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Income tax and social contribuition (Tables) | 12 Months Ended
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Dec. 31, 2021
Income tax and social contribution [Abstract] |
Reconciliation of the deferred income tax and social contribution | Reconciliation of the deferred income tax and social contribution
| Tax losses |  | Tax credit |  | Technological innovation (i) |  | Other temporary differences assets(ii) |  | Other temporary differences liability (iii) |  | Total
Deferred tax |  |  |  |  |  |  |  |  |  |  |
On December 31, 2019 | 50,134 |  |  | 5,618 |  |  | (161,211) |  |  | 153,632 |  |  | (679,123) |  |  | (630,950) |
Included in the statement of income | 17,446 |  |  | (721) |  |  | (117,073) |  |  | 29,462 |  |  | (348,666) |  |  | (419,552) |
Other | 1,259 |  |  | — |  |  | 313 |  |  | (276) |  |  | (94) |  |  | 1,202 |
On December 31, 2020 | 68,839 |  |  | 4,897 |  |  | (277,971) |  |  | 182,818 |  |  | (1,027,883) |  |  | (1,049,300) |
Included in the statement of income | (2,524) |  |  | (5,084) |  |  | (157,885) |  |  | 170,895 |  |  | (207,344) |  |  | (201,942) |
Other | 4,468 |  |  |  |  | 8,617 |  |  | (93) |  |  | (32,748) |  |  | (19,756) |
On December 31, 2021 | 70,783 |  |  | (187) |  |  | (427,239) |  |  | 353,620 |  |  | (1,267,975) |  |  | (1,270,998) |
Deferred tax asset |  |  |  |  |  |  |  |  |  |  | 120,762 |
Deferred tax liability |  |  |  |  |  |  |  |  |  |  | (1,391,760) |
(i)Refers to the benefit granted by the Technological Innovation Law (Lei do Bem), which reduces the tax charges on the capitalized amount intangible assets. (ii)The main other assets temporary difference refers to expected credit losses (note 8) and taxes and contributions (note 17). (iii)The main other liability temporary difference refers to gain on the ownership of FIDC quotas, that will be realized only in the redemption of such quotas.
Reconciliation of the income tax and social contribution expense | The following is a reconciliation of the difference between the actual income tax and social contribution expense and the expense computed by applying the Brazilian federal statutory rate for years ended December 31, 2021, 2020 and 2019:
| For the year ended
| December 31, 2021 |  | December 31, 2020 |  | December 30, 2019
Profit for the year before taxes | 1,488,027 |  |  | 1,774,691 |  |  | 1,912,539 |
Statutory rate | 34 | % |  | 34 | % |  | 34 | %
Expected income tax and social contribution | (505,929) |  |  | (603,395) |  |  | (650,263) |
Income tax and social contribution effect on: |  |  |  |  |
Permanent additions (exclusions) |  |  |  |  |
Gifts | 704 |  |  | (7,175) |  |  | (814) |
R&D and technological innovation benefit(i) | 187,207 |  |  | 134,247 |  |  | 86,665 |
Different tax rates | (20,839) |  |  | (6,316) |  |  | 3,575 |
Unrecorded deferred taxes | 14,625 |  |  | — |  |  | — |
Other additions | 2,488 |  |  | 248 |  |  | 15,323 |
Income tax and social contribution expense | (321,744) |  |  | (482,391) |  |  | (545,514) |
Effective rate | 22 | % |  | 27 | % |  | 29 | %
Income tax and social contribution – current | (119,801) |  |  | (62,840) |  |  | (24,471) |
Income tax and social contribution – deferred | (201,942) |  |  | (419,551) |  |  | (521,043) |
(i)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 the PagSeguro Group on specific intangible assets, see Note 13.

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