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Income tax and social contribution (Details 3) (Detail) - BRL (R$)
R$ in Thousands

12 Months Ended

Dec. 31, 2018

Dec. 31, 2017

Dec. 31, 2016

Reconciliation Of The Income Tax And Social Contribution Expense [Abstract]

Profit for the year before taxes

R$ 1,217,623

R$ 683,504

R$ 155,359

Statutory rate

34.00%

34.00%

34.00%

Expected income tax and social contribution

R$ (413,992)

R$ (232,391)

R$ (52,822)

Permanent additions (exclusions)

Gifts

(352)

(375)

R&D and technological innovation benefit-Law 11.196/05

^[1]

58,893

24,987

15,898

Interest on own capital

8,860

Taxation of income abroad

^[2]

45,008

Other additions

3,309

3,069

485

Income tax and social contribution expense

R$ (307,134)

R$ (204,711)

R$ (27,580)

Effective rate

25.00%

30.00%

18.00%

Income tax and social contribution-current

R$ (180,884)

R$ (214,988)

R$ (7,431)

Income tax and social contribution-deferred

R$ (126,331)

R$ 10,278

R$ (20,149)

[1]	Refers to the benefit granted by the Technological Innovation Law (Lei do Bem), which reduces the income tax charges, based on the amount invested by PagSeguro Group on specific intangible assets, see Note 11.
[2]	Refers to the benefit based on the local law of the Cayman Islands (specifically, the Companies Law of 1960). There is no taxation on the income earned in the companies based in this jurisdiction. As a result of the local tax regulations, all the exchange variantions from U.S. dollars to reais which generate income have no tax impacts for PagSeguro Digital.

X

- Definition

The tax expense (income) divided by the accounting profit. [Refer: Accounting profit]

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