{"id":32950,"date":"2026-03-31T19:53:01","date_gmt":"2026-03-31T22:53:01","guid":{"rendered":"https:\/\/blog.cora.com.br\/blog\/?post_type=web-story&#038;p=32950"},"modified":"2026-03-31T19:59:08","modified_gmt":"2026-03-31T22:59:08","slug":"irpj","status":"publish","type":"web-story","link":"https:\/\/www.cora.com.br\/blog\/web-stories\/irpj\/","title":{"rendered":"IRPJ: guia r\u00e1pido do Imposto de Renda da Pessoa Jur\u00eddica"},"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=Nunito%3Awght%40400%3B700&amp;family=Roboto%3Awght%40700\" rel=\"stylesheet\"\/>\n<style 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height: 100%;\n              }<\/p>\n<p>              .audio-sticker {\n                font-family: -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, Oxygen-Sans, Ubuntu, Cantarell, 'Helvetica Neue', sans-serif;\n              }\n              <\/style>\n<p><meta name=\"web-stories-replace-head-start\"\/><title>IRPJ: guia r\u00e1pido do Imposto de Renda da Pessoa Jur\u00eddica<\/title><link rel=\"canonical\" href=\"https:\/\/www.cora.com.br\/blog\/web-stories\/irpj\/\"\/><meta name=\"web-stories-replace-head-end\"\/><\/head><body><amp-story standalone=\"\" publisher=\"Portal DNA Empreendedor - Cora\" publisher-logo-src=\"https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2022\/03\/cropped-cora.png\" title=\"IRPJ: guia r\u00e1pido do Imposto de Renda da Pessoa Jur\u00eddica\" poster-portrait-src=\"https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2026\/03\/cropped-01-1-3.jpg\"><amp-story-page id=\"fb0e48ac-deaf-4f64-a24f-a768e374cd84\" 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-71214499-b1b3-491c-bcf7-66b8e6e6ff95\">\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:4.36893%;width:76.69903%;height:91.10032%;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-dbe1cdeb-eda9-4178-aaa5-ec07890df6b9\">\n<div style=\"position:absolute;width:100.21756%;height:100%;left:-0.10878%;top:0%\" data-leaf-element=\"true\"><amp-img layout=\"fill\" src=\"https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2026\/03\/01-8.jpg\" alt=\"01\" srcSet=\"https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2026\/03\/01-8.jpg 1080w,https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2026\/03\/01-8-864x1536.jpg 864w,https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2026\/03\/01-8-768x1365.jpg 768w,https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2026\/03\/01-8-576x1024.jpg 576w,https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2026\/03\/01-8-169x300.jpg 169w,https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2026\/03\/01-8-150x267.jpg 150w\" sizes=\"(min-width: 1024px) 35vh, 77vw\" disable-inline-width=\"true\"><\/amp-img><\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:26.45631%;top:41.26214%;width:53.39806%;height:20.71197%;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:0.9090909090909091% 0.9090909090909091% 0.9090909090909091% 0.9090909090909091% \/ 1.5625% 1.5625% 1.5625% 1.5625%\" id=\"el-38075c70-83b9-4758-8f9b-c01ad5ff9585\">\n<h3 class=\"fill text-wrapper\" style=\"white-space:pre-line;overflow-wrap:break-word;word-break:break-word;margin:1.0281818181818199% 0;font-family:&quot;Nunito&quot;,sans-serif;font-size:0.420712em;line-height:1.19;text-align:left;padding:0;color:#000000\"><span><span style=\"font-weight: 700; color: #fff\">Guia r\u00e1pido<\/span><br \/>\n<span style=\"font-weight: 700; color: #fff\">do Imposto<\/span><br \/>\n<span style=\"font-weight: 700; color: #fff\">de Renda para empresas<\/span><\/span><\/h3>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:26.45631%;top:62.29773%;width:50.48544%;height:9.87055%;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:0.9615384615384616% 0.9615384615384616% 0.9615384615384616% 0.9615384615384616% \/ 3.278688524590164% 3.278688524590164% 3.278688524590164% 3.278688524590164%\" id=\"el-4b138b8a-5cf5-4e41-83c7-6d8914dfe62f\">\n<p class=\"fill text-wrapper\" style=\"white-space:pre-line;overflow-wrap:break-word;word-break:break-word;margin:0.6307692307692314% 0;font-family:&quot;Nunito&quot;,sans-serif;font-size:0.258900em;line-height:1.2;text-align:left;padding:0;color:#000000\"><span><span style=\"color: #fff\">Entenda quem paga, quais s\u00e3o as al\u00edquotas e o que muda com a nova legisla\u00e7\u00e3o.