Simples Nacional explained for foreign founders

Simples Nacional explained for a foreign founder starts with eligibility: the regime is open to companies with up to R$4.8 million in annual revenue. A foreign founder registers a CNPJ through REDESIM first, then opts into Simples Nacional within the same tax year; the regime bundles federal, state and municipal taxes into a single monthly payment, the DAS, calculated from six progressive brackets.

How REDESIM registration works for a foreign founder

The process runs through a viability check on the company name and address, a Documento Básico de Entrada (DBE), registration with the state’s Junta Comercial, and CNPJ issuance through the Módulo de Administração Tributária (MAT), in force since December 1, 2025; licensing follows when the activity requires it. The full process takes up to 90 days. A foreign founder without a Brazilian CPF typically needs a local representative or accountant to file the registration and activate the digital certificate.

The six Simples Nacional brackets

Simples Nacional groups activities into annexes by type: commerce, industry, and several service annexes, each with its own progressive rate table. Service activities such as consulting or software development apply an additional test, the Fator R, comparing the last 12 months of payroll to the last 12 months of revenue; below 28%, the activity moves from the lower-rate Anexo III to the costlier Anexo V.

Revenue tiers above Simples Nacional

Companies above R$4.8 million in annual revenue move to Lucro Presumido, available up to R$78 million; above R$78 million, Lucro Real becomes mandatory. Each regime changes how federal and state taxes are calculated on the same CNPJ.

Why an online accounting service matters here

An accountant or an online accounting service handles the CNPJ registration, the Simples Nacional bracket selection and the monthly DAS calculation, since a foreign founder without a Brazilian CPF or digital certificate generally cannot file these steps directly.