p>\n<div class=\"page-fullbleed-area\">\n<div class=\"page-safe-area\">\n<div style=\"position:absolute;pointer-events:none;left:11.65049%;top:10.5178%;width:75.97087%;height:11.48867%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0;border-radius:0.6389776357827476% 0.6389776357827476% 0.6389776357827476% 0.6389776357827476% \/ 2.8169014084507045% 2.8169014084507045% 2.8169014084507045% 2.8169014084507045%\" id=\"el-74c32868-49e3-4355-9f17-4ae679005804\">\n<h2 class=\"fill text-wrapper\" style=\"white-space:pre-line;overflow-wrap:break-word;word-break:break-word;margin:-0.08686102236421657% 0;font-family:&quot;Roboto&quot;,sans-serif;font-size:0.485437em;line-height:1.19;text-align:center;padding:0;color:#000000\"><span><span style=\"font-weight: 700; color: #ec6785\">Al\u00edquotas de presun\u00e7\u00e3o para IRPJ<\/span><\/span><\/h2>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:13.59223%;top:24.91909%;width:74.02913%;height:15.53398%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0;border-radius:0.6557377049180327% 0.6557377049180327% 0.6557377049180327% 0.6557377049180327% \/ 2.083333333333333% 2.083333333333333% 2.083333333333333% 2.083333333333333%\" id=\"el-bd99d6fc-7d4d-4c23-a8e1-4396e4dcf818\">\n<p class=\"fill text-wrapper\" style=\"white-space:pre-line;overflow-wrap:break-word;word-break:break-word;margin:-0.09221311475409837% 0;font-family:&quot;Roboto&quot;,sans-serif;font-size:0.323625em;line-height:1.2;text-align:left;padding:0;color:#000000\"><span>Entenda as al\u00edquotas de presun\u00e7\u00e3o para IRPJ: de 1,6% a 32%, dependendo da atividade empresarial.<\/span><\/p>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:0;top:53.8835%;width:100%;height:37.05502%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-3eb63c42-d0bc-46c2-b3e9-bdf37962881f\">\n<div style=\"position:absolute;width:100%;height:119.94176%;left:0%;top:-9.97088%\" data-leaf-element=\"true\"><amp-img layout=\"fill\" src=\"https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2024\/02\/office-material-table_23-2148148330.jpg\" alt=\"Imagem de documentos financeiros com diferentes al\u00edquotas destacadas.\" srcSet=\"https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2024\/02\/office-material-table_23-2148148330.jpg 1380w,https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2024\/02\/office-material-table_23-2148148330-1024x683.jpg 1024w,https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2024\/02\/office-material-table_23-2148148330-768x512.jpg 768w,https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2024\/02\/office-material-table_23-2148148330-300x200.jpg 300w,https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2024\/02\/office-material-table_23-2148148330-150x100.jpg 150w\" sizes=\"(min-width: 1024px) 45vh, 100vw\" disable-inline-width=\"true\"><\/amp-img><\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:0;top:88.67314%;width:100%;height:22.16828%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-4349b657-f2d9-4ce0-a8e9-99b786202da1\">\n<div class=\"fill\" style=\"background-image:linear-gradient(0turn, rgba(254,254,254,0) 0%, #e1e1e1 100%);will-change:transform\"><\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:17.96117%;top:92.0712%;width:64.07767%;height:16.82848%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-15b48da3-9557-45df-96da-9da1374a6604\">\n<div style=\"position:absolute;width:100%;height:142.93138%;left:0%;top:-21.46569%\" data-leaf-element=\"true\"><amp-img layout=\"fill\" src=\"https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2024\/02\/20220216_cora-removebg-preview.png\" alt=\"Cora logo\" srcSet=\"https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2024\/02\/20220216_cora-removebg-preview.png 666w,https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2024\/02\/20220216_cora-removebg-preview-300x169.png 300w,https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2024\/02\/20220216_cora-removebg-preview-150x84.png 150w\" sizes=\"(min-width: 1024px) 29vh, 