<\/span><\/span><\/p>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:26.45631%;top:36.08414%;width:23.54369%;height:3.8835%;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-fffba5c8-b4a4-4be2-ae69-2b165fadd9f7\">\n<div style=\"position:absolute;width:100%;height:100.73812%;left:0%;top:-0.36906%\" data-leaf-element=\"true\"><amp-img layout=\"fill\" src=\"https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2026\/03\/Rectangle-3596.png\" alt=\"Rectangle 3596\" srcSet=\"https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2026\/03\/Rectangle-3596.png 333w\" sizes=\"(min-width: 1024px) 11vh, 24vw\" disable-inline-width=\"true\"><\/amp-img><\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:29.12621%;top:36.56958%;width:50.48544%;height:3.72168%;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:0.9615384615384616% 0.9615384615384616% 0.9615384615384616% 0.9615384615384616% \/ 8.695652173913043% 8.695652173913043% 8.695652173913043% 8.695652173913043%\" id=\"el-5be76ee9-2027-4612-93c6-343f730e15b2\">\n<p class=\"fill text-wrapper\" style=\"white-space:pre-line;overflow-wrap:break-word;word-break:break-word;margin:0.6307692307692314% 0;font-family:&quot;Nunito&quot;,sans-serif;font-size:0.258900em;line-height:1.2;text-align:left;padding:0;color:#000000\"><span><span style=\"color: #fff\">IRPJ 2026<\/span><\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><\/amp-story-grid-layer><\/amp-story-page><amp-story-page id=\"e2f821aa-95c6-4db7-8ee7-07dcfb96e2ad\" 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-7fccee46-ef33-4c17-87a3-e9f2862494a4\">\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:3.8835%;width:76.69903%;height:91.10032%;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-c0cde4f8-e935-4de4-926c-631259daba8c\">\n<div style=\"position:absolute;width:100.21756%;height:100%;left:-0.10878%;top:0%\" data-leaf-element=\"true\"><amp-img layout=\"fill\" src=\"https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2026\/03\/02-8.jpg\" alt=\"02\" srcSet=\"https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2026\/03\/02-8.jpg 1080w,https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2026\/03\/02-8-864x1536.jpg 864w,https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2026\/03\/02-8-768x1365.jpg 768w,https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2026\/03\/02-8-576x1024.jpg 576w,https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2026\/03\/02-8-169x300.jpg 169w,https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2026\/03\/02-8-150x267.jpg 150w\" sizes=\"(min-width: 1024px) 35vh, 77vw\" disable-inline-width=\"true\"><\/amp-img><\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:20.87379%;top:29.12621%;width:51.45631%;height:20.87379%;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:0.9433962264150944% 0.9433962264150944% 0.9433962264150944% 0.9433962264150944% \/ 1.550387596899225% 1.550387596899225% 1.550387596899225% 1.550387596899225%\" id=\"el-2e2236af-53d4-4d4d-8b7b-e3674953b152\">\n<h3 class=\"fill text-wrapper\" style=\"white-space:pre-line;overflow-wrap:break-word;word-break:break-word;margin:1.005660377358492% 0;font-family:&quot;Nunito&quot;,sans-serif;font-size:0.420712em;line-height:1.2;text-align:left;padding:0;color:#000000\"><span><span style=\"font-weight: 700; color: #ff3f70\">O IRPJ \u00e9 o Imposto de Renda da&nbsp;<\/span><br \/>\n<span style=\"font-weight: 700; color: #ff3f70\">Pessoa Jur\u00eddica.