Brazil Accounting Questions Answered

Which tax regime does a Brazilian company use: MEI, Simples Nacional, Lucro Presumido or Lucro Real?

It depends on revenue, activity and legal form. MEI up to R$81,000 a year, Simples Nacional up to R$4.8 million, Lucro Presumido up to R$78 million of revenue in the previous year, and Lucro Real for anyone above that or by choice.

How does the Simples Nacional work, and when is the DAS due?

The Simples Nacional is one regime for companies with revenue up to R$4.8 million a year. Each month you send the PGDAS-D and pay one DAS by the 20th of the next month.

How is tax calculated under Lucro Presumido, and what changed in 2026?

Profit is presumed as a share of revenue (8% for commerce and industry, 32% for services, for IRPJ), and IRPJ and CSLL are charged on it each quarter. From 2026 the percentages rise by 10% on revenue above R$5 million a year.

What are IRPJ and CSLL, and what rate do Brazilian companies pay?

IRPJ is 15% of profit plus 10% on profit above R$20,000 a month. CSLL is 9% for most companies. Together, a 34% headline rate outside the Simples Nacional.

Are dividends taxed in Brazil from 2026?

Yes, above a threshold. From 2026, when a company pays one resident individual more than R$50,000 of profits in a month, it withholds 10% on the whole amount. Profits for years up to 2025 approved by 31 December 2025 stay exempt.

What changes with the CBS and IBS in 2026 and 2027?

2026 is a test year: CBS at 0.9% and IBS at 0.1% appear on invoices and are offset against PIS and COFINS. From 2027 the CBS replaces PIS and COFINS. ICMS and ISS are phased out from 2029 and end in 2033.

What is an MEI and how much does it pay in 2026?

An MEI is an individual entrepreneur with revenue up to R$81,000 a year and at most one employee. In 2026 the monthly DAS-MEI is R$82.05 for commerce or industry, R$86.05 for services and R$87.05 for both.

What is a CNPJ, and is it changing?

The CNPJ is the national registration number of a company, an EI or an MEI. It has 14 characters, and since 31 July 2026 new ones may contain letters in the first 12 positions. Existing CNPJs do not change.

Can AccountsOS issue an NF-e or NFS-e?

No. AccountsOS does not issue NF-e, NFC-e or NFS-e, and a PDF invoice from AccountsOS is not a legal Brazilian fiscal document. You issue the legal document through the SEFAZ, the city, the national NFS-e issuer or your provider, and AccountsOS keeps the books.

How much does an employee cost in Brazil in 2026?

On top of pay, an employer outside the Simples pays INSS of 20% plus RAT of 1% to 3% (times the FAP) plus third-party contributions, FGTS of 8%, and a 13th salary. The employee's own INSS is 7.5% to 14% up to the R$8,475.55 ceiling.