Simples Nacional Calculator (1st to 6th band)
| Annex | FAT | Track | ALIQ | PD | ALIQE | Simple |
|---|
Simples Nacional Calculator 2026
The Simples Nacional 2026 Calculator was developed to help business owners and managers estimate their tax burden according to the current rules, taking into account the updated tables, gross revenue ranges and the application of the effective tax rate.
Simples Nacional is a tax system that unifies various federal, state and municipal taxes in a single tax form. However, the amount due is not calculated based solely on the nominal rate in the table. It is necessary to apply the effective rate formula, which takes into account:
- Gross revenue accumulated in the last 12 months
- Framework range in the corresponding annex
- Deductible portion provided for in the legislation
The formula used is:
Effective rate = (Gross Revenue 12 months × Nominal rate - Portion to be deducted) ÷ Gross Revenue 12 months
With the calculator, it is possible to quickly simulate the estimated amount of taxes due, providing greater financial predictability and support for the company's tax planning.
It is important to note that the tool is an estimate and does not replace individualized technical analysis, especially in scenarios involving mixed activities, the R factor, state sub-limits or possible impacts of the Tax Reform.
For a strategic and personalized assessment, count on the support of the CLM Controller team.
A Simples Nacional Calculator is an essential tool for entrepreneurs and managers who need to estimate their business's tax burden quickly and accurately.
Developed by CLM Controller, It takes into account the tables in force, the gross revenue ranges and the application of the effective tax rate, providing a clear view of what your company may owe the tax authorities.
More than a simple calculation resource, the tool supports strategic decisions related to tax planning.
In this article, you'll find out how the scheme works, which companies can join, how to interpret the annexes and how CLM Controller can turn data into a competitive advantage for your business.
What is Simples Nacional
Simples Nacional is a simplified tax regime established by Complementary Law 123/2006, created to reduce bureaucracy and the tax burden on Brazilian micro and small companies.
It unifies the payment of up to eight federal, state and municipal taxes in a single monthly form, the DAS, which facilitates the fiscal management of the business. The regime is administered by the Simples Nacional Management Committee and organized into annexes that vary according to the activity carried out by the company.
Each annex has gross revenue bands and progressive rates, calculated using the effective rate formula, which takes into account the accumulated revenue over the last 12 months and the portion to be deducted as provided by law.
Which companies can join Simples Nacional
To join Simples Nacional, the company must be a Microenterprise (ME) or Small Business (EPP), with annual gross revenue of up to R$ 4,800,000.00.
In addition to the turnover limit, the activity carried out must be permitted by the regime, as some categories are prohibited by law.
Companies in the retail trade, manufacturing, technology services, health, education, construction, transportation and communications sectors, among other eligible segments, can opt for Simples Nacional, according to the regime's annexes.
Use the Simples Nacional Calculator is a practical way of checking the tax impact even before formalizing the option for the regime. You also need to be in good standing with the IRS, states and municipalities, with no debts preventing you from joining.
Advantages of joining Simples Nacional
Opting for Simples Nacional can represent a strategic turning point in a company's tax management. For those who fit the criteria of the system, the advantages go far beyond bureaucratic simplification.
A Simples Nacional Calculator helps you visualize these advantages in a concrete way, allowing you to compare scenarios before making any decisions. Learn about the main benefits:
Unification of taxes in a single form
Instead of paying IRPJ, CSLL, PIS, Cofins, IPI, ICMS, ISS and CPP separately, entrepreneurs pay everything in a single tax document, the DAS. This reduces the risk of forgetfulness, simplifies the accounting routine and cuts operating costs related to tax management.
Progressive and potentially lower rates
The Simples Nacional tax rates vary according to the gross revenue range and the classification annex. For companies in the initial brackets, the tax burden tends to be lower than that of the Presumed Profit or Real Profit regimes, which represents a real saving in the business's cash flow.
Reducing tax bureaucracy
The scheme simplifies accessory obligations, This reduces the number of declarations and documents the company has to submit to the tax authorities. This frees up time and resources that can be directed towards more strategic business activities.
