About the Simples Nacional Tax Calculator
Simples Nacional is Brazil's simplified tax regime for small businesses, unifying several federal, state and municipal taxes into one monthly payment (DAS). Your rate isn't flat — it's calculated from your RBT12 (gross revenue over the trailing 12 months) using a progressive formula, then applied to your current month's revenue. This calculator uses Anexo I, the table for commerce activities.
How it works
- Find your nominal bracket from RBT12 (revenue over the last 12 months).
- Calculate your effective rate:
(RBT12 × nominal rate − deduction) ÷ RBT12. - Apply that effective rate to your current month's revenue to get your DAS payment:
DAS = monthly revenue × effective rate.
Assumptions and behaviour
- Uses the 2026 Anexo I (commerce) bracket table — six income brackets from 4% up to 19%, each with its own deduction amount.
- Assumes your business is exclusively commerce activity under Anexo I — service businesses use different annexes (III, IV or V) with different rates.
- The deduction built into each bracket is what makes the tax progressive rather than a single flat rate on your whole RBT12.
Limitations
- Only covers Anexo I (commerce) — service-based businesses need a different annex.
- Doesn't check whether you're within the Simples Nacional revenue ceiling (R$4.8 million/year).
- Estimates only — not tax advice. Confirm with your accountant or the Receita Federal portal.
Privacy
The calculation runs entirely in your browser. Nothing is uploaded or stored.