<\/span><\/span><\/h3>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:20.87379%;top:50%;width:48.54369%;height:28.31715%;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:1% 1% 1% 1% \/ 1.1428571428571428% 1.1428571428571428% 1.1428571428571428% 1.1428571428571428%\" id=\"el-39d8ae55-935a-404f-b3d2-6ee01265f777\">\n<p class=\"fill text-wrapper\" style=\"white-space:pre-line;overflow-wrap:break-word;word-break:break-word;margin:0.6560000000000006% 0;font-family:&quot;Nunito&quot;,sans-serif;font-size:0.258900em;line-height:1.2;text-align:left;padding:0;color:#000000\"><span>Incide sobre o lucro das empresas e \u00e9 um dos tributos centrais do sistema fiscal brasileiro.<\/p>\n<p>Impacta diretamente o fluxo de caixa e o planejamento financeiro do neg\u00f3cio.<\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><\/amp-story-grid-layer><\/amp-story-page><amp-story-page id=\"ad3b4dc3-62bc-4f43-8970-5ad0eb4809f9\" 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-5b97300a-f1e1-489a-b81b-2fa2ca4dd012\">\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:3.8835%;width:76.69903%;height:91.10032%;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-45a4f81c-6dc5-460c-86da-be2090315758\">\n<div style=\"position:absolute;width:100.21756%;height:100%;left:-0.10878%;top:0%\" data-leaf-element=\"true\"><amp-img layout=\"fill\" src=\"https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2026\/03\/03-8.jpg\" alt=\"03\" srcSet=\"https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2026\/03\/03-8.jpg 1080w,https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2026\/03\/03-8-864x1536.jpg 864w,https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2026\/03\/03-8-768x1365.jpg 768w,https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2026\/03\/03-8-576x1024.jpg 576w,https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2026\/03\/03-8-169x300.jpg 169w,https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2026\/03\/03-8-150x267.jpg 150w\" sizes=\"(min-width: 1024px) 35vh, 77vw\" disable-inline-width=\"true\"><\/amp-img><\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:25.72816%;top:18.4466%;width:48.54369%;height:20.06472%;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:1% 1% 1% 1% \/ 1.6129032258064515% 1.6129032258064515% 1.6129032258064515% 1.6129032258064515%\" id=\"el-d331d90f-83dd-4e72-ac93-5f00acb8dd94\">\n<h3 class=\"fill text-wrapper\" style=\"white-space:pre-line;overflow-wrap:break-word;word-break:break-word;margin:-0.18281249999999982% 0;font-family:&quot;Roboto&quot;,&quot;Helvetica Neue&quot;,&quot;Helvetica&quot;,sans-serif;font-size:0.420712em;line-height:1.2;text-align:left;padding:0;color:#000000\"><span><span style=\"font-weight: 700; color: #fff\">As al\u00edquotas do IRPJ em 2026 seguem a regra geral:<\/span><\/span><\/h3>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:25.24272%;top:44.66019%;width:49.51456%;height:25.24272%;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:0.9803921568627451% 0.9803921568627451% 0.9803921568627451% 0.9803921568627451% \/ 1.282051282051282% 1.282051282051282% 1.282051282051282% 1.282051282051282%\" id=\"el-319332b9-9fa8-4a4f-9061-b7d2f7a7a5fc\">\n<p class=\"fill text-wrapper\" style=\"white-space:pre-line;overflow-wrap:break-word;word-break:break-word;margin:0.6431372549019614% 0;font-family:&quot;Nunito&quot;,sans-serif;font-size:0.258900em;line-height:1.2;text-align:left;padding:0;color:#000000\"><span><span style=\"font-weight: 700\">15%<\/span> sobre o lucro apurado<br \/>\n<span style=\"font-weight: 700\">+10%<\/span> adicional sobre a parcela do lucro que exceder R$ 20 mil por m\u00eas.<\/p>\n<p>As regras variam conforme o regime tribut\u00e1rio da empresa.<\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><\/amp-story-grid-layer><\/amp-story-page><amp-story-page id=\"023e1275-4815-4145-8cae-8e001014d8b7\" 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-7325fc4b-a1dd-4ccf-9391-5c38a900fb11\">\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:3.8835%;width:76.69903%;height:91.10032%;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-6186d04b-d096-482e-bbb8-cfaa716d156b\">\n<div style=\"position:absolute;width:100.21756%;height:100%;left:-0.10878%;top:0%\" data-leaf-element=\"true\"><amp-img