Simples Nacional is one of the most popular tax regimes for small businesses in Brazil because it simplifies tax collection. However, many entrepreneurs don’t know how to correctly calculate their monthly tax payments, which can lead to financial mistakes.
In this article, we’ll explain how Simples Nacional taxation works, how to calculate your monthly DAS payment, and tips for staying compliant.
1. How Does Simples Nacional Taxation Work?
✔ Businesses under Simples Nacional pay one single tax (DAS) that includes:
- IRPJ (Corporate Income Tax)
- CSLL (Social Contribution on Net Profit)
- PIS and COFINS
- ICMS (for commerce and industry)
- ISS (for service providers)
✔ The tax percentage varies by business activity and revenue.
2. How to Calculate Simples Nacional Taxes
✔ Step 1: Determine your annual gross revenue.
✔ Step 2: Identify your business category (Anexos I to V), which defines your tax rate.
✔ Step 3: Apply the progressive tax table to calculate the total percentage owed.
✔ Step 4: Generate the DAS boleto through the Simples Nacional website.
💡 Example Calculation:
- A retail business with BRL 180,000/year falls into Anexo I, paying 4% tax.
- Monthly revenue: BRL 15,000 → Monthly DAS: BRL 600.
3. Where to Pay the Simples Nacional DAS?
✔ Payments can be made through:
- Bank apps
- Lotteries
- Internet banking
- PIX (for some banks)
4. What Happens If You Miss a Payment?
❌ Late DAS payments result in fines and interest.
❌ Receita Federal may block your CNPJ for repeated non-payment.
❌ Accumulated debt can affect credit scores and financing options.
5. Final Thoughts
Calculating and paying Simples Nacional taxes correctly ensures compliance and avoids financial risks. By staying organized and making timely payments, entrepreneurs can keep their businesses running smoothly.
