What actually changes between Lucro Presumido and Lucro Real in practice?

The difference lies in how the tax is calculated. Under Lucro Presumido (presumed profit), the government estimates your profit as a fixed percentage of revenue. It is simpler. Under Lucro Real (actual profit), the tax applies to the real profit, after adding up revenues and deducting expenses. Lucro Real is usually worthwhile for those with low margins or many costs. TF Assessor reviews your numbers and tells you which of the two weighs less.

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