🇧🇷 SIMPLES NACIONAL
Brazil — Special Tax Regime
Status
Active
Effective From
Jul 1, 2007
📋 DETAILS
Summary
Simplified tax regime for micro and small businesses, combining federal, state, and municipal taxes into a single progressive rate.
Eligibility
Micro enterprises (annual gross revenue up to BRL 360,000) and small businesses (up to BRL 4.8M).
Benefits
Single payment covering up to 8 taxes (IRPJ, CSLL, PIS, COFINS, IPI, ICMS, ISS, and CPP). Rates from 4% to 33% depending on revenue band and business activity.
Requirements
Annual gross revenue must not exceed BRL 4.8M. Must not have disqualifying corporate structures.
Limitations
Not available for all business activities. Revenue cap of BRL 4.8M. Certain professional services excluded.
Income Types Covered
Business income from qualifying activities.
Duration Details
Indefinite while qualifying.
💰 FINANCIAL
Flat Rate
4.0%
🏛 COUNTRY TAX CONTEXT
Tax System
Worldwide
Top PIT Rate
27.5%
Corporate Tax
34.0%
VAT/GST
--
Capital Gains
22.5%
Treaty Count
36
📚 SOURCE
PwC Worldwide Tax Summaries
View source →
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