Easier access to credit lines
Companies opting for Simples Nacional have access to differentiated credit lines, such as those offered by Sebrae and BNDES, with more favorable conditions for micro and small companies. The fiscal regularity guaranteed by the regime makes it easier to prove their registration status with financial institutions.
Simplified labor and social security benefits
The employer's social security contribution is already included in the DAS for most attachments, which eliminates the need to pay the employer's INSS separately and reduces payroll charges, making hiring employees less costly.
Preference in public tenders
Complementary Law 123/2006 guarantees favorable treatment for micro and small companies in bidding processes. Companies opting for the Simples Nacional system are given preference in the event of a tie and can take part in exclusive tenders for this group.
Greater financial predictability
With rates defined by band and the possibility of simulating the amount due in advance, business owners gain predictability to plan their cash flow and make decisions with more certainty. A Simples Nacional Calculator is a direct resource for this tax projection exercise.
What is the R Factor and how does it influence the calculation of Simples Nacional?
The R Factor is an index used to determine whether a company providing services should be taxed under Annex III or Annex V of Simples Nacional, regimes with significantly different rates.
It is calculated by dividing the payroll accumulated over the last 12 months by the gross revenue accumulated over the same period. When the result is equal to or greater than 28%, the company falls under Annex III, which has lower tax rates.
If the index is below this percentage, the classification occurs in Annex V, with higher taxation. For this reason, decisions on hiring, pro-labore and payroll structure have a direct impact on the tax burden, making labor planning an indispensable part of the tax strategy.
Get to know CLM Controller's Simples Nacional Calculator
The Simples Nacional Calculator developed by CLM Controller was created to offer entrepreneurs a quick and reliable estimate of the tax burden within the regime.
The tool takes into account the updated 2026 tables, the gross revenue ranges from R$ 144,000.00 to R$ 4,800,000.00 and the five annexes of Simples Nacional, covering trade, industry and service activities.
With it, you can simulate the tax impact of different monthly billing scenarios before making strategic decisions.
More than a calculation resource, the Simples Nacional Calculator CLM is the starting point for a more in-depth conversation with experts who understand your business and act with a focus on results, not just on compliance.
Understand the differences between the Simples Nacional annexes
Simples Nacional organizes business activities into five annexes, each with its own gross revenue ranges, nominal rates and deductible portions. Understanding which annex your company falls into is fundamental to correctly calculating the tax due and identifying tax planning opportunities.
Trade (Annex I)
Annex I is intended for companies that carry out commercial activities, i.e. those that buy and resell goods. This is the case for physical and virtual stores, distributors and retailers in general.
The rates in this annex start at 4% in the first band and reach 19% in the last, applied to monthly turnover based on gross revenue accumulated over the previous 12 months.
|
Accumulated gross revenue in 12 months |
Nominal rate |
Portion to be deducted |
|
Up to R$ 180,000.00 |
4.00% |
- |
|
From R$ 180.000,01 to R$ 360.000,00 |
7,30% |
R$ 5,940.00 |
|
From R$ 360.000,01 to R$ 720.000,00 |
9.50% |
R$ 13,860.00 |
|
From R$ 720.000,01 to R$ 1.800.000,00 |
10.70% |
R$ 22.500,00 |
|
From R$ 1.800.000,01 to R$ 3.600.000,00 |
14,30% |
R$ 87.300,00 |
|
From R$ 3.600.000,01 to R$ 4.800.000,00 |
19.00% |
R$ 378.000,00 |
Industry (Annex II)
Annex II covers industrial companies, i.e. those that transform raw materials into finished or semi-finished products. Factories, manufactories and processing industries in general fall into this category.
Compared to Annex I, the rates are slightly higher in some bands, reflecting the tax complexity of the industrial sector. Use the Simples Nacional Calculator is especially useful for industries that need to project the tax cost on different production and sales volumes.
|
Accumulated gross revenue in 12 months |
Nominal rate |
Portion to be deducted |
|
Up to R$ 180,000.00 |
4.50% |
- |
|
From R$ 180.000,01 to R$ 360.000,00 |
7.80% |
R$ 5,940.00 |
|
From R$ 360.000,01 to R$ 720.000,00 |
10.00% |
R$ 13,860.00 |
|
From R$ 720.000,01 to R$ 1.800.000,00 |
11,20% |
R$ 22.500,00 |
|
From R$ 1.800.000,01 to R$ 3.600.000,00 |
14.70% |
R$ 85.500,00 |
|
From R$ 3.600.000,01 to R$ 4.800.000,00 |
30.00% |
R$ 720.000,00 |
Services (Annex III)
Annex III includes service providers with characteristics that favor lower rates, such as those with an R Factor equal to or greater than 28%.