layout=\"fill\" src=\"https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2026\/03\/04-8.jpg\" alt=\"04\" srcSet=\"https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2026\/03\/04-8.jpg 1080w,https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2026\/03\/04-8-864x1536.jpg 864w,https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2026\/03\/04-8-768x1365.jpg 768w,https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2026\/03\/04-8-576x1024.jpg 576w,https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2026\/03\/04-8-169x300.jpg 169w,https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2026\/03\/04-8-150x267.jpg 150w\" sizes=\"(min-width: 1024px) 35vh, 77vw\" disable-inline-width=\"true\"><\/amp-img><\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:26.45631%;top:18.12298%;width:40.29126%;height:20.87379%;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:1.2048192771084338% 1.2048192771084338% 1.2048192771084338% 1.2048192771084338% \/ 1.550387596899225% 1.550387596899225% 1.550387596899225% 1.550387596899225%\" id=\"el-f785be40-8685-4970-80e4-4a5d1f208aec\">\n<h3 class=\"fill text-wrapper\" style=\"white-space:pre-line;overflow-wrap:break-word;word-break:break-word;margin:1.2843373493975923% 0;font-family:&quot;Nunito&quot;,sans-serif;font-size:0.420712em;line-height:1.2;text-align:left;padding:0;color:#000000\"><span><span style=\"font-weight: 700; color: #fff\">Os principais regimes de tributa\u00e7\u00e3o do IRPJ s\u00e3o:<\/span><\/span><\/h3>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:26.45631%;top:43.04207%;width:48.54369%;height:25.24272%;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:1% 1% 1% 1% \/ 1.282051282051282% 1.282051282051282% 1.282051282051282% 1.282051282051282%\" id=\"el-da23f2cc-e079-4bcf-a4aa-5f719eadcacf\">\n<p class=\"fill text-wrapper\" style=\"white-space:pre-line;overflow-wrap:break-word;word-break:break-word;margin:0.6560000000000006% 0;font-family:&quot;Nunito&quot;,sans-serif;font-size:0.258900em;line-height:1.2;text-align:left;padding:0;color:#000000\"><span>&#8211; Simples Nacional<br \/>\n&#8211; Lucro Presumido<br \/>\n&#8211; Lucro Real<br \/>\n&#8211; Lucro Arbitrado<\/p>\n<p>Cada um possui formas diferentes de c\u00e1lculo, pagamento e declara\u00e7\u00e3o.<\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><\/amp-story-grid-layer><\/amp-story-page><amp-story-page id=\"0e386ae1-80df-45ca-9feb-d6b7c62efe7e\" 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-dc05fd0b-1936-4570-a290-bcbcd1a0e50d\">\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:3.8835%;width:76.69903%;height:91.10032%;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-b48e40b6-ff58-47ff-bbff-7fe7e05d916a\">\n<div style=\"position:absolute;width:100.21756%;height:100%;left:-0.10878%;top:0%\" data-leaf-element=\"true\"><amp-img layout=\"fill\" src=\"https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2026\/03\/05-8.jpg\" alt=\"05\" srcSet=\"https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2026\/03\/05-8.jpg 1080w,https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2026\/03\/05-8-864x1536.jpg 864w,https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2026\/03\/05-8-768x1365.jpg 768w,https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2026\/03\/05-8-576x1024.jpg 576w,https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2026\/03\/05-8-169x300.jpg 169w,https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2026\/03\/05-8-150x267.jpg 150w\" sizes=\"(min-width: 1024px) 35vh, 77vw\" disable-inline-width=\"true\"><\/amp-img><\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:36.65049%;top:19.41748%;width:33.73786%;height:12.78317%;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:1.4388489208633095% 1.4388489208633095% 1.4388489208633095% 1.4388489208633095% \/ 2.5316455696202533% 2.5316455696202533% 2.5316455696202533% 2.5316455696202533%\" id=\"el-57e1ad59-2977-4699-be1b-39c34b13aece\">\n<p class=\"fill text-wrapper\" style=\"white-space:pre-line;overflow-wrap:break-word;word-break:break-word;margin:0.9438848920863318% 0;font-family:&quot;Nunito&quot;,sans-serif;font-size:0.258900em;line-height:1.2;text-align:left;padding:0;color:#000000\"><span><span style=\"color: #fff\">No Simples Nacional, o IRPJ n\u00e3o \u00e9 pago separadamente.