Tax Burden: what taxes do restaurants pay?
Posted: Tue Dec 24, 2024 8:08 am
Just as important as offering a quality service to customers and maintaining a good and profitable operation is paying attention to the taxes and tax burden that your establishment needs to pay.
This ensures that your restaurant complies with the law, avoiding potential penalties and contributing to the country's public coffers.
However, you may be wondering: what taxes are levied on restaurants? How is taxation calculated? And, after all, what is the tax burden?
Find out these answers and more details below!
Index
What is tax burden?
Centralize and automate your delivery service, managing all your orders with Cardápio Web
How does taxation work for restaurants?
Simple National
Presumed Profit
Real Profit
Conclusion
What is tax burden?
Tax Burden: what taxes do restaurants pay? (image: archive)
In general terms, the tax burden refers to the amount of taxes paid — whether by individuals or companies — to the government, whether at the federal, state or municipal level. It is through this amount, added to the Gross Domestic Product (GDP), that the country finances improvements, programs and actions aimed at the population and companies.
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Name
Name
Enterprise
Enterprise
E-mail
E-mail
Telephone
Telephone
Monthly billing
I don't know
Number of orders per day
I have no orders yet
Just like any other citizen, restaurants also have tax obligations to comply with the tax authorities. This includes a series of taxes included in the inputs purchased and others paid directly by the establishment, such as taxes related to employees, location, among others.
How does taxation work for restaurants?
Tax Burden: what taxes do restaurants pay? (image: archive)
But in practice, how can a restaurant determine which taxes it should pay and what its tax burden is? To do this, it is essential to understand the different tax regimes, which are legal systems that establish the rules for calculating and collecting taxes by companies.
There are three main options:
Simples Nacional (the most common), Presumed Profit and Real Profit.
Depending on the regime adopted by your restaurant, it will be necessary to pay certain taxes and the respective amounts for each one.
In addition, other charges contribute to the tax burden, as we will detail below.
Here is an overview of the three main regimes:
Simple National
This regime was created to simplify tax payments, unifying albania phone number data the main federal, state and municipal taxes into a single payment slip, known as DAS.
Simples Nacional can be used by restaurants with annual revenue of up to R$4.8 million, with rates ranging from 4% to 19%.
Presumed Profit
In this model, federal taxes — Income Tax (IRPJ) and Social Contribution on Net Profit (CSLL) — are calculated based on a fixed profit margin, defined by law. The maximum annual revenue to qualify for Presumed Profit is R$78 million.
Real Profit
In Real Profit, IRPJ and CSLL are calculated based on the restaurant's actual profit, considering the total amount that the establishment actually made. This regime is mandatory for restaurants with revenues exceeding R$78 million per year or with profitability lower than the presumed one.
In addition to the tax regime, a restaurant's tax burden is also influenced by other taxes on products, transactions and payments.
Since restaurants operate both as service providers and as traders of goods, they are subject to taxes related to both activities.
While the full list of taxes may vary depending on the size of the operation, area of activity and products sold, there are seven common taxes that tend to apply to most establishments:
Tax on Services of Any Nature (ISS)
Tax on the Circulation of Goods and Services (ICMS)
Corporate Income Tax (IRPJ)
Social Contribution on Net Income (CSLL)
Social Integration Program (PIS)
Contribution to Social Security Financing (COFINS)
Social security, labor and municipal contributions, which include, for example, the property tax (IPTU) of the property where the restaurant is located and the employees' social security contributions (INSS and FGTS).
This ensures that your restaurant complies with the law, avoiding potential penalties and contributing to the country's public coffers.
However, you may be wondering: what taxes are levied on restaurants? How is taxation calculated? And, after all, what is the tax burden?
Find out these answers and more details below!
Index
What is tax burden?
Centralize and automate your delivery service, managing all your orders with Cardápio Web
How does taxation work for restaurants?
Simple National
Presumed Profit
Real Profit
Conclusion
What is tax burden?
Tax Burden: what taxes do restaurants pay? (image: archive)
In general terms, the tax burden refers to the amount of taxes paid — whether by individuals or companies — to the government, whether at the federal, state or municipal level. It is through this amount, added to the Gross Domestic Product (GDP), that the country finances improvements, programs and actions aimed at the population and companies.
Centralize and automate your delivery service, managing all your orders with Cardápio Web
Test for 10 days
Name
Name
Enterprise
Enterprise
Telephone
Telephone
Monthly billing
I don't know
Number of orders per day
I have no orders yet
Just like any other citizen, restaurants also have tax obligations to comply with the tax authorities. This includes a series of taxes included in the inputs purchased and others paid directly by the establishment, such as taxes related to employees, location, among others.
How does taxation work for restaurants?
Tax Burden: what taxes do restaurants pay? (image: archive)
But in practice, how can a restaurant determine which taxes it should pay and what its tax burden is? To do this, it is essential to understand the different tax regimes, which are legal systems that establish the rules for calculating and collecting taxes by companies.
There are three main options:
Simples Nacional (the most common), Presumed Profit and Real Profit.
Depending on the regime adopted by your restaurant, it will be necessary to pay certain taxes and the respective amounts for each one.
In addition, other charges contribute to the tax burden, as we will detail below.
Here is an overview of the three main regimes:
Simple National
This regime was created to simplify tax payments, unifying albania phone number data the main federal, state and municipal taxes into a single payment slip, known as DAS.
Simples Nacional can be used by restaurants with annual revenue of up to R$4.8 million, with rates ranging from 4% to 19%.
Presumed Profit
In this model, federal taxes — Income Tax (IRPJ) and Social Contribution on Net Profit (CSLL) — are calculated based on a fixed profit margin, defined by law. The maximum annual revenue to qualify for Presumed Profit is R$78 million.
Real Profit
In Real Profit, IRPJ and CSLL are calculated based on the restaurant's actual profit, considering the total amount that the establishment actually made. This regime is mandatory for restaurants with revenues exceeding R$78 million per year or with profitability lower than the presumed one.
In addition to the tax regime, a restaurant's tax burden is also influenced by other taxes on products, transactions and payments.
Since restaurants operate both as service providers and as traders of goods, they are subject to taxes related to both activities.
While the full list of taxes may vary depending on the size of the operation, area of activity and products sold, there are seven common taxes that tend to apply to most establishments:
Tax on Services of Any Nature (ISS)
Tax on the Circulation of Goods and Services (ICMS)
Corporate Income Tax (IRPJ)
Social Contribution on Net Income (CSLL)
Social Integration Program (PIS)
Contribution to Social Security Financing (COFINS)
Social security, labor and municipal contributions, which include, for example, the property tax (IPTU) of the property where the restaurant is located and the employees' social security contributions (INSS and FGTS).