64vw\" disable-inline-width=\"true\"><\/amp-img><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><\/amp-story-grid-layer><\/amp-story-page><amp-story-page id=\"efed8482-c201-4aa9-aef4-ecf0828ab9f5\" auto-advance-after=\"7s\"><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><\/p>\n<div class=\"page-fullbleed-area\" style=\"background-color:#fff\">\n<div class=\"page-safe-area\">\n<div style=\"position:absolute;pointer-events:none;left:0;top:-9.25926%;width:100%;height:118.51852%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-44bbc9df-6839-4308-b358-cec40ade792e\">\n<div class=\"fill\" style=\"will-change:transform\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><\/amp-story-grid-layer><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><\/p>\n<div class=\"page-fullbleed-area\">\n<div class=\"page-safe-area\">\n<div style=\"position:absolute;pointer-events:none;left:11.65049%;top:10.67961%;width:75.97087%;height:11.48867%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0;border-radius:0.6389776357827476% 0.6389776357827476% 0.6389776357827476% 0.6389776357827476% \/ 2.8169014084507045% 2.8169014084507045% 2.8169014084507045% 2.8169014084507045%\" id=\"el-c7dd62c1-01e7-499a-9dc0-d463ecf54fe4\">\n<h2 class=\"fill text-wrapper\" style=\"white-space:pre-line;overflow-wrap:break-word;word-break:break-word;margin:-0.08686102236421657% 0;font-family:&quot;Roboto&quot;,sans-serif;font-size:0.485437em;line-height:1.19;text-align:center;padding:0;color:#000000\"><span><span style=\"font-weight: 700; color: #ec6785\">C\u00e1lculo do lucro presumido<\/span><\/span><\/h2>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:13.59223%;top:25.08091%;width:74.02913%;height:15.53398%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0;border-radius:0.6557377049180327% 0.6557377049180327% 0.6557377049180327% 0.6557377049180327% \/ 2.083333333333333% 2.083333333333333% 2.083333333333333% 2.083333333333333%\" id=\"el-261d6499-9f27-43f9-a1d2-326045bc26e7\">\n<p class=\"fill text-wrapper\" style=\"white-space:pre-line;overflow-wrap:break-word;word-break:break-word;margin:-0.09221311475409837% 0;font-family:&quot;Roboto&quot;,sans-serif;font-size:0.323625em;line-height:1.2;text-align:left;padding:0;color:#000000\"><span>Calcule o Lucro Presumido: Multiplique o faturamento pela al\u00edquota correspondente \u00e0 sua atividade.<\/span><\/p>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:0;top:53.8835%;width:100%;height:37.05502%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-ba85dbe5-dcde-4bf8-9acc-2d55b68d81a3\">\n<div style=\"position:absolute;width:100%;height:119.94176%;left:0%;top:-9.97088%\" data-leaf-element=\"true\"><amp-img layout=\"fill\" src=\"https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2024\/02\/checking-accounting-report-business-table-calculator_93675-128994.jpg\" alt=\"Uma calculadora e documentos financeiros, simbolizando o processo de c\u00e1lculo.\" srcSet=\"https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2024\/02\/checking-accounting-report-business-table-calculator_93675-128994.jpg 1380w,https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2024\/02\/checking-accounting-report-business-table-calculator_93675-128994-1024x683.jpg 1024w,https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2024\/02\/checking-accounting-report-business-table-calculator_93675-128994-768x512.jpg 768w,https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2024\/02\/checking-accounting-report-business-table-calculator_93675-128994-300x200.jpg 300w,https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2024\/02\/checking-accounting-report-business-table-calculator_93675-128994-150x100.jpg 150w\" sizes=\"(min-width: 1024px) 45vh, 100vw\" disable-inline-width=\"true\"><\/amp-img><\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:0;top:88.67314%;width:100%;height:22.16828%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-197cba41-ce76-42ea-8de8-f963db7ab128\">\n<div class=\"fill\" style=\"background-image:linear-gradient(0turn, rgba(254,254,254,0) 0%, #e1e1e1 