<\/span><\/span><\/p>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:36.65049%;top:38.99676%;width:33.73786%;height:12.78317%;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:1.4388489208633095% 1.4388489208633095% 1.4388489208633095% 1.4388489208633095% \/ 2.5316455696202533% 2.5316455696202533% 2.5316455696202533% 2.5316455696202533%\" id=\"el-939bb3f5-d044-4665-a69f-285848ad4994\">\n<p class=\"fill text-wrapper\" style=\"white-space:pre-line;overflow-wrap:break-word;word-break:break-word;margin:0.9438848920863318% 0;font-family:&quot;Nunito&quot;,sans-serif;font-size:0.258900em;line-height:1.2;text-align:left;padding:0;color:#000000\"><span><span style=\"color: #fff\">Ele j\u00e1 est\u00e1 inclu\u00eddo no DAS, a guia \u00fanica que re\u00fane v\u00e1rios tributos.<\/span><\/span><\/p>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:36.65049%;top:57.9288%;width:31.31068%;height:12.78317%;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:1.550387596899225% 1.550387596899225% 1.550387596899225% 1.550387596899225% \/ 2.5316455696202533% 2.5316455696202533% 2.5316455696202533% 2.5316455696202533%\" id=\"el-2a6a6899-e621-4a38-bce1-c0ac193c80a9\">\n<p class=\"fill text-wrapper\" style=\"white-space:pre-line;overflow-wrap:break-word;word-break:break-word;margin:1.0170542635658923% 0;font-family:&quot;Nunito&quot;,sans-serif;font-size:0.258900em;line-height:1.2;text-align:left;padding:0;color:#000000\"><span><span style=\"color: #fff\">O modelo \u00e9 voltado para micro e pequenas empresas.<\/span><\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><\/amp-story-grid-layer><\/amp-story-page><amp-story-page id=\"c250fcd9-f76e-4951-8df1-2975f6adb6e1\" 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-f49dddd8-a662-4d77-9996-bcbc575962e8\">\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:3.8835%;width:76.69903%;height:91.10032%;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-909fb83a-50f7-4d12-a102-28b36b8d4431\">\n<div style=\"position:absolute;width:100.21756%;height:100%;left:-0.10878%;top:0%\" data-leaf-element=\"true\"><amp-img layout=\"fill\" src=\"https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2026\/03\/06-8.jpg\" alt=\"06\" srcSet=\"https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2026\/03\/06-8.jpg 1080w,https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2026\/03\/06-8-864x1536.jpg 864w,https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2026\/03\/06-8-768x1365.jpg 768w,https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2026\/03\/06-8-576x1024.jpg 576w,https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2026\/03\/06-8-169x300.jpg 169w,https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2026\/03\/06-8-150x267.jpg 150w\" sizes=\"(min-width: 1024px) 35vh, 77vw\" disable-inline-width=\"true\"><\/amp-img><\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:20.87379%;top:28.64078%;width:48.54369%;height:15.85761%;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:1% 1% 1% 1% \/ 2.0408163265306123% 2.0408163265306123% 2.0408163265306123% 2.0408163265306123%\" id=\"el-dc9c1e80-da16-4cac-b4f1-d82f3c0eb8ec\">\n<h3 class=\"fill text-wrapper\" style=\"white-space:pre-line;overflow-wrap:break-word;word-break:break-word;margin:1.0660000000000016% 0;font-family:&quot;Nunito&quot;,sans-serif;font-size:0.420712em;line-height:1.2;text-align:left;padding:0;color:#000000\"><span><span style=\"font-weight: 700; color: #ff3f70\">Uma mudan\u00e7a importante chega em 2026.