# Brazilian IRPJ in Lucro Real regime and mileage deduction: how to structure in 2026

> Lucro Real companies face specific rules to deduct mileage reimbursement. The 2026 guide.

**Author:** Marina Costa — Brazilian Tax & Compliance Specialist  
**Published:** 2026-04-26  
**Updated:** 2026-04-26  
**URL:** https://quilometragem.com/blog/brazilian-irpj-in-lucro-real-regime-and-mileage-deduction-how-to-structure-in-2026

**TL;DR:** Under Lucro Real, mileage reimbursement is deductible under RIR Art. 311; watch INSS (50% cap), PIS/Cofins essentiality, and pró-labore separation.

- Necessary + usual + documented
- INSS: within 50% of remuneration
- PIS/Cofins: case-by-case essentiality
- CBS 2028 broadens creditability

## Lucro Real and deductibility

Lucro Real is the regime for companies with annual revenue above BRL 78M, or by election. IRPJ + CSLL start from accounting profit, adjusted for statutory additions/exclusions. A deductible expense must be necessary, usual, documented, and booked in the right competence period.

Mileage reimbursement clears all four when there's a written policy, a logbook, and bank payment. The traps are operational.

## Trap 1: deduction vs add-back

Is the recipient a registered employee, an MEI/PJ provider, or a managing partner (sócio-administrador)? Different sections of the RIR govern each. The most common SME mistake: mixing per-km reimbursement with managing-partner withdrawals, triggering disguised-distribution autuação.

## Trap 2: PIS/Cofins credits

Under the non-cumulative PIS (1.65%) / Cofins (7.6%) regime, input credits depend on essentiality. Logistics and transport companies generally credit; pure commercial sales force generally don't; service companies are case-by-case. Conservative practice: credit only with clear essentiality; provision for litigated cases.

## Trap 3: INSS

Lei 8.212/91 §9.h excludes travel diárias from the contribution base if they don't exceed 50% of monthly remuneration. Per-km reimbursement that is variable, documented per trip, and within 50% of remuneration is excluded. Above 50%, the excess enters the base (per CARF jurisprudence).

## Tax reform impact

LC 214/2025 phases in IBS + CBS between 2026 and 2033. IRPJ unchanged through 2027. From 2028, CBS replaces PIS/Cofins with a broader essentiality-based credit concept — likely more favorable for mileage reimbursement input credits.

## Recommended policy stack

1. Separate payroll line for mileage reimbursement.
2. Mandatory logbook per trip.
3. Manager approval within 7 days.
4. Bank payment separate from salary.
5. Quarterly internal variability audit.
6. Digital archive with integrity hash, 5-year retention.
7. Documented PIS/Cofins position; conservative credit-taking.

## Frequently asked questions

### Can a managing partner receive mileage reimbursement?

Yes, but with care: needs a logbook and clear separation from pró-labore to avoid disguised-distribution treatment.

### Can I claim PIS/Cofins credit?

Depends on essentiality. Logistics yes, commercial sales force usually no. Document the position internally.

## Sources

- [RIR/2018 Art. 311 — Despesas necessárias](https://www.planalto.gov.br/ccivil_03/_ato2015-2018/2018/decreto/d9580.htm) — Presidência da República (2026-04-26)
- [Lei 8.212/1991 Art. 28 — Base de contribuição previdenciária](https://www.planalto.gov.br/ccivil_03/leis/l8212cons.htm) — Presidência da República (2026-04-26)
- [LC 214/2025 — Reforma Tributária](https://www.planalto.gov.br/) — Presidência da República (2026-04-26)