Business taxes in Brazil: calculator for sole proprietors and companies
Choose a sector, a legal form and a tax system, enter your annual revenue and expenses — the calculator shows every tax and contribution, the total and what you keep.
You provide services as an individual without a CNPJ: there is no separate legal entity and you are liable with all your property. This works only for services you provide personally; an individual who habitually sells goods is treated as a legal entity for tax.
Requirements
Registration: CPF (tax number), registration as an INSS contributor and, for services, with the municipality as an ISS taxpayer under its own rules.
Records: a livro-caixa (cash book of income and expenses), no registration needed; expenses count only with documents and cannot exceed the month's income (RIR/2018, arts. 68–69).
IRPF: on income from individuals and from abroad — monthly carnê-leão (RIR/2018, art. 118); on payments from Brazilian companies the company withholds the tax (art. 685); annual DIRPF return by the deadline set by Receita (for 2025 — by 29.05.2026).
INSS: 20% of the month's earnings between the minimum wage of BRL 1,621 and the ceiling of BRL 8,475.55, i.e. BRL 324.20 to 1,695.11 a month in 2026.
Sole proprietorContribuinte individual — IRPF pela tabela progressiva (carnê-leão e ajuste anual)
IRPF on the annual 0–27.5% scale on income minus documented expenses and INSS, or minus the 20% simplified discount (up to BRL 17,640) — whichever is better; in 2026 income up to BRL 60,000 a year is effectively untaxed. Plus 20% INSS.
Conditions
Only services you provide personally (IT, consulting, tutoring, repairs, etc.); trade and selling your own products are not possible this way (RIR/2018, art. 162 § 1 II).
2026 reduction (Lei 15.270/2025): income up to BRL 60,000 a year — reduction up to BRL 2,694.15; from BRL 60,000 to 88,200 — BRL 8,429.73 − 0.095575 × income; above BRL 88,200 — none.
If the client is a Brazilian company, it withholds IRPF and 11% INSS and pays another 20% INSS itself on top of your fee (Lei 8.212, art. 22 III, art. 30 § 4).
The municipality may charge ISS on self-employed people (not included in the calculation).
An individual entrepreneur (empresário individual) with a CNPJ under the simplified Simei regime: a fixed monthly payment instead of taxes, revenue up to BRL 81,000 a year. There is no separate legal entity — you are liable with your own property.
Requirements
Registration through the Portal do Empreendedor (gov.br), which gives a CNPJ; all fees for opening, licences, changes and closing a MEI are zero (LC 123, art. 4 § 3).
Only occupations listed in Anexo XI of Resolução CGSN 140/2018; one establishment; you cannot be an owner, partner or director of another company; at most 1 employee on the minimum wage (LC 123, art. 18-A § 4).
DAS-MEI is due by the 20th of the following month; the annual DASN-SIMEI return by 31 May of the following year.
No accounting or tax books; keep the monthly revenue report (Relatório Mensal de Receitas Brutas) and invoices.
Sole proprietorMicroempreendedor Individual — Simei (DAS-MEI)
A fixed monthly amount: INSS of 5% of the minimum wage (BRL 81.05 in 2026) plus BRL 1 ICMS (trade, manufacturing) or BRL 5 ISS (services); no IRPJ, CSLL, PIS or COFINS. The owner's profit is IRPF-exempt up to 8% (trade, manufacturing) or 32% (services) of revenue, the rest is taxed on the IRPF scale.
Conditions
Revenue up to BRL 81,000 a year (in the opening year BRL 6,750 × months); BRL 110,000 from 2027 and BRL 140,000 from 2028 (LC 238/2026).
Only occupations in Anexo XI of Resolução CGSN 140/2018: software development, consulting, design, translation and engineering are not there; Simples Nacional Anexo V activities are barred from MEI (LC 123, art. 18-A § 4 I).
At most 1 employee on the minimum wage (up to 2 from 2027); no other company.
From 2026 the profit exemption applies subject to the minimum tax on income above BRL 600,000 a year (P&R IRPF 2026, question 184).
A limited liability company with a single owner: the owner is liable only up to the capital contribution (Código Civil, art. 1.052). It can use Simples Nacional, Lucro Presumido or Lucro Real.
