If you are an entrepreneur or intend to start a business, understanding how to calculate Simples Nacional is essential to ensure that your company remains compliant with the law and avoids tax problems.
Simples Nacional is a tax regime created to make life easier for micro and small companies in Brazil. With it, companies can pay a series of taxes in a simplified way and with a single form, according to their gross revenue.
In this article, we'll explain in detail how to calculate Simples Nacional and the main points you need to look out for to avoid making tax mistakes.
In addition, we will point out the differences between tax regimes, such as Presumed Profit and Real Profit, so that you understand whether Simples Nacional is the best option for your business.
To find out more and clear up all your doubts, stay with us and follow this article to the end.
What is Simples Nacional?
O Simples Nacional is a tax regime created by the Complementary Law 123/2006, for micro-enterprises (ME) and small companies (EPP).
In practice, it aims to simplify tax collection by bringing together various taxes and contributions in a single monthly payment slip. This reduces bureaucracy and makes it easier for companies to manage their finances.
Companies opting for Simples Nacional pay taxes based on their annual gross revenue, and the rate to be applied depends on the company's monthly turnover.
It is very important to note that Simples Nacional is a progressive system: the higher the gross revenue, the higher the rate that will be applied.
How to calculate Simples Nacional [Step by Step]
Now that you know what Simples Nacional is, it's time to understand how to calculate Simples Nacional for your company.
The calculation is based on the company's gross revenue over the previous 12 months, taking into account the Simples Nacional rate table.
The process involves a few steps that you need to know in order to avoid tax mistakes. Check them out!
Spreadsheet
Simples taxes
1 Identify your company's turnover
The first step to calculating Simples Nacional is to identify your company's turnover.
Simples Nacional takes into account the company's gross revenue over the last 12 months, not the turnover for a single month.
This gross revenue includes all amounts received by the company, regardless of their origin (sales, services rendered, etc.).
2.Consult the Simples Nacional rate table
O Simples Nacional has a set of progressive rate tables, which vary according to the company's annual gross revenue and type of activity.
In short, the rate applied to your company will depend on the activity it carries out and its turnover over the last 12 months.
Get to know the Simples annexes:
Annex I - Trade
| Track | Revenue in 12 months | Rate | Amount to be deducted |
|---|---|---|---|
| 1ª | Up to 180,000.00 | 4.00% | - |
| 2ª | From 180,000.01 to 360,000.00 | 7,30% | R$ 5,940.00 |
| 3ª | From 360,000.01 to 720,000.00 | 9.50% | R$ 13,860.00 |
| 4ª | From 720,000.01 to 1,800,000.00 | 10.70% | R$ 22.500,00 |
| 5ª | From 1,800,000.01 to 3,600,000.00 | 14,30% | R$ 87.300,00 |
| 6ª | From 3,600,000.01 to 4,800,000.00 | 19.00% | R$ 378.000,00 |
Annex II - Industry
| Track | Revenue in 12 months | Rate | Amount to be deducted |
|---|---|---|---|
| 1ª | Up to 180,000.00 | 4.50% | - |
| 2ª | From 180,000.01 to 360,000.00 | 7.80% | R$ 5,940.00 |
| 3ª | From 360,000.01 to 720,000.00 | 10.00% | R$ 13,860.00 |
| 4ª | From 720,000.01 to 1,800,000.00 | 11,20% | R$ 22.500,00 |
| 5ª | From 1,800,000.01 to 3,600,000.00 | 14.70% | R$ 85.500,00 |
| 6ª | From 3,600,000.01 to 4,800,000.00 | 30.00% | R$ 720.000,00 |
Annex III - Services
| Track | Revenue in 12 months | Rate | Amount to be deducted |
|---|---|---|---|
| 1ª | Up to 180,000.00 | 6.00% | -- |
| 2ª | From 180,000.01 to 360,000.00 | 11,20% | R$ 9,360.00 |
| 3ª | From 360,000.01 to 720,000.00 | 13,20% | R$ 17,640.00 |
| 4ª | From 720,000.01 to 1,800,000.00 | 16.00% | R$ 35.640,00 |
| 5ª | From 1,800,000.01 to 3,600,000.00 | 21.00% | R$ 125.640,00 |
| 6ª | From 3,600,000.01 to 4,800,000.00 | 33.00% | R$ 648.000,00 |
Annex IV - Services
| Track | Revenue in 12 months | Rate | Amount to be deducted |
|---|---|---|---|
| 1ª | Up to 180,000.00 | 4.50% | - |
| 2ª | From 180,000.01 to 360,000.00 | 9.00% | R$ 8,100.00 |
| 3ª | From 360,000.01 to 720,000.00 | 10,20% | R$ 12,420.00 |
| 4ª | From 720,000.01 to 1,800,000.00 | 14.00% | R$ 39.780,00 |
| 5ª | From 1,800,000.01 to 3,600,000.00 | 22.00% | R$ 183.780,00 |
| 6ª | From 3,600,000.01 to 4,800,000.00 | 33.00% | R$ 828.000,00 |
Annex V - Services
| Track | Revenue in 12 months | Rate | Amount to be deducted |
|---|---|---|---|
| 1ª | Up to 180,000.00 | 15.50% | -- |
| 2ª | From 180,000.01 to 360,000.00 | 18.00% | R$ 4.500,00 |
| 3ª | From 360,000.01 to 720,000.00 | 19.50% | R$ 9.900,00 |
| 4ª | From 720,000.01 to 1,800,000.00 | 20.50% | R$ 17.100,00 |
| 5ª | From 1,800,000.01 to 3,600,000.00 | 23.00% | R$ 62.100,00 |
| 6ª | From 3,600,000.01 to 4,800,000.00 | 30.50% | R$ 540.000,00 |
To find out your company's annex, you need to check the CNAE code linked to the CNPJ, i.e. the type of activity carried out by the business.