100%);will-change:transform\"><\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:17.96117%;top:92.0712%;width:64.07767%;height:16.82848%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-b9df69d5-5a31-4de6-87e1-0721fe6958bc\">\n<div style=\"position:absolute;width:100%;height:142.93138%;left:0%;top:-21.46569%\" data-leaf-element=\"true\"><amp-img layout=\"fill\" src=\"https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2024\/02\/20220216_cora-removebg-preview.png\" alt=\"Cora logo\" srcSet=\"https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2024\/02\/20220216_cora-removebg-preview.png 666w,https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2024\/02\/20220216_cora-removebg-preview-300x169.png 300w,https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2024\/02\/20220216_cora-removebg-preview-150x84.png 150w\" sizes=\"(min-width: 1024px) 29vh, 64vw\" disable-inline-width=\"true\"><\/amp-img><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><\/amp-story-grid-layer><\/amp-story-page><amp-story-page id=\"f080f1e8-1f9a-44b1-9f14-9c5630fecaac\" auto-advance-after=\"7s\"><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><\/p>\n<div class=\"page-fullbleed-area\" style=\"background-color:#fff\">\n<div class=\"page-safe-area\">\n<div style=\"position:absolute;pointer-events:none;left:0;top:-9.25926%;width:100%;height:118.51852%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-b8f47138-f80c-46fe-bde0-4f479eec6a00\">\n<div class=\"fill\" style=\"will-change:transform\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><\/amp-story-grid-layer><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><\/p>\n<div class=\"page-fullbleed-area\">\n<div class=\"page-safe-area\">\n<div style=\"position:absolute;pointer-events:none;left:11.65049%;top:10.5178%;width:75.97087%;height:11.48867%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0;border-radius:0.6389776357827476% 0.6389776357827476% 0.6389776357827476% 0.6389776357827476% \/ 2.8169014084507045% 2.8169014084507045% 2.8169014084507045% 2.8169014084507045%\" id=\"el-74a7e937-690d-4f29-88cf-697e2fba68da\">\n<h2 class=\"fill text-wrapper\" style=\"white-space:pre-line;overflow-wrap:break-word;word-break:break-word;margin:-0.08686102236421657% 0;font-family:&quot;Roboto&quot;,sans-serif;font-size:0.485437em;line-height:1.19;text-align:center;padding:0;color:#000000\"><span><span style=\"font-weight: 700; color: #ec6785\">Exemplo pr\u00e1tico de c\u00e1lculo do IRPJ<\/span><\/span><\/h2>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:13.59223%;top:25.08091%;width:74.02913%;height:15.53398%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0;border-radius:0.6557377049180327% 0.6557377049180327% 0.6557377049180327% 0.6557377049180327% \/ 2.083333333333333% 2.083333333333333% 2.083333333333333% 2.083333333333333%\" id=\"el-5de278c1-4623-4dae-a8b6-96ea4fe92e65\">\n<p class=\"fill text-wrapper\" style=\"white-space:pre-line;overflow-wrap:break-word;word-break:break-word;margin:-0.09221311475409837% 0;font-family:&quot;Roboto&quot;,sans-serif;font-size:0.323625em;line-height:1.2;text-align:left;padding:0;color:#000000\"><span>Veja um exemplo pr\u00e1tico de c\u00e1lculo do IRPJ para uma empresa de servi\u00e7os com faturamento de R$200.000.<\/span><\/p>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:0;top:53.8835%;width:100%;height:37.05502%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-3188aafc-b82d-41d7-8c36-fa06e5523235\">\n<div style=\"position:absolute;width:100%;height:119.94176%;left:0%;top:-9.97088%\" data-leaf-element=\"true\"><amp-img layout=\"fill\" src=\"https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2024\/02\/business-woman-hand-with-financial-charts-mobile-phone-laptop-table_1232-4898.jpg\" alt=\"Uma simula\u00e7\u00e3o em tela de computador ou folha de c\u00e1lculo mostrando o exemplo pr\u00e1tico.