Brazil Simples Nacional Calculator
Calculate the effective Simples Nacional tax rate for ME and EPP companies. Covers all 5 Anexos: commerce (I), industry (II), services (III, IV, V). Revenue limit R$ 4.8M/year.
Company Details
Simples Nacional — Anexo III — Serviços (low factor)
Annual Summary
Come utilizzare Brazil Simples Nacional Calculator
Enter annual revenue (RBT12)
Enter your accumulated gross revenue for the last 12 months (Receita Bruta dos Últimos 12 Meses — RBT12). This determines the applicable Simples Nacional bracket.
Select the Anexo (activity type)
Choose the Anexo corresponding to your business activity: Anexo I (commerce), Anexo II (industry), Anexo III–V (services, with varying payroll ratios). IT, engineering, and medical services typically use Anexo V.
Review effective rate and monthly tax
The calculator shows the nominal rate, the deduction amount (parcela a deduzir), and the effective rate applied to your revenue. Monthly tax is annual tax divided by 12.
Suggerimenti
- Compare Simples Nacional against Lucro Presumido or Lucro Real — for high-margin businesses, Lucro Presumido may result in lower effective taxation.
- IT companies and software developers must carefully determine whether Anexo III or Anexo V applies based on their F (payroll ratio) factor.
- The DAS must be paid by the 20th of the following month. Late payment attracts 0.33% daily penalty plus Selic interest.
- Simples Nacional does not exempt from FGTS obligations, employment law (CLT), or state-specific 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$4.8M/year). It unifies federal (IRPJ, CSLL, PIS, COFINS, IPI), state (ICMS), and municipal (ISS) taxes into a single monthly payment — the DAS (Documento de Arrecadação do Simples Nacional).
How is the effective rate calculated?
Effective rate = (RBT12 × Alíquota Nominal − Parcela a Deduzir) / RBT12. The nominal rate and deduction amount come from the applicable Simples Nacional Anexo table. This ensures a smooth progression without sharp jumps between brackets.
What is the difference between the 5 Anexos?
Anexo I: retail/wholesale commerce. Anexo II: industry. Anexo III: services with low payroll factor (installation, repairs, academies, personal services, small consultancies). Anexo IV: construction, cleaning, surveillance. Anexo V: high payroll factor services (engineering, IT, legal, medical, architecture).
What is the revenue limit for Simples Nacional?
The annual gross revenue limit is R$ 4.8 million. Companies exceeding this threshold are excluded from Simples Nacional in 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 prohibited from Simples Nacional: financial institutions, factoring companies, real estate developers, importers of alcoholic beverages and fuels, and some other specific sectors. Professional partnerships (sociedades de profissões regulamentadas) have specific rules.