When Simples Nacional Is Not the Best Option
Simples Nacional costs more when the Fator R is below 28%, revenue passes R$ 3.6M or the partners are ineligible. See when Lucro Presumido wins.
Ler artigo →Simples Nacional Explained
An independent guide to Brazil's Simples Nacional tax regime, company registration and compliance for founders opening a business from abroad.
The Five Simples Nacional Annexes: Activities, Rates and Brackets
Simples Nacional has five annexes. See which activities each covers, the nominal rates and deductions per bracket, and how to get the effective rate.
Ler artigo →Fator R under Simples Nacional
Fator R decides between Anexo III (from 6%) and Anexo V (from 15.5%) in Simples Nacional. See the 28% threshold, formula and a worked example.
Ler artigo →Simples Nacional Obligations: DAS and DEFIS Deadlines
DAS is due on the 20th of every month; DEFIS is an annual filing due March 31. What each Simples Nacional obligation covers and who files it.
Ler artigo →Simples Nacional vs Lucro Presumido for Services
Simples Nacional starts at 6% (Anexo III) or 15.5% (Anexo V) up to R$ 4.8M revenue; Lucro Presumido taxes about 11.33% up to R$ 78M. Compare both for services.
Ler artigo →Simples Nacional explained for foreign founders
Simples Nacional caps eligibility at R$4.8 million in annual revenue and sets tax through six brackets; foreign founders register a CNPJ first, then opt in.
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