3.Calculate the amount of tax payable
Once you have identified the tax rate for your company, the next step is to calculate the amount of tax due.
To do this, use the formula below:
[(RBT12 x ALIQ) - PD] / RBT12
Based on this information, see the example below:
- Type of Annex: III
- Turnover in the last 12 months (RBT12): R$ 200.000,00
- Billing in the current month: R$ 20.000,00
- Simples Nacional rate: 11,20%
- Portion to be deducted (PD): R$ 9,360.00
See the calculation:
[(R$ 200,000.00 x 11.20%) - R$ 9,360.00] / R$ 200,000.00(R$ 22.400,00 - R$ 9.360,00) / R$ 200.000,00
R$ 13.040/ R$ 200.000,00
Effective Rate: 6.52%
Finally, simply apply the effective rate found to the company's turnover for the month in question. Based on our example, it would look like this:
R$ 20,000.00 x 6.52% = R$ 1,304.00
How to calculate Simples Nacional correctly
Now that you know how to calculate Simples Nacional, it is important to understand that the calculation must be done carefully to avoid tax errors that could result in problems with the tax authorities.
Here are some tips to ensure that the calculation is done correctly:
- Pay attention to income bracketsSimples Nacional is a progressive system, meaning that the tax rate varies according to the company's turnover. Make sure you are applying the correct rate for your company's revenue.
- Consider all the recipesThe calculation of Simples Nacional must be based on all the company's gross revenue, without exception. Include all amounts received, even those that do not come directly from the sale of products or services.
- Avoid tax mistakesOne of the biggest problems companies face when calculating Simples Nacional is tax errors. To avoid these mistakes, keep a close eye on your income and expenses, as well as being aware of changes in tax legislation.
- Review your company's classificationIf your company has changed activity or your turnover has exceeded the limit of a revenue band, you need to adjust the Simples Nacional calculation. This ensures that you don't pay more or less tax than you should.
Spreadsheet
Simples taxes
When to opt for Presumed Profit or Real Profit?
Although Simples Nacional is advantageous for many micro and small companies, in some cases it may be interesting to opt for other tax regimes, such as the Presumed Profit or the Real Profit.
These regimes are more complex, but can be more advantageous for companies with higher profit margins or high operating costs.
- Presumed Profit:
Under this regime, taxes are calculated based on the company's Presumed Profit. In turn, the Presumed Profit is a percentage of turnover that the tax authorities define as estimated profit for each type of activity.
- Real Profit:
Real Profit is the most complex tax regime, in which taxes are calculated based on the company's actual profit. This regime is suitable for companies with a high volume of expenses and low net profit.
If your company has a higher turnover or significant expenses, it's worth analyzing whether Simples Nacional is still the best option. A specialized accountant can help you make this decision.
Conclusion: calculating Simples Nacional and fiscal management
O calculation of Simples Nacional is an essential task for anyone who wants to keep their company in order and avoid problems with the tax authorities.
It is important that you are aware of the income brackets, the tax rate table and all the taxes involved, as well as carrying out efficient tax management. business budget.
Remember that if your company does not fall under Simples Nacional or if you opt for another tax regime, it is essential to understand the differences between Lucro Presumido and Lucro Real to ensure the most advantageous choice for your business.
If you want to ensure that your company's Simples Nacional tax calculation and tax management are done correctly and efficiently, our accounting office can guide you.
Contact us and find out about our services to make managing your business easier!