<\/span><\/span><\/h3>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:20.87379%;top:47.411%;width:50.97087%;height:28.31715%;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:0.9523809523809524% 0.9523809523809524% 0.9523809523809524% 0.9523809523809524% \/ 1.1428571428571428% 1.1428571428571428% 1.1428571428571428% 1.1428571428571428%\" id=\"el-ae295fa9-04f9-43f5-b937-4b7bf35a3e94\">\n<p class=\"fill text-wrapper\" style=\"white-space:pre-line;overflow-wrap:break-word;word-break:break-word;margin:0.6247619047619053% 0;font-family:&quot;Nunito&quot;,sans-serif;font-size:0.258900em;line-height:1.2;text-align:left;padding:0;color:#000000\"><span>Empresas no Lucro Presumido com receita anual acima de R$ 5 milh\u00f5es ter\u00e3o acr\u00e9scimo de 10% nos percentuais de presun\u00e7\u00e3o usados na base de c\u00e1lculo.<\/p>\n<p>Com isso, o valor do IRPJ pode aumentar.<\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><\/amp-story-grid-layer><\/amp-story-page><amp-story-page id=\"7f010cc2-203f-40bc-9caf-ef7e486d9603\" 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-746be177-0b78-411b-8115-e267a827ea2c\">\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:3.8835%;width:76.69903%;height:91.10032%;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-b277f58b-78ca-48eb-9b0c-d2502f64f2c6\">\n<div style=\"position:absolute;width:100.21756%;height:100%;left:-0.10878%;top:0%\" data-leaf-element=\"true\"><amp-img layout=\"fill\" src=\"https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2026\/03\/07-6.jpg\" alt=\"07\" srcSet=\"https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2026\/03\/07-6.jpg 1080w,https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2026\/03\/07-6-864x1536.jpg 864w,https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2026\/03\/07-6-768x1365.jpg 768w,https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2026\/03\/07-6-576x1024.jpg 576w,https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2026\/03\/07-6-169x300.jpg 169w,https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2026\/03\/07-6-150x267.jpg 150w\" sizes=\"(min-width: 1024px) 35vh, 77vw\" disable-inline-width=\"true\"><\/amp-img><\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:25.48544%;top:18.77023%;width:48.54369%;height:10.84142%;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:1% 1% 1% 1% \/ 2.9850746268656714% 2.9850746268656714% 2.9850746268656714% 2.9850746268656714%\" id=\"el-d683ed2c-e3e1-44f3-941b-afaa91e9a60a\">\n<h3 class=\"fill text-wrapper\" style=\"white-space:pre-line;overflow-wrap:break-word;word-break:break-word;margin:1.0660000000000016% 0;font-family:&quot;Nunito&quot;,sans-serif;font-size:0.420712em;line-height:1.2;text-align:left;padding:0;color:#000000\"><span><span style=\"font-weight: 700; color: #fff\">Quem precisa declarar o IRPJ?<\/span><\/span><\/h3>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:25.48544%;top:33.33333%;width:52.42718%;height:28.31715%;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:0.9259259259259258% 0.9259259259259258% 0.9259259259259258% 0.9259259259259258% \/ 1.1428571428571428% 1.1428571428571428% 1.1428571428571428% 1.1428571428571428%\" id=\"el-83b699f7-56b9-4c49-967c-66bf390ac999\">\n<p class=\"fill text-wrapper\" style=\"white-space:pre-line;overflow-wrap:break-word;word-break:break-word;margin:0.607407407407408% 0;font-family:&quot;Nunito&quot;,sans-serif;font-size:0.258900em;line-height:1.2;text-align:left;padding:0;color:#000000\"><span>Todas as pessoas jur\u00eddicas domiciliadas no Brasil.<\/p>\n<p>A apura\u00e7\u00e3o pode ser (dependendo do regime):<\/p>\n<p>&#8211; Trimestral<br \/>\n&#8211; Mensal por estimativa<br \/>\n&#8211; Anual<\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><\/amp-story-grid-layer><\/amp-story-page><amp-story-page id=\"f024f086-b6c6-4cdb-aadb-8f0527f9a12a\" 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-e2525938-be8f-4c1b-b8d7-cce16b49baa5\">\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:3.8835%;width:76.69903%;height:91.10032%;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-b142049b-6d60-4626-889c-a6d3203bcda6\">\n<div style=\"position:absolute;width:100.21756%;height:100%;left:-0.10878%;top:0%\" data-leaf-element=\"true\"><amp-img layout=\"fill\" src=\"https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2026\/03\/08-2.jpg\" alt=\"08\" srcSet=\"https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2026\/03\/08-2.jpg 