Requirements
Register the articles with the state Junta Comercial and obtain a CNPJ from Receita Federal; municipal registration (ISS) and, for trade and manufacturing, state registration (ICMS).
Mandatory bookkeeping and an annual balance sheet and income statement (Código Civil, art. 1.179).
Simples Nacional: DAS by the 20th of the following month, annual DEFIS return by 31 March; not available if the owner lives abroad (LC 123, art. 17 II).
Lucro Presumido: IRPJ and CSLL are computed quarterly (RIR/2018, art. 588); the choice applies to the whole year.
CompanySociedade Limitada Unipessoal — Simples Nacional
One monthly DAS payment instead of IRPJ, CSLL, PIS, COFINS, the employer contribution (CPP) and ICMS/ISS; the rate depends on 12-month revenue and the annex: I — trade 4–19%, II — manufacturing 4.5–30%, III — services 6–33%, V — IT and consulting 15.5–30.5% (nominal rates less a fixed deduction). Dividends are free of IRPF but from 2026 count towards the minimum tax.
Conditions
Revenue up to BRL 4,800,000 a year; above BRL 3,600,000 ISS and ICMS are paid outside the DAS (LC 123, art. 3 II, art. 13-A).
Software development, consulting, design, engineering, translation and advertising fall in Anexo V; Anexo III applies if wages, pró-labore and contributions over 12 months are at least 28% of revenue (fator r, art. 18 § 5-J, § 5-M, § 24). The calculation takes the cheaper of: no pró-labore (Anexo V) or pró-labore = 28% of revenue with 11% INSS and IRPF on it (Anexo III).
The owner cannot live abroad; another company cannot be an owner (LC 123, art. 3 § 4 I, art. 17 II).
Dividends are fully exempt if the books show that profit; without books only 8% / 32% of revenue less the DAS (LC 123, art. 14).
Minimum tax (IRPFM): if the owner's dividends and other income exceed BRL 600,000 a year — up to 10% (the full 10% from BRL 1,200,000); 10% is withheld in advance on dividends above BRL 50,000 a month from one company; the tax is reduced if together with the company's IRPJ and CSLL it exceeds 34% (Lei 9.250, arts. 6-A, 16-A, 16-B).
IRPJ 15% (+10% on the base above BRL 240,000 a year) and CSLL 9% on presumed profit — a fixed share of revenue: services 32%, trade and manufacturing 8% for IRPJ and 12% for CSLL; plus PIS 0.65% and COFINS 3% on revenue and ISS for services. Actual expenses do not reduce the taxes.
Conditions
Previous-year revenue up to BRL 78,000,000 (Lei 9.718, art. 13); the choice applies to the whole year.
From 2026 the presumed-profit share is raised by 10% (e.g. 32% → 35.2%) on revenue above BRL 5,000,000 a year; for IRPJ from 1 January, for CSLL from 1 April 2026 (LC 224/2025, art. 4 § 4 VII, § 5, art. 14).
Service companies with revenue up to BRL 120,000 a year use 16% instead of 32% for IRPJ, except regulated professions (RIR/2018, art. 592 §§ 4–5).
Dividends are free of IRPF (Lei 9.249, art. 10) but count towards the IRPFM minimum tax: up to 10% on income above BRL 600,000, reduced if together with the company's IRPJ and CSLL it exceeds 34%.
ISS is 2% to 5% depending on the municipality (LC 116, arts. 8, 8-A); ICMS and IPI for trade and manufacturing are not included.
Software development, IT services, consulting for companies and entrepreneurs.
MEI is not available: software development and consulting are not on the MEI occupation list, and consulting belongs to Anexo V (LC 123, art. 18-A § 4 I).
Simples Nacional: software development (art. 18 § 5-D IV) and consulting (§ 5-I IX) are in Anexo V (15.5–30.5%), or Anexo III (6–33%) if payroll including pró-labore is ≥ 28% of revenue.
Lucro Presumido: the IRPJ and CSLL base is 32% of revenue; with revenue up to BRL 120,000 a year — 16% for IRPJ.
ISS on software development and IT services (LC 116, list item 1) is 2% to 5% depending on the municipality.
