Simples Nacional Hybrid vs. Pure Simulator | CLM Controller

Simples Nacional Hybrid vs. Pure Simulator

Compare your company’s estimated tax liability under each model of the Tax Reform. The DAS is automatically calculated using the official Simples Nacional formula (Annexes I through V of LC 123/2006) based on the data you enter below—even when the company has revenue under more than one Annex.

1Revenue and Payroll

Cumulative data for the past 12 months — used to calculate the tax bracket and the R Factor under both systems.

RBT12 exceeds the Simples threshold (R$ 4,800,000.00) — you should review your tax classification with your accountant.
Used only for Factor R (to determine whether to use Annex III or V). Includes pro-labore, salaries, and payroll taxes.
Generates the partner’s INSS and IRRF — taxes calculated separately from the DAS, which are the same under both regimes.
2Revenue for the Tax Assessment Period (PA) by Annex

Report the gross revenue for the current month, broken down by activity. Fill in only the fields that apply to your company.

The Annex (III or V) is determined by the R Factor, calculated based on the Spreadsheet and the RBT12 above.
For activities that are always listed in Annex III, regardless of the R Factor (e.g., daycare centers, travel agencies—Art. 18, §5-B of LC 123/2006).
For activities that are always taxed under Annex IV (e.g., cleaning, security, construction—Art. 18, §5-C of LC 123/2006), regardless of the R Factor. The employer’s CPP contribution under this Annex is always paid separately from the DAS.
iTax Reform and Simples Nacional

LC 214/2025 — Schedule and Rules

  • 2026 — Testing Phase

    CBS 0.9% and IBS 0.1%, fully offset against current taxes—at no additional effective cost. Companies under the Simples tax regime are exempt from itemizing IBS/CBS on the invoice; companies under the Real Profit and Presumed Profit regimes are subject to the nominal rates. Window for opting for the Hybrid regime: September 2026.

  • 2027 — The Hybrid Takes Effect

    CBS replaces the "actual" PIS/COFINS (8.8%). IBS is still nominal (0.1%). Those who do not opt for the Hybrid system will continue to pay the full ICMS and ISS rates under the DAS.

  • 2027–2032 — Gradual Transition

    ICMS and ISS coexist with the IBS, which rises progressively (from ~1.8% in 2029 to ~7.1% in 2032) while ICMS and ISS fall by the same proportion.

  • 2033 — Integral Model

    Permanent elimination of ICMS and ISS. IBS and CBS total ~26.5% (the statutory cap under LC 214/2025) and will also become permanent components of the tax rates in the Simples Annexes. In July 2026, the IBS Management Committee estimated the rate at 27.91% for budgetary purposes—a preliminary projection, not a revision of the statutory cap: if the final reference rate exceeds 26.5%, the law requires the Executive Branch to propose measures to Congress to bring it back within the limit. Manually adjust the "VAT Rate" field if you want to simulate the more conservative scenario of 27.91%.

📅 Semiannual Option Windows (CGSN Resolution No. 186/2026)
September 1–30, 2026: Hybrid option for Jan–Jun 2027 (can be canceled by Nov. 30, 2026).
March 2027: The new semi-annual window establishes the framework for July–December 2027.
Once the withdrawal period has ended, the decision is final until the next semester-long withdrawal period.
✅ When is a hybrid vehicle a good choice?
  • B2B companies that sell to customers under the Actual or Presumed Profit tax regimes
  • Sectors with many taxable inputs (significant input credits)
  • Items in the national basic food basket (zero IBS/CBS tax rate)
  • Companies with sufficient capacity to handle the additional operational complexity
⚠️ When Might the Traditional Approach Be Better?
  • B2C Companies (End consumers do not benefit from IBS/CBS tax credits)
  • Few taxable inputs, low volume of purchases eligible for tax credits
  • When the operational complexity of the hybrid structure outweighs the tax benefit

The schedule above complies with LC 214/2025 and CGSN Resolution No. 186/2026. The percentages for 2029 and beyond are still subject to further regulations and may be adjusted. This content is for informational purposes only—it does not replace guidance from an accountant regarding your company’s specific situation.

≡Total Load Comparison

Traditional vs. Hybrid — calculated based on the data entered in the other tabs.

ComponentTraditionalHybrid
DAS in fullR$ 0,00-
Reduced DAS (remains under the Simples system)-R$ 0,00
Calculated CBS (excluding DAS)-R$ 0,00
Severe IBS (outside the DAS)-R$ 0,00
INSS Pro-Lab.R$ 0,00R$ 0,00
Pro-Lab Withholding Tax (IRRF).R$ 0,00R$ 0,00
Grand TotalR$ 0,00R$ 0,00
Fill in the information on the Traditional/Hybrid tabs and click Calculate to view the comparison.
DAS — Traditional Simples
R$ 0,00
PA Revenue: R$ 0.00
RBT12: R$ 1,200,000.00
Total Taxes

