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Simples Nacional Calculator
Calculate the monthly DAS and effective tax rate under Brazil's Simples Nacional regime in 2026. Annexes I to V, Fator R and the bracket table with your position marked.
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Annex for your activity
Physical stores, e-commerce, resale of goods. Tables in force in 2026. The annex comes from your activity code (CNAE); when in doubt, check with your accountant.
Pick the annex and enter the month's revenue. Add the last 12 months of revenue for an exact result, and payroll so we can check Fator R.
Annex I table (2026)
| Bracket | RBT12 up to | Nominal rate | Deduction |
|---|---|---|---|
| Bracket 1 | R$ 180 thousand | 4,00% | R$ 0,00 |
| Bracket 2 | R$ 360 thousand | 7,30% | R$ 5.940,00 |
| Bracket 3 | R$ 720 thousand | 9,50% | R$ 13.860,00 |
| Bracket 4 | R$ 1,8 million | 10,70% | R$ 22.500,00 |
| Bracket 5 | R$ 3,6 million | 14,30% | R$ 87.300,00 |
| Bracket 6 | R$ 4,8 million | 19,00% | R$ 378.000,00 |
Formulas
- Effective = (RBT12 × nominal − deduction) ÷ RBT12
- DAS = month revenue × effective
- Fator R = 12-month payroll ÷ RBT12 · 28% or more → Annex III
Tips
- Look at the effective rate, not the nominal one. From bracket 2 on, the effective rate is always lower.
- Moving up a bracket does not cause a jump in tax. The deduction makes the effective rate climb gradually.
- In Annex V, payroll at 28% of revenue (including pró-labore and charges) moves you to Annex III and can cut the tax almost in half.
- RBT12 always covers the 12 months before the filing month. Check the figure in PGDAS-D before paying.
Tables from LC 123/2006 (as amended by LC 155/2016), in force in 2026. A simulation for reference, not a replacement for PGDAS-D or your accountant: ICMS-ST, withheld ISS, export revenue and state sub-limits change the amount.
How it works
How to calculate your effective rate under Simples Nacional
The Simples table shows a nominal rate per bracket. That number is misleading. What you actually pay is the effective rate, which already subtracts the deduction: (RBT12 × nominal − deduction) ÷ RBT12. RBT12 is your gross revenue over the 12 months before the month you're filing. The higher the bracket, the bigger the deduction. That's what keeps the effective rate well below the nominal one.
An Annex I (retail) example. Your store brought in R$ 600k over the last 12 months. That lands in the 3rd bracket: 9,5% nominal and a R$ 13.860 deduction. The math: 600.000 × 9,5% = 57.000. Minus 13.860 = 43.140. Divided by 600.000 = 7,19%. If the month closed at R$ 50k, the DAS is 50.000 × 7,19% = R$ 3.595. At the nominal rate it would be R$ 4.750.
Fator R applies to service businesses. Divide your payroll from the last 12 months (with social charges and pró-labore) by RBT12. Got 28% or more? Your Annex V activity is taxed under Annex III. With R$ 300k in revenue and R$ 90k in payroll, Fator R is 30% and the effective rate drops from 16,5% to 8,08%. Moving up a bracket does not cause a jump in tax: the deduction makes the effective rate climb gradually. Practical tip: if you're close to 28%, adjusting the pró-labore may be worth more than any discount. Run the numbers with your accountant before changing anything.
FAQ
Frequently asked questions
How do I calculate the DAS under Simples Nacional?
Take your gross revenue from the last 12 months (RBT12) and find its bracket in your annex's table. Apply the formula: (RBT12 × nominal rate − deduction) ÷ RBT12. The result is your effective rate. The DAS is the month's revenue times that rate. Example: R$ 600k of RBT12 in Annex I gives a 7,19% effective rate, so a R$ 50k month pays R$ 3.595.
What is the effective rate?
It's the percentage you actually pay. The table shows a nominal rate, but you subtract the deduction from it, and that deduction grows with each bracket. So from the second bracket on, the effective rate always sits below the nominal one. In the 3rd bracket of Annex I the nominal rate is 9,5%, but a business with R$ 600k in revenue pays 7,19%.
What is Fator R?
It's your payroll from the last 12 months (including social charges and the owner's pay, the pró-labore) divided by gross revenue over the same 12 months. If it reaches 28% or more, an Annex V activity is taxed under Annex III, which starts at 6% instead of 15,5%. With R$ 300k in revenue and R$ 90k in payroll, Fator R is 30% and the effective rate drops from 16,5% to 8,08%.
What is the Simples Nacional revenue limit in 2026?
The ceiling is still R$ 4,8 million in gross revenue over 12 months. Above R$ 3,6 million you hit the sub-limit: ICMS (state VAT) and ISS (municipal service tax) leave the DAS and are paid separately under regular state and city rules. These figures haven't been adjusted since 2018, so every year of inflation tightens the limit a bit more.
Is online retail Annex I?
Yes. An online store reselling goods is commerce and falls under Annex I, same as a physical shop. If you manufacture what you sell, it's Annex II. If your revenue comes from services (consulting, design, an agency), it goes to Annex III or V, depending on the activity and on Fator R. Businesses that mix retail and services split their revenue by annex in the PGDAS-D filing.