A self-employed person with foreign clients pays IRPF monthly through carnê-leão and 20% INSS; with Brazilian companies the client withholds the tax and 11% INSS.
Other business services draft — data being checked
Marketing, design, translation, engineering, bookkeeping and other professional services to companies.
MEI is mostly not available for professional services to companies (marketing, design, translation, engineering, bookkeeping) — these occupations are not in Anexo XI.
Simples: design, engineering, translation, advertising and consulting go to Anexo V or Anexo III by fator r (art. 18 § 5-I V, VI, IX, X); accounting offices go straight to Anexo III (§ 5-B XIV).
Lucro Presumido: a 32% base; the reduced 16% base does not apply to regulated professions (engineers, accountants), so the calculation does not use it.
ISS is 2% to 5% depending on the municipality.
Services to individuals draft — data being checked
Household services, repairs, beauty, tutoring, photography — for private customers.
MEI is available for many consumer occupations (hairdresser, manicurist, computer repair, private tutor, language instructor) per Anexo XI; DAS-MEI 2026: BRL 81.05 INSS + BRL 5 ISS a month.
Simples: Anexo III (6–33%) without fator r — repairs and maintenance (art. 18 § 5-B IX), teaching (§ 5-B I); physiotherapy and psychology — Anexo V/III by fator r (§ 5-M).
A self-employed person working only for individuals may pay 11% of the minimum wage (BRL 178.31 a month) instead of 20% INSS, giving up the length-of-contribution pension (Lei 8.212, art. 21 § 2 I); the calculation uses 20%.
Lucro Presumido: a 32% base (16% for IRPJ with revenue up to BRL 120,000); ISS 2–5%.
Trade in goods draft — data being checked
Retail and wholesale, including an online shop (excluding excise goods).
You cannot trade as an unregistered self-employed person: an individual who habitually sells goods is treated as a legal entity (RIR/2018, art. 162 § 1 II).
MEI: DAS-MEI 2026 — BRL 81.05 INSS + BRL 1 ICMS a month; the exempt share of profit is 8% of revenue, the rest is subject to IRPF.
Simples: Anexo I (4–19%) includes ICMS up to BRL 3,600,000 of revenue; above that ICMS is paid separately (not included in the calculation).
Lucro Presumido: an 8% IRPJ base and 12% CSLL base; PIS 0.65% and COFINS 3% on revenue; ICMS (the state tax on goods) is not included.
Manufacturing draft — data being checked
Making and selling your own products: food, furniture, clothing, handmade goods.
You cannot sell your own products without registering — a MEI, an empresário individual or a company is required (RIR/2018, art. 162 § 1 II).
MEI: Anexo XI lists many small-scale manufacturing occupations (food, clothing, footwear, bags, toys); DAS-MEI 2026 — BRL 81.05 INSS + BRL 1 ICMS a month.
Simples: Anexo II (4.5–30%) includes IPI and ICMS (LC 123, art. 18 § 4 II).
Lucro Presumido: an 8% IRPJ base and 12% CSLL base; IPI and ICMS are not included.
Assumptions
One owner who is a Brazilian tax resident, no employees and no other income, the full year 2026; revenue is even through the year and equal to the previous 12 months.
ICMS and IPI (taxes on goods with credits, VAT-like) are not included; ISS, PIS and COFINS under Lucro Presumido are included because under Simples they are part of the DAS. ISS is 5% (the maximum rate, LC 116, art. 8).
IRPF is computed on the annual return: the better of full deductions (livro-caixa expenses, INSS) and the 20% simplified discount (up to BRL 17,640); the 2026 reduction under Lei 15.270/2025 applies.
The self-employed INSS is 20% of profit (revenue minus expenses) within BRL 1,621 to 8,475.55 a month.
Company: the owner takes no pró-labore, except the Simples fator r option (pró-labore = 28% of revenue) when it is cheaper; profit after tax is either paid out in full as dividends or kept in the company. Dividends are fully exempt (books are kept).
The IRPFM minimum tax is computed on the year's dividends (and pró-labore); the redutor uses the company's IRPJ and CSLL (under Simples — their share of the DAS per the LC 123 tables). The 10% advance on dividends above BRL 50,000 a month is credited against the annual tax.
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