A record nobody changes afterwards
The audit trail is immutable and cryptographically chained. Once recorded, evidence cannot be changed, not even by Optima.
Changing a record breaks the chain, and verification shows it.
For companies
Optima ESG structures surplus food management with control, traceability and legal certainty, in line with Brazil’s Law 15,224/2025 (PNCPDA, the national policy against food loss and waste).
Plans are for companies with a Brazilian registration (CNPJ). Tax figures follow Brazilian law.

Where operations lose today
What Optima ESG puts in place
What the company gains
Four mechanisms support every donation recorded on the platform. You, your accountant or your auditors can check all of them.
The audit trail is immutable and cryptographically chained. Once recorded, evidence cannot be changed, not even by Optima.
Changing a record breaks the chain, and verification shows it.
Every non-profit is vetted against official Brazilian government registries (CEIS and CNEP, the federal sanctions registries, and the forced-labour employer registry published on the Transparency Portal) and the status of its company registration (CNPJ).
From the Pro plan on, each certificate and seal carries public validation by QR code. Customers, auditors or the press confirm it directly in the browser. On the Enterprise plan, the scan resolves against the full audit trail.
Tax calculations cite the applicable law (Law 9,249/1995 and Law 15,224/2025) and are updated when the rules change.
Questions about Brazilian law, plans or data protection (LGPD)? Read the answers in our FAQ (in Portuguese).
Before choosing a plan
Brazilian companies taxed under the actual-profit regime (Lucro Real) can deduct donations to qualified non-profits from their corporate income tax base (IRPJ and CSLL), up to 2% of operating profit (Law 9,249/1995, art. 13, §2, III). The cap applies to the deductible amount, not to the tax saved.
For companies with annual taxable profit above R$ 240,000, the combined rate is 34% (IRPJ 15% plus a 10% surtax, and CSLL 9%). Complementary Law 224/2025 reduces the incentive by 10%, so the net effect reaches up to 30.6% of the amount donated.
Optima calculates this for every donation, cites the law behind each figure and keeps the documents the company needs to support the deduction.
Estimates for guidance only. They are not tax advice and must be confirmed by the company’s accountant.
Talk to usPlans and prices
From free to Enterprise, all in line with Law 15,224/2025.
Which one sounds like you?
up to 300 kg/month · up to 1 store
Need more? The Pro plan includes automatic tax calculation and a CO₂ report. See Pro
Launch price until December 31, 2027: companies that subscribe keep this price for as long as they remain customers, adjusted only for inflation (IPCA).
10,000 kg/month with an annual balance · up to 25 stores
Guidance estimate: chains under the actual-profit regime (Lucro Real) donating 10,000 kg/month could reduce IRPJ and CSLL by R$ 73,000 to R$ 183,000 per year, when operating profit supports the 2% cap.**
Manufacturers, wholesalers and companies listed on B3 (the Brazilian stock exchange): NF-e (Brazilian electronic invoice) and LALUR (tax ledger), with preparation for Big Four assurance and GRI/SASB reporting included.
In development: ERP integration (SAP, TOTVS, Oracle).
* Donating more never generates an extra charge. On paid plans, volume works as a flexible annual balance: each month adds the plan allowance to your balance, and what you do not use stays available for the following months of the cycle. A peak month uses the accumulated balance at no extra cost.
** Tax benefit subject to the taxable profit actually assessed. Applies to companies under the actual-profit regime (Lucro Real), under Brazilian law (Law 15,224/2025). Check with your accountant.
Prices in Brazilian reais (BRL). Sign-up and subscription are available on the Portuguese site. Visit the Portuguese site
Issued by Optima ESG (not by the Brazilian federal government), this certificate documents your company’s food donations with full traceability, a two-party digital signature and compliance with the criteria of Law 15,224/2025 (PNCPDA, arts. 8 to 12). Use it as an ESG audit tool, a report for stakeholders and verifiable impact communication.
Digital · Pro plan
Seal you can embed on your website. Available from the Pro plan.
Audited · Enterprise
Physical plaque, preparation for Big Four assurance, auditable annual certificate and B3/ISE support.
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