Among the activities covered are travel agencies, installation services, fitness centers, architectural and engineering firms, among others.
This annex is usually more advantageous than Annex V for companies with a significant payroll in relation to turnover.
|
Accumulated gross revenue in 12 months |
Nominal rate |
Portion to be deducted |
|
Up to R$ 180,000.00 |
6.00% |
- |
|
From R$ 180.000,01 to R$ 360.000,00 |
11,20% |
R$ 9,360.00 |
|
From R$ 360.000,01 to R$ 720.000,00 |
13,20% |
R$ 17,640.00 |
|
From R$ 720.000,01 to R$ 1.800.000,00 |
16.00% |
R$ 35.640,00 |
|
From R$ 1.800.000,01 to R$ 3.600.000,00 |
21.00% |
R$ 125.640,00 |
|
From R$ 3.600.000,01 to R$ 4.800.000,00 |
33.00% |
R$ 648.000,00 |
Services (Annex IV)
Annex IV is aimed at service providers in areas such as construction, surveillance and cleaning, among other activities that require greater use of labor.
An important difference between this annex and the others is that the employer's social security contribution is not included in the DAS and is paid separately.
For companies that fall into this category, simulate scenarios with the Simples Nacional Calculator becomes even more relevant, as the total cost of taxes goes beyond what appears on the monthly bill.
|
Accumulated gross revenue in 12 months |
Nominal rate |
Portion to be deducted |
|
Up to R$ 180,000.00 |
4.50% |
- |
|
From R$ 180.000,01 to R$ 360.000,00 |
9.00% |
R$ 8,100.00 |
|
From R$ 360.000,01 to R$ 720.000,00 |
10,20% |
R$ 12,420.00 |
|
From R$ 720.000,01 to R$ 1.800.000,00 |
14.00% |
R$ 39.780,00 |
|
From R$ 1.800.000,01 to R$ 3.600.000,00 |
22.00% |
R$ 183.780,00 |
|
From R$ 3.600.000,01 to R$ 4.800.000,00 |
33.00% |
R$ 828.000,00 |
Services (Annex V)
Annex V applies to service companies with a less labor-intensive profile in relation to turnover, such as engineering, advertising, technology and other intellectual activities of a technical or scientific nature, when the R Factor is less than 28%.
The rates in this annex are the highest of the five, which reinforces the importance of monitoring the R Factor and structuring the payroll strategically to migrate to Annex III whenever possible.
|
Accumulated gross revenue in 12 months |
Nominal rate |
Portion to be deducted |
|
Up to R$ 180,000.00 |
15.50% |
- |
|
From R$ 180.000,01 to R$ 360.000,00 |
18.00% |
R$ 4.500,00 |
|
From R$ 360.000,01 to R$ 720.000,00 |
19.50% |
R$ 9.900,00 |
|
From R$ 720.000,01 to R$ 1.800.000,00 |
20.50% |
R$ 17.100,00 |
|
From R$ 1.800.000,01 to R$ 3.600.000,00 |
23.00% |
R$ 62.100,00 |
|
From R$ 3.600.000,01 to R$ 4.800.000,00 |
30.50% |
R$ 540.000,00 |
How to use CLM Controller's Simples Nacional Calculator
Use the Simples Nacional Calculator of CLM Controller is simple and intuitive. Follow the steps below to obtain your tax estimate:
Step 1: Enter the gross revenue accumulated over the last 12 months Enter the total amount invoiced by the company in the last 12 months. This data is essential for determining which Simples Nacional bracket your company falls into and which nominal tax rate will be applied.
