Simples Nacional Calculator (Brazil)

Calculating the monthly DAS payment for a small retail or services business., representing an important application area for the Simples Nacional Calc in professional and analytical contexts where accurate simples nacional calculations directly support informed decision-making, strategic planning, and performance optimization

Comparing total tax burden under Simples Nacional vs Lucro Presumido to choose the optimal regime., representing an important application area for the Simples Nacional Calc in professional and analytical contexts where accurate simples nacional calculations directly support informed decision-making, strategic planning, and performance optimization

Estimating the Factor r ratio to determine whether Anexo III or Anexo V applies., representing an important application area for the Simples Nacional Calc in professional and analytical contexts where accurate simples nacional calculations directly support informed decision-making, strategic planning, and performance optimization

Planning revenue growth to anticipate when the RBT12 will cross into a higher Simples band., representing an important application area for the Simples Nacional Calc in professional and analytical contexts where accurate simples nacional calculations directly support informed decision-making, strategic planning, and performance optimization

Modelling the tax cost for a new product line or service that falls under a different Simples Anexo., representing an important application area for the Simples Nacional Calc in professional and analytical contexts where accurate simples nacional calculations directly support informed decision-making, strategic planning, and performance optimization

What is Simples Nacional and who can use it?

Simples Nacional is Brazil's simplified tax regime for micro and small businesses, created by Complementary Law 123/2006. It unifies up to 8 federal, state, and municipal taxes into a single monthly payment (DAS — Documento de Arrecadação do Simples Nacional): IRPJ (corporate income tax), CSLL (social contribution on profit), PIS/Pasep, COFINS, IPI (industrial products tax), ICMS (state VAT), ISS (municipal services tax), and CPP (employer social security contribution). Eligibility: gross revenue up to R$4.8 million per year for EPP (Empresa de Pequeno Porte). Microempresa (ME): up to R$360,000/year. MEI (Microempreendedor Individual): up to R$81,000/year with a fixed monthly fee (~R$67-72 in 2024). Restrictions: some activities are excluded (financial institutions, factoring companies, tobacco/alcohol importers, etc.). Companies with partners who are government employees or who hold more than 10% in another company that together exceed the revenue limit may be excluded. The tax is calculated on gross revenue (not profit), with rates increasing progressively across 6 brackets (Anexos I through V) depending on the type of activity.

How are Simples Nacional tax rates calculated across the different Anexos?

Simples Nacional uses 5 tables (Anexos I-V) with 6 revenue brackets each: Anexo I (commerce): effective rates from 4.0% (up to R$180K) to ~19% (R$3.6M-4.8M). Anexo II (industry): 4.5% to ~21%. Anexo III (services — maintenance, travel agencies, accounting): 6.0% to ~33%. Anexo IV (services — cleaning, construction, legal, medical): 4.5% to ~33%. Note: Anexo IV does NOT include CPP — these businesses pay employer INSS separately. Anexo V (services — engineering, IT, consulting): 15.5% to ~33%. The Fator R rule: businesses in Anexo V can be taxed under Anexo III (lower rates) if their payroll-to-revenue ratio (Fator R) is ≥ 28%. Fator R = payroll costs (last 12 months) / gross revenue (last 12 months). This incentivizes hiring employees rather than using contractors. Calculation: the effective rate uses progressive brackets with the formula: Tax = (Revenue × Nominal Rate - Deduction) / Revenue. Example: Anexo I, 12-month revenue of R$500,000. Bracket 3: nominal rate 9.5%, deduction R$13,860. Effective rate = (R$500,000 × 0.095 - R$13,860) / R$500,000 = 6.73%. The DAS payment covers all included taxes, distributed according to fixed percentages within each Anexo (e.g., in Anexo I bracket 3: IRPJ gets 4.0%, CSLL 3.5%, COFINS 12.74%, PIS 2.76%, CPP 41.50%, ICMS 33.50%).

How does "Fator R" impact the taxation of service companies under Simples Nacional?

The "Fator R" is a ratio comparing a service company's payroll expenses (including pro-labore and INSS) to its gross revenue over the last 12 months. If this ratio is 28% or greater, the company's services are taxed according to Anexo III, which generally has lower initial rates. If the "Fator R" is less than 28%, the company is taxed by Anexo V, which typically presents higher initial tax rates for the same revenue bracket.

What are the gross revenue limits and "sublimites" for Simples Nacional eligibility?

To qualify for Simples Nacional, a company's annual gross revenue (RBT12) must not exceed R$ 4.8 million. Additionally, states and municipalities establish "sublimites," currently set at R$ 3.6 million, for the collection of ICMS (state tax) and ISS (municipal tax). If a company's revenue exceeds its state's sublimite but remains below R$ 4.8 million, it continues to pay federal taxes through Simples Nacional but must collect ICMS and ISS separately, outside the unified DAS.

How is the Simples Nacional payment (DAS) generated and when is it due?

The Documento de Arrecadação do Simples Nacional (DAS) is generated monthly through the PGDAS-D (Programa Gerador do Documento de Arrecadação do Simples Nacional - Declaratório) system after the company reports its gross revenue for the previous month. This single document consolidates all applicable federal, state, and municipal taxes. The DAS is typically due on the 20th day of the month following the month in which the revenue was earned.