🇧🇷Brazil tax deadlines

Brazil Tax & Filing Deadlines

Every Brazil statutory deadline a founder needs to know. Penalties, checklists and source links to Receita Federal do Brasil and Juntas Comerciais (state commercial registries) through REDESIM.

Simples Nacional DAS and PGDAS-D (monthly)

20th of the month after the month of revenue. If the 20th has no banking hours, the DAS is paid on the next business day. The PGDAS-D is due on the 20th itself.

The monthly Simples Nacional calculation (PGDAS-D) and the single DAS payment that covers federal, state and municipal taxes. One DAS replaces separate payments of IRPJ, CSLL, PIS, COFINS, the employer INSS in most annexes, ICMS and ISS, so it is the main monthly tax date for most small Brazilian companies.

DEFIS (annual Simples Nacional declaration)

As a rule, by 31 March of the year after the calendar year.

The annual socioeconomic and tax declaration of a Simples Nacional company. It brings together the year's figures already reported month by month in the PGDAS-D, plus information about the partners and the company.

DAS-MEI (monthly)

20th of the following month. If the 20th has no banking hours, the payment is due on the next business day.

The fixed monthly payment of a Microempreendedor Individual. The amount covers the MEI's INSS contribution plus a fixed amount of ICMS, ISS or both, depending on the activity. It does not change with revenue, as long as revenue stays within the MEI limit.

DASN-SIMEI (annual MEI declaration)

31 May of the year after the calendar year. After closure: the last day of June if closed from January to April, otherwise the last day of the month after closure.

The annual declaration of the MEI's gross revenue. The declaration tells the Receita Federal how much the MEI earned in the year and whether there was an employee. It is the MEI's one annual report.

IRPJ and CSLL (quarterly)

Last business day of the month after the quarter: April, July, October and January for calendar quarters. Or three monthly quotas, the later two with Selic interest.

The quarterly payment of corporate income tax and CSLL for companies on Lucro Presumido or quarterly Lucro Real. Under Lucro Presumido the profit is a share of revenue set by activity; under quarterly Lucro Real it comes from the books. Either way, the tax is paid by DARF each quarter.

PIS and COFINS (monthly)

25th of the month after the month of revenue. If the 25th is not a business day, the date moves earlier to the previous business day.

The monthly federal contributions on revenue for companies outside the Simples Nacional. Lucro Presumido companies usually use the cumulative regime and Lucro Real companies the non-cumulative one, which allows credits on some purchases. From 2027 the CBS takes their place.

ECD and ECF (annual SPED returns)

ECD by the last business day of June; ECF by the last business day of July; both for the previous calendar year.

The digital accounting books (ECD) and the corporate income tax bookkeeping return (ECF), sent through SPED. The ECD is the company's books in digital form, signed with a digital certificate. The ECF reports how the accounting profit becomes the taxable profit and the tax paid.

DCTFWeb and FGTS (monthly payroll)

DCTFWeb by the 15th of the next month (next business day if not one); its DARF by the 20th, moved earlier when the 20th has no banking hours. FGTS by the 20th, moved earlier to the previous business day.

The monthly payroll obligations of an employer: eSocial, the DCTFWeb with its DARF, and the FGTS deposit. Payroll runs in a fixed order: eSocial first, then the DCTFWeb built from it, then the payments. A problem in eSocial stops the DCTFWeb from closing.

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