# What is Simples Nacional?

Country: Brazil

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.

## 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.

Source: https://www.gov.br/pt-br/servicos/declarar-apuracoes-mensais-do-simples-nacional

## Related terms

- [MEI (Microempreendedor Individual)](https://accounts-os.com/br/glossary/mei-brazil)
- [IRPJ (Brazil)](https://accounts-os.com/br/glossary/irpj-brazil)
- [ICMS](https://accounts-os.com/br/glossary/icms-brazil)
- [ISS (ISSQN)](https://accounts-os.com/br/glossary/iss-brazil)