Simples Nacional calculator
Enter the revenue of the last 12 months and the month's invoicing to see the effective rate and the Simples Nacional tax.
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Tax for the month (DAS)
R$2,691.20
- Effective rate
- 6.7%
- Nominal rate of the band
- 9.5%
- Tax over 12 equal months
- R$32,294.40
Your result in words
With revenue of R$500,000.00 in 12 months (annex i (commerce)), the effective rate is 6.73% (nominal 9.5%); invoicing R$40,000.00 in the month, the tax is R$2,691.20.
Informational estimate, without fees or inflation. Check taxes and charges for your case; the real result may differ.
How it works
How Simples charges
In Simples Nacional the rate depends on the revenue of the last 12 months and on the activity annex. The effective rate is lower than the band's nominal rate because of the deduction amount.
Assumptions used
Assumptions: tables of Annexes I (commerce) and III (services) of Complementary Law 123/2006, with the bands of LC 155/2016, up to R$ 4.8 million in 12 months. It does not cover the Fator R (services that may fall under Annex V), ICMS and ISS charged outside the DAS above the sublimit, or activities with withholding. Confirm in the legislation and with your accountant.
Formula
How to calculate
E is the effective rate, R the revenue of the last 12 months, a the band's nominal rate, D the deduction amount, I the month's tax and F the month's invoicing.
Example
With round numbers, so you can check the math:
With revenue of R$500,000.00 in 12 months (annex i (commerce)), the effective rate is 6.73% (nominal 9.5%); invoicing R$40,000.00 in the month, the tax is R$2,691.20.
Frequently asked questions
Which annex is mine?
Commerce is Annex I; services in general, Annex III (some fall under Annex V through the Fator R). Check the list for your activity in the legislation.
Why is the effective rate lower than the nominal one?
Because the deduction amount reduces the tax in each band; only in the first band are the two equal.
Math checked by the JuntaTudo team · updated on Nov 12, 2026