\" srcSet=\"https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2024\/02\/business-woman-hand-with-financial-charts-mobile-phone-laptop-table_1232-4898.jpg 1380w,https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2024\/02\/business-woman-hand-with-financial-charts-mobile-phone-laptop-table_1232-4898-1024x683.jpg 1024w,https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2024\/02\/business-woman-hand-with-financial-charts-mobile-phone-laptop-table_1232-4898-768x512.jpg 768w,https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2024\/02\/business-woman-hand-with-financial-charts-mobile-phone-laptop-table_1232-4898-300x200.jpg 300w,https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2024\/02\/business-woman-hand-with-financial-charts-mobile-phone-laptop-table_1232-4898-150x100.jpg 150w\" sizes=\"(min-width: 1024px) 45vh, 100vw\" disable-inline-width=\"true\"><\/amp-img><\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:0;top:88.67314%;width:100%;height:22.16828%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-bbe0766c-06ab-4676-b87b-8ad57f37e3b7\">\n<div class=\"fill\" style=\"background-image:linear-gradient(0turn, rgba(254,254,254,0) 0%, #e1e1e1 100%);will-change:transform\"><\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:17.96117%;top:92.0712%;width:64.07767%;height:16.82848%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-0eb7c823-b072-479b-95b9-03e591e98b8d\">\n<div style=\"position:absolute;width:100%;height:142.93138%;left:0%;top:-21.46569%\" data-leaf-element=\"true\"><amp-img layout=\"fill\" src=\"https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2024\/02\/20220216_cora-removebg-preview.png\" alt=\"Cora logo\" srcSet=\"https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2024\/02\/20220216_cora-removebg-preview.png 666w,https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2024\/02\/20220216_cora-removebg-preview-300x169.png 300w,https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2024\/02\/20220216_cora-removebg-preview-150x84.png 150w\" sizes=\"(min-width: 1024px) 29vh, 64vw\" disable-inline-width=\"true\"><\/amp-img><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><\/amp-story-grid-layer><\/amp-story-page><amp-story-page id=\"f7a75bcf-ac1c-4a35-8a16-85edacc0e864\" auto-advance-after=\"7s\"><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><\/p>\n<div class=\"page-fullbleed-area\" style=\"background-color:#fff\">\n<div class=\"page-safe-area\">\n<div style=\"position:absolute;pointer-events:none;left:0;top:-9.25926%;width:100%;height:118.51852%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-37ce4629-5128-4e9e-ba48-0050456ce17a\">\n<div class=\"fill\" style=\"will-change:transform\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><\/amp-story-grid-layer><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><\/p>\n<div class=\"page-fullbleed-area\">\n<div class=\"page-safe-area\">\n<div style=\"position:absolute;pointer-events:none;left:11.65049%;top:10.5178%;width:75.97087%;height:11.48867%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0;border-radius:0.6389776357827476% 0.6389776357827476% 0.6389776357827476% 0.6389776357827476% \/ 2.8169014084507045% 2.8169014084507045% 2.8169014084507045% 2.8169014084507045%\" id=\"el-e061a04f-8729-4902-8fb2-622f8e94a035\">\n<h2 class=\"fill text-wrapper\" style=\"white-space:pre-line;overflow-wrap:break-word;word-break:break-word;margin:-0.08686102236421657% 0;font-family:&quot;Roboto&quot;,sans-serif;font-size:0.485437em;line-height:1.19;text-align:center;padding:0;color:#000000\"><span><span style=\"font-weight: 700; color: #ec6785\">Import\u00e2ncia do suporte cont\u00e1bil<\/span><\/span><\/h2>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:12.86408%;top:25.08091%;width:74.02913%;height:15.53398%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0;border-radius:0.6557377049180327% 0.6557377049180327% 0.6557377049180327% 0.6557377049180327% \/ 2.083333333333333% 2.083333333333333% 2.083333333333333% 2.083333333333333%\" id=\"el-58381620-fa05-47d9-886f-fcc8c9f4ce66\">\n<p class=\"fill text-wrapper\" style=\"white-space:pre-line;overflow-wrap:break-word;word-break:break-word;margin:-0.09221311475409837% 0;font-family:&quot;Roboto&quot;,sans-serif;font-size:0.323625em;line-height:1.2;text-align:left;padding:0;color:#000000\"><span>O suporte de um escrit\u00f3rio de contabilidade \u00e9 fundamental para navegar pelas complexidades tribut\u00e1rias.