Simples Nacional: Who Qualifies and What You Get
Learn how small businesses in Brazil can simplify their tax obligations through a unified collection system for multiple government taxes.
Simples Nacional is a simplified tax regime designed to help small businesses manage their various tax obligations through a single, unified payment system.
Who it's for
This scheme is available to small businesses that earn an annual revenue of up to R$ 4.8 million.
What you get
Instead of paying multiple different taxes to various levels of government, you get a unified collection process. This allows you to pay federal, state, and municipal taxes through one system, combining several different obligations into a single collection.
What it costs you
There is no fee to join the scheme, but you must pay a monthly tax amount. This amount is calculated based on your business's monthly gross revenue.
The catch to know
The system uses different tax tables, known as "Anexo" tables, to determine your specific rate. It is important to ensure you are correctly categorized, as choosing the wrong table can lead to paying higher tax rates than you actually owe.
How to apply
- Confirm your business's annual revenue stays within the allowed limit.
- Determine which tax table (Anexo) is correct for your specific business type.
- Complete the registration process through the official government portal.
- Manage your monthly payments through the designated calculation system.