Brazil has published Normative Instruction No. 2.306 of 22 January 2026, which clarifies the application of the 10% increase in the presumed profit rate for companies with gross revenue exceeding BRL 5 million as introduced by Complementary Law No. 224 of 26 December 2025. The Presumed Profit (Lucro Presumido) regime is a simplified taxation method used to determine the tax base for Corporate Income Tax (IRPJ) and Social Contribution on Net Profit (CSLL), which involves the application of a…