<\/span><\/p>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:0;top:53.8835%;width:100%;height:37.05502%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-4fc94794-89b3-44ca-a84c-bf358ff4bf11\">\n<div style=\"position:absolute;width:100%;height:269.62584%;left:0%;top:-84.81292%\" data-leaf-element=\"true\"><amp-img layout=\"fill\" src=\"https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2024\/02\/two-businessman-discussing-business-plan-digital-tablet_23-2147899917.jpg\" alt=\"Uma imagem representando uma consultoria cont\u00e1bil, como um contador trabalhando ou uma reuni\u00e3o de consultoria.\" srcSet=\"https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2024\/02\/two-businessman-discussing-business-plan-digital-tablet_23-2147899917.jpg 740w,https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2024\/02\/two-businessman-discussing-business-plan-digital-tablet_23-2147899917-683x1024.jpg 683w,https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2024\/02\/two-businessman-discussing-business-plan-digital-tablet_23-2147899917-200x300.jpg 200w,https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2024\/02\/two-businessman-discussing-business-plan-digital-tablet_23-2147899917-150x225.jpg 150w\" sizes=\"(min-width: 1024px) 45vh, 100vw\" disable-inline-width=\"true\"><\/amp-img><\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:0;top:88.67314%;width:100%;height:22.16828%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-9424f3ae-6b7f-4b50-a9c5-da660b94d25a\">\n<div class=\"fill\" style=\"background-image:linear-gradient(0turn, rgba(254,254,254,0) 0%, #e1e1e1 100%);will-change:transform\"><\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:17.96117%;top:92.0712%;width:64.07767%;height:16.82848%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-a8f04965-2964-43fc-ab96-8bd2b7374c07\">\n<div style=\"position:absolute;width:100%;height:142.93138%;left:0%;top:-21.46569%\" data-leaf-element=\"true\"><amp-img layout=\"fill\" src=\"https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2024\/02\/20220216_cora-removebg-preview.png\" alt=\"Cora logo\" srcSet=\"https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2024\/02\/20220216_cora-removebg-preview.png 666w,https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2024\/02\/20220216_cora-removebg-preview-300x169.png 300w,https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2024\/02\/20220216_cora-removebg-preview-150x84.png 150w\" sizes=\"(min-width: 1024px) 29vh, 64vw\" disable-inline-width=\"true\"><\/amp-img><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><\/amp-story-grid-layer><\/amp-story-page><amp-story-page id=\"41ff6ccc-49b3-4567-91f9-41491bcf6b09\" auto-advance-after=\"7s\"><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><\/p>\n<div class=\"page-fullbleed-area\" style=\"background-color:#fff\">\n<div class=\"page-safe-area\">\n<div style=\"position:absolute;pointer-events:none;left:0;top:-9.25926%;width:100%;height:118.51852%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-84c6dd15-04dc-4f08-b449-1f2712c9c0eb\">\n<div class=\"fill\" style=\"will-change:transform\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><\/amp-story-grid-layer><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><\/p>\n<div class=\"page-fullbleed-area\">\n<div class=\"page-safe-area\">\n<div style=\"position:absolute;pointer-events:none;left:0;top:-9.54693%;width:102.91262%;height:57.11974%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-d2943225-df6a-4882-815b-9db902364c2a\">\n<div style=\"position:absolute;width:124.88207%;height:100%;left:-12.44104%;top:0%\" data-leaf-element=\"true\"><amp-img layout=\"fill\" src=\"https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2024\/02\/young-coworkers-sitting-desk-with-gadgets-calendar_273609-41444.jpg\" alt=\"Dois funcionrios do banco\" srcSet=\"https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2024\/02\/young-coworkers-sitting-desk-with-gadgets-calendar_273609-41444.jpg 