Simple Brazilian National Calculator
Calculate the effective tax rate of Simplified National Income (Brazilian simplified corporate tax regime) for ME and EPP companies. Covers all 5 Annexes: Trade (I), Industry (II), Services (III, IV, V). Annual turnover limit R$4.8M.
Corporate Data
National Simple - Anexo III - Serviços (low factor)
Annual Summary
Come utilizzare Calcolatore Simples Nacional Brasile
Insert annual turnover (RBT12)
Insert gross revenue accumulated over the last 12 months (Brutal Revenue of Last 12 Months - BRL12). This determines the applicable Simplified National Tax bracket.
Select Annex (type of activity)
Choose the corresponding Annex for your activity: Annex I (trade), Annex II (industry), Annex III-V (services, with various references to labor costs. IT services, engineering, and medical services typically use Annex V.
Analyze effective rate and set monthly
The calculator shows the nominal rate, the amount to deduct (deduction portion), and the effective rate applied to your invoices. The monthly tax is the annual tax divided by 12.
Suggerimenti
- Compare the Simplified National Income with the Assumed Profit or Actual Profit - for high-margin activities, the Assumed Profit may result in a lower effective tax.
- Companies with IT and software developers must carefully determine whether Annex III or Annex V applies based on their factor F (labor cost ratio).
- The DAS must be paid by the end of the next month's 20th day. Delaying payment incurs a daily penalty of 0.33% plus interest at the Selic rate.
- The National Simplified Tax does not exempt from FGTB obligations, labor law regulations (CLT), or specific state rules on ICMS.
Domande frequenti
What is Simples Nacional?
Simples Nacional is a simplified tax regime for Micro Empresas (ME, revenue ≤ R$ 360K/year) and Empresas de Pequeno Porte (EPP, revenue ≤ R$ 4.8M/year). It unifies federal (IRPJ, CSLL, PIS, COFINS, IPI), state (ICMS), and municipal (ISS) taxes into a single monthly payment - the DAS (Documento de Arrecadação do Simples Nacional).
How is the effective rate calculated?
Effective rate = (RBT12 × Alíquota Nominal − Parcela a Deduzir) / RBT12. The nominal rate and deduction amount come from the applicable Simples Nacional Anexo table. This ensures a smooth progression without sharp jumps between brackets.
What is the difference between the 5 Anexos?
Anexo I: retail/wholesale commerce. Anexo II: industry. Anexo III: services with a low payroll factor (installation, repairs, gyms, personal services, small consultancies). Anexo IV: construction, cleaning, surveillance. Anexo V: high payroll factor services (engineering, IT, legal, medical, architecture).
What is the revenue limit for Simples Nacional?
The annual gross revenue limit is R$ 4.8 million. Companies exceeding this threshold are excluded from Simples Nacional the following year. MEI (Microempreendedor Individual) has a much lower limit of R$ 81,000/year and pays a fixed monthly DAS.
Can companies with any activity join Simples Nacional?
No. Certain activities are barred from Simples Nacional: financial institutions, factoring companies, real estate developers, importers of alcoholic beverages and fuels, and a few other specific sectors. Professional partnerships (sociedades de profissões regulamentadas) have specific rules.