Step 2: Select the annex corresponding to your activity Identify whether your company operates in commerce, industry or services and enter your monthly turnover in the corresponding annex field. The calculator includes all five annexes of the regime.
Step 3: Fill in the billing for the month Enter the amount your company invoiced in the reference month. Based on this amount, the system will calculate the estimated tax using the effective tax rate formula.
Step 4: Analyze the result The tool displays the effective tax rate calculated and the estimated amount of taxes to be paid for the period. Use this data to compare scenarios, plan your cash flow and inform conversations with your accountant.
It is worth noting that Simples Nacional Calculator is an estimate. Situations involving mixed activities, application of the R Factor, state sub-limits or the possible effects of the Tax Reform require an in-depth technical assessment, which goes beyond what any automated tool can offer.
For these cases, you can count on CLM Controller's specialized team.
How to pay Simples Nacional
Understanding how to pay Simples Nacional tax is just as important as knowing how to calculate the amount due. The system has its own payment logic which, when properly understood, facilitates financial management and avoids problems with the tax authorities. Here's everything you need to know about the payment process.
The Simples Nacional tax document (DAS)
Payment for Simples Nacional is made through the DAS, the Documento de Arrecadação do Simples Nacional. This is a unified form that brings together all the taxes owed by the company for the period, eliminating the need to generate separate slips for each tax. The DAS is generated monthly on the Simples Nacional Portal, available on the Receita Federal website, and can be paid at any bank, lottery shop or via internet banking.
Payment deadline
The DAS must be paid by the 20th of the month following the calculation period. If this day falls on a weekend or public holiday, the due date is brought forward to the previous working day.
Failure to pay on time will result in a fine of 2% on the amount due, plus interest based on the Selic rate, and could lead to exclusion from the scheme in the event of repeated defaults.
How to generate the DAS
To generate the DAS, the business owner or their accountant must access the Simples Nacional Portal and use PGDAS-D, the Simples Nacional Collection Document Generator Program.
On this platform, it is necessary to report monthly gross revenues segregated by annex and, where applicable, separate revenues subject to different taxes, such as exports or activities with tax substitution.
Once filled in, the system automatically calculates the amount due and generates the DAS for payment.
Exclusion from the scheme due to default
Repeated delinquency can lead to exclusion from Simples Nacional, forcing the company to migrate to Simples Nacional. Presumed Profit or Real Profit, These schemes are generally more expensive for small businesses.
Exclusion occurs when the company accumulates debts above the limit allowed without installments or payment. For this reason, monitoring the due date of the DAS and keeping cash planning in line with tax obligations is an indispensable practice for any entrepreneur opting for the regime.
The importance of specialized accounting support
Although Simples Nacional is a simplified system, its correct operation requires attention to details that go beyond the generation and payment of the DAS.
The segregation of income, the correct classification in the annexes, the monitoring of the R Factor, the state ICMS and ISS sub-limits and the effects of legislative changes, such as those envisaged by the Tax Reform, are all aspects that require qualified technical support.
Relying on a specialized accounting team guarantees not only compliance with obligations, but also the identification of opportunities to legally reduce the tax burden.
How to opt in
The option for Simples Nacional must be made exclusively in January of each year, by the last working day of the month, with retroactive effect to January 1st.
Newly-opened companies have a different deadline: they can apply for membership within 30 days of receiving the last registration required for the business to operate, be it federal, state or municipal.
The application is made through the Simples Nacional Portal, in the taxpayer's restricted area. Before applying, it is essential to check that the company meets all the legal requirements, such as the turnover limit, the nature of the activity and tax compliance.
A prior analysis with a tax specialist avoids surprises and ensures that the choice is made at the most advantageous time for the business.
Still have questions about the Simples Nacional Calculator?
A Simples Nacional Calculator of CLM Controller is the starting point for smarter tax management. But each company has its own particularities, and a simulation, no matter how accurate, is no substitute for the technical eye of someone who deeply understands your sector and your moment in business.
A CLM Controller has more than 100 experts ready to turn numbers into strategy. If you want to go beyond the estimate and make tax decisions with confidence and technical backing, talk to an expert of CLM Controller and request a strategic diagnosis for your company.