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

Last updated: 25 October 2026
Country: Brazil
Category: tax

**Quick answer:** 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.

## Detailed explanation

## One payment

The DAS covers IRPJ, CSLL, PIS, COFINS, the employer social security contribution for most annexes, ICMS and ISS.

## The rate

The rate comes from the annex tables of Lei Complementar 123/2006, by activity and revenue in the last 12 months. In the first band (up to R$180,000) it is 4% in Annex I (commerce), 6% in Annex III (most services) and 15.5% in Annex V. The fator R, payroll over revenue in the last 12 months, of 28% or more moves some services from Annex V to Annex III.

## Dates

- PGDAS-D and DAS: by the 20th of the next month. If the 20th has no banking hours, the DAS is paid on the next business day.
- DEFIS: as a rule by 31 March.
- From 1 January 2026 a late PGDAS-D carries a fine of 2% a month.

## From 2027

A Simples company may choose to pay the new CBS and IBS outside the DAS. The window for the first half of 2027 closes on 30 October 2026.

## What Finn does

Finn tracks the DAS and DEFIS dates and shows your 12-month revenue when you ask. It does not send the PGDAS-D or pay the DAS.

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

## Common mistakes to avoid

- Using the first-band rate as the company's rate
- Ignoring the fator R
- Paying the DAS without the PGDAS-D

## Frequently asked questions

### What is the revenue limit?

R$4.8 million a year, with a separate limit for exports.

### When is the DAS due?

By the 20th of the next month.

### Can an S.A. use the Simples?

No.

## Practical tips

- Track payroll each month if the fator R applies to you
- Put the 20th in your calendar every month

## Related questions

- [Which tax regime does a Brazilian company use: MEI, Simples Nacional, Lucro Presumido or Lucro Real?](https://accounts-os.com/br/questions/which-tax-regime-should-my-brazilian-company-use)
- [What changes with the CBS and IBS in 2026 and 2027?](https://accounts-os.com/br/questions/what-changes-with-the-cbs-and-ibs-in-2026)