1380w,https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2024\/02\/young-coworkers-sitting-desk-with-gadgets-calendar_273609-41444-1024x683.jpg 1024w,https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2024\/02\/young-coworkers-sitting-desk-with-gadgets-calendar_273609-41444-768x512.jpg 768w,https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2024\/02\/young-coworkers-sitting-desk-with-gadgets-calendar_273609-41444-300x200.jpg 300w,https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2024\/02\/young-coworkers-sitting-desk-with-gadgets-calendar_273609-41444-150x100.jpg 150w\" sizes=\"(min-width: 1024px) 46vh, 103vw\" disable-inline-width=\"true\"><\/amp-img><\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:11.65049%;top:41.10032%;width:79.36893%;height:41.26214%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0;border-radius:7.64525993883792% 7.64525993883792% 7.64525993883792% 7.64525993883792% \/ 9.803921568627452% 9.803921568627452% 9.803921568627452% 9.803921568627452%\" class=\"mask\" id=\"el-4d3a758e-b95c-4047-9691-9fca439bc598\">\n<div class=\"fill\" style=\"background-color:#fff;will-change:transform\"><\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:24.75728%;top:41.10032%;width:50.24272%;height:10.03236%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-43615b6f-6616-47fb-9e5e-cc693cbafab4\">\n<div style=\"position:absolute;width:100%;height:187.99046%;left:0%;top:-43.99523%\" data-leaf-element=\"true\"><amp-img layout=\"fill\" src=\"https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2024\/02\/20220216_cora-removebg-preview.png\" alt=\"Cora logo\" srcSet=\"https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2024\/02\/20220216_cora-removebg-preview.png 666w,https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2024\/02\/20220216_cora-removebg-preview-300x169.png 300w,https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2024\/02\/20220216_cora-removebg-preview-150x84.png 150w\" sizes=\"(min-width: 1024px) 23vh, 50vw\" disable-inline-width=\"true\"><\/amp-img><\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:13.1068%;top:51.13269%;width:76.69903%;height:5.66343%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0;border-radius:0.6329113924050633% 0.6329113924050633% 0.6329113924050633% 0.6329113924050633% \/ 5.714285714285714% 5.714285714285714% 5.714285714285714% 5.714285714285714%\" id=\"el-3cffbdd5-ae64-4417-85af-2077ab14622b\">\n<h2 class=\"fill text-wrapper\" style=\"white-space:pre-line;overflow-wrap:break-word;word-break:break-word;margin:-0.08603639240506261% 0;font-family:&quot;Roboto&quot;,sans-serif;font-size:0.485437em;line-height:1.19;text-align:center;padding:0;color:#000000\"><span><span style=\"font-weight: 700; color: #ec6785\">Gostou do conte\u00fado?<\/span><\/span><\/h2>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:13.83495%;top:58.41424%;width:75%;height:19.25566%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0;border-radius:0.6472491909385114% 0.6472491909385114% 0.6472491909385114% 0.6472491909385114% \/ 1.680672268907563% 1.680672268907563% 1.680672268907563% 1.680672268907563%\" id=\"el-2ec6e7f9-b60d-4526-b49a-618e79b869c8\">\n<h3 class=\"fill text-wrapper\" style=\"white-space:pre-line;overflow-wrap:break-word;word-break:break-word;margin:-0.11377427184466019% 0;font-family:&quot;Roboto&quot;,sans-serif;font-size:0.404531em;line-height:1.2;text-align:left;padding:0;color:#000000\"><span>Acesse o nosso blog e leia o conte\u00fado completo com todas as informa\u00e7\u00f5es que precisa.<\/span><\/h3>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><\/amp-story-grid-layer><amp-story-page-outlink layout=\"nodisplay\" theme=\"light\"><a href=\"https:\/\/www.cora.com.br\/blog\/como-calcular-irpj-lucro-presumido\/?utm_source=webstories\" rel=\"\">Veja mais!<\/a><\/amp-story-page-outlink><\/amp-story-page><\/amp-story><\/body><\/html><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Explore o regime de Lucro Presumido e aprenda a calcular o IRPJ de forma simples e objetiva. 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