Medical Clinics in Brazil Can Reduce IRPJ and CSLL and Recover Taxes from the Last 5 Years — With Legal Security

Medical clinics that provide hospital-type services, such as anesthesia and surgical procedures, are legally entitled to apply reduced IRPJ (8%) and CSLL (12%) rates, based on Brazilian tax law and established court rulings.

📌 The Judiciary has also ruled that the benefit applies even when services are rendered in third-party hospitals or clinics, as long as those facilities hold valid sanitary licenses.

✅ Who qualifies?

The benefit is available to medical clinics that:

• Are registered as a corporate business entity (sociedade empresária);

• Perform healthcare services directly related to health promotion;

• Operate in facilities with valid sanitary authorization, even if owned by third parties.

📌 Owning a hospital is not required. What matters is the hospital-like nature of the service and the legality of the location.

💰 Can overpaid taxes be recovered?

Yes — it’s possible to recover taxes paid in excess over the past 5 years, if the clinic meets the legal requirements.

It is strongly advised to seek legal guidance beforehand, as in many cases, filing a lawsuit is recommended to formally confirm the right and ensure legal certainty for the clinic.

📈 Key advantages:

• Legal reduction of tax burden

• Opportunity to recover significant amounts

• Legal security supported by court precedents