What is Simples Nacional?
The Simples Nacional is the single tax regime for micro and small companies with revenue up to R$4.8 million a year. One monthly DAS covers IRPJ, CSLL, PIS, COFINS, the employer social security contribution, ICMS and ISS.
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Current Rate (Calendar year. PGDAS-D and DAS by the 20th of each month; the DEFIS, as a rule, by 31 March.)
From the LC 123/2006 annex tables. First band (up to R$180,000 of 12-month revenue): 4% in Annex I (commerce), 6% in Annex III (most services), 15.5% in Annex V.
Example
A software company with a fator R of 28% or more is taxed under Annex III; below 28% the same activity falls in Annex V, with a higher rate.
How Simples Nacional works in Brazil
The company calculates its tax in the PGDAS-D each month. A sociedade anônima cannot opt in. From 2026 a PGDAS-D sent after the 20th carries a fine of 2% a month. From 2027 a Simples company may choose to pay the new CBS and IBS outside the DAS.
Finn tracks the DAS and DEFIS dates. AccountsOS does not send the PGDAS-D or pay the DAS.
Related terms
The MEI is an individual entrepreneur with revenue up to R$81,000 a year and at most one employee, who pays a fixed monthly DAS-MEI instead of calculating taxes.
IRPJ (Imposto sobre a Renda das Pessoas Jurídicas) is the federal corporate income tax. Outside the Simples Nacional it is 15% of profit plus a 10% surcharge on profit above R$20,000 a month.
ICMS is the state tax on the circulation of goods and on interstate transport and communication services. Each state sets its own internal rates, dates and rules.
ISS is the municipal tax on services. Each municipality sets its rate within the national range and its own rules for invoices and payment.
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