Comparativo tributário no contrato de arrendamento rural: pessoa física vs. pessoa jurídica no regime de lucro presumido

Abstract

Rural leasing is a consolidated practice in Brazil, governed by the Land Statute (Law No. 4.504/64), which allows the productive use of land by individuals who do not own it, boosting the agricultural economy. The aim of this study was to analyze the tax burden of rural leasing contracts, comparing the tax implications for lessors under the individual and legal entity Presumed Profit regimes. As a method, a tax simulation was carried out, applying current tax legislation to revenue from rural leasing, considering the tax variables applicable to individuals and companies, including the Rural Land Tax (ITR). The results indicate a lower effective tax rate for legal entities under the Presumed Profit regime (approximately 11.33%) compared to individuals (around 21.28%), challenging the perception that individual taxation would always be the most advantageous. This study contributes to tax planning in the agricultural sector by providing a comparative analysis that can serve as a basis for strategic decisions by rural lessors. It also highlights the importance of choosing the right tax structure to optimize the tax burden in the context of rural leasing.