This calculator is for informational purposes only and provides estimates based on the data provided, the regulations consulted, and the assumptions indicated—it is a comparative decision-support simulator, not a calculation with guaranteed accuracy. The DAS is calculated using the official Simples Nacional formula (Annexes I through V of LC 123/2006) based on the reported RBT12, with segregation by Annex when revenue is derived from more than one activity. For RBT12 amounts exceeding R$ 4,800,000.00 or when revenue for the calculation period is zero, the calculation and comparison of tax regimes are disabled, as the company does not qualify for Simples in this scenario. Above R$ 3,600,000.00 (sub-threshold), ICMS/ISS is collected separately from DAS, at the state/municipality’s own tax rate, and is not included in the totals below. The nominal tax rate for the 6th bracket (above R$ 3,600,000.00) is approximately 0.10 percentage points lower in 2027 and 2028 than in other years, reflecting the transition period of the reform — the calculation already applies this adjustment automatically based on the selected year. The DAS reduction under the Hybrid Regime uses the official DAS allocation table by Annex and bracket (LC 214/2025 + LC 227/2026) — not an average percentage — including the ISS ceiling in the 5th bracket of Annexes III and IV, which also decreases year by year (5% in 2027–2028, 4.5% in 2029, falling until the ISS is phased out of the revenue-sharing formula in 2033), with the surplus redistributed among the other taxes. CBS and IBS are calculated separately (non-cumulative regime), with no offsetting between the two taxes. The VAT rate (CBS+IBS) follows the transition schedule of LC 214/2025: ~8.9% in 2027–2028, rising gradually to ~26.5% in 2033 — adjust the field according to the simulated year; starting in 2029, both the reference rate and the DAS allocation used in the calculation are estimates, as the law has not yet set the definitive values for that period. The IBS/CBS credit available to corporate clients differs under each regime: under the Traditional regime, it is limited to the portion of CBS/IBS embedded in the DAS (Art. 47, §9, LC 214/2025); in the Hybrid regime, it corresponds to the full amount shown on the invoice—and applies only to customers who calculate VAT under the regular regime. In Annex IV, the employer’s social security contribution (CPP) is always collected separately from the DAS in both regimes and is not included in the totals. The INSS on pro-labore uses a rate of 11%, capped at the RGPS ceiling in effect in 2026 (R$ 8,475.55); the IRRF uses the monthly progressive tax schedule in effect since January 2026 (Law No. 15,270/2025), including the exemption bracket up to R$ 5,000.00 and the reduced rate bracket between R$ 5,000.01 and R$ 7,350.00—a reform distinct from the Consumption Tax Reform. The best decision depends on an individualized accounting analysis—contact CLM Controller before opting for the Hybrid Regime.

Hybrid vs. Pure Simples Nacional

The calculator allows you to compare, on an estimated basis, the tax cost of the pure Simples Nacional system with the hybrid model provided for by the Tax reform.

How to Use the Hybrid vs. Pure Simples Nacional Calculator

To run the Simples Nacional simulation:

  1. Select the Simples Nacional annex that corresponds to the company's business activity.
  2. Enter the monthly amount you currently pay through DAS.
  3. Enter the company's monthly gross revenue.
  4. Indicate what percentage of revenue corresponds to purchases and supplies that may generate IBS and CBS credits.
  5. Click “Calculate” to view the comparison between the two models.

Under the “Simples Puro” system, IBS and CBS remain part of the single tax return. Under the hybrid model, however, the company remains in the Simples Nacional system but begins to calculate and pay IBS and CBS separately, under the regular tax regime.

Pay attention to the results

This The tool provides only an initial estimate. The reference rates for IBS and CBS are still subject to official definitions and will be implemented gradually during the transition period of the Tax Reform.

The result may also vary depending on:

• Simples Nacional annex and bracket;

• cumulative revenue over the past 12 months;

• the company's business activities;

• proportion of sales to businesses and end consumers;

• expenses and purchases that actually generate credits;

• payroll costs;

• benefits, reductions, and specific programs;

• customers' ability to claim tax credits;

• the year covered by the tax reform transition.

Therefore, the estimate provided by the calculator does not constitute a definitive tax recommendation and should not be used on its own to choose between the “pure” Simples and the “hybrid” Simples.

Which model offers the best value?

The "Simples Puro" tax regime may be more advantageous for businesses that primarily sell to end consumers or have few deductible expenses.

The hybrid model may be worth considering for B2B companies, especially when there are significant purchases that generate IBS and CBS credits or when customers value the tax credit received from these transactions.

However, paying less directly does not necessarily mean having the best strategy. The decision can also affect prices, profit margins, cash flow, tax obligations, and commercial competitiveness.

Run a custom analysis with CLM Controller

Before choosing between the standard Simples Nacional and the hybrid Simples Nacional, it is essential to consult a specialized accountant. The analysis should take into account the company’s actual data, the rules applicable to its business, and the changes expected at each stage of the tax reform.

CLM Controller can perform a customized tax simulation, assess potential IBS and CBS credits, and identify the most appropriate model to protect your company’s profit margin and competitiveness.

Don't make that decision based solely on the estimate. Talk to the experts at CLM Controller and prepare your company for the new Simples Nacional rules.