1080w,https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2026\/03\/08-2-864x1536.jpg 864w,https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2026\/03\/08-2-768x1365.jpg 768w,https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2026\/03\/08-2-576x1024.jpg 576w,https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2026\/03\/08-2-169x300.jpg 169w,https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2026\/03\/08-2-150x267.jpg 150w\" sizes=\"(min-width: 1024px) 35vh, 77vw\" disable-inline-width=\"true\"><\/amp-img><\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:23.05825%;top:22.3301%;width:50.97087%;height:27.50809%;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:0.9523809523809524% 0.9523809523809524% 0.9523809523809524% 0.9523809523809524% \/ 1.1764705882352942% 1.1764705882352942% 1.1764705882352942% 1.1764705882352942%\" id=\"el-1b38d1c2-6582-4666-a955-94efe430f1fb\">\n<h3 class=\"fill text-wrapper\" style=\"white-space:pre-line;overflow-wrap:break-word;word-break:break-word;margin:0.8980952380952395% 0;font-family:&quot;Nunito&quot;,sans-serif;font-size:0.372168em;line-height:1.2;text-align:left;padding:0;color:#000000\"><span><span style=\"color: #fff\">Quer entender como calcular o IRPJ, ver exemplos pr\u00e1ticos e saber qual regime pode ser mais vantajoso?<\/span><\/span><\/h3>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:23.05825%;top:14.72492%;width:20.63107%;height:3.23625%;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-3b48f558-c9e1-4c6c-a3d8-ac92e1fceacf\">\n<div style=\"position:absolute;width:100%;height:106.60054%;left:0%;top:-3.30027%\" data-leaf-element=\"true\"><amp-img layout=\"fill\" src=\"https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2026\/03\/Logotipo.png\" alt=\"Logotipo\" srcSet=\"https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2026\/03\/Logotipo.png 303w\" sizes=\"(min-width: 1024px) 9vh, 21vw\" disable-inline-width=\"true\"><\/amp-img><\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:25.72816%;top:55.66343%;width:48.54369%;height:22.97735%;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:1% 1% 1% 1% \/ 1.4084507042253522% 1.4084507042253522% 1.4084507042253522% 1.4084507042253522%\" id=\"el-a1b2eeb1-1539-4967-b1c5-1c6e7f5c2f36\"><a href=\"https:\/\/www.cora.com.br\/blog\/irpj-imposto-de-renda-para-empresas\/\" data-tooltip-icon=\"https:\/\/www.cora.com.br\/blog\/wp-content\/uploads\/2025\/11\/01-THUMB-IRPJ-guia-completo-do-Imposto-de-Renda-para-empresas-no-Brasil-copy.webp\" data-tooltip-text=\"IRPJ 2026: guia do Imposto de Renda para empresas no Brasil\" target=\"_blank\" rel=\"noreferrer\" style=\"width:100%;height:100%;display:block;position:absolute;top:0;left:0\"><\/p>\n<h3 class=\"fill text-wrapper\" style=\"white-space:pre-line;overflow-wrap:break-word;word-break:break-word;margin:0.9430000000000015% 0;font-family:&quot;Nunito&quot;,sans-serif;font-size:0.372168em;line-height:1.2;text-align:left;padding:0;color:#000000\"><span>\u27a1\ufe0f Acesse o guia completo sobre<br \/>\nIRPJ 2026 no DNA Empreendedor,<br \/>\nda Cora<\/span><\/h3>\n<p><\/a><\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><\/amp-story-grid-layer><\/amp-story-page><\/amp-story><\/body><\/html><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Entenda quem paga IRPJ, quais s\u00e3o as al\u00edquotas e os regimes de tributa\u00e7\u00e3o do Imposto de Renda para empresas no Brasil.<\/p>\n","protected":false},"author":1,"featured_media":32964,"template":"","meta":{"_acf_changed":false,"web_stories_publisher_logo":6962,"web_stories_poster":[],"web_stories_products":[],"footnotes":""},"web_story_category":[],"web_story_tag":[],"class_list":["post-32950","web-story","type-web-story","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>IRPJ: guia r\u00e1pido do Imposto de Renda da Pessoa Jur\u00eddica | Portal DNA Empreendedor - Cora<\/title>\n<meta name=\"description\" content=\"IRPJ: guia r\u00e1pido do 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