Flat rate
4.0%
Duration
—
Prior non-residency
—
required before applying
Standard top income tax
27.5%
Brazil, without the regime
Overview
- Regime
- Simples Nacional
- Country
- Brazil
- Type
- Flat rate
- Status
- Active
- Effective from
- Jul 1, 2007
- Expires on
- —
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.
View source PwC Worldwide Tax Summaries