Simples Nacional
The system automatically calculates the DAS (Simples Nacional Collection Document) based on revenue and the correct annex.
Supported Annexes
Annex III — General Services
| Bracket | RBT12 (R$ thousand) | Nominal Rate |
|---|---|---|
| 1st | Up to 180 | 6.0% |
| 2nd | 180 to 360 | 11.2% |
| 3rd | 360 to 720 | 13.5% |
| 4th | 720 to 1,800 | 16.0% |
| 5th | 1,800 to 3,600 | 21.0% |
| 6th | 3,600 to 4,800 | 33.0% |
Annex IV — Construction, Security, Cleaning
| Bracket | RBT12 (R$ thousand) | Nominal Rate |
|---|---|---|
| 1st | Up to 180 | 4.5% |
| 2nd | 180 to 360 | 9.0% |
| 3rd | 360 to 720 | 10.2% |
| 4th | 720 to 1,800 | 14.0% |
| 5th | 1,800 to 3,600 | 22.0% |
| 6th | 3,600 to 4,800 | 33.0% |
Annex V — Intellectual Services
| Bracket | RBT12 (R$ thousand) | Nominal Rate |
|---|---|---|
| 1st | Up to 180 | 15.5% |
| 2nd | 180 to 360 | 18.0% |
| 3rd | 360 to 720 | 19.5% |
| 4th | 720 to 1,800 | 20.5% |
| 5th | 1,800 to 3,600 | 23.0% |
| 6th | 3,600 to 4,800 | 30.5% |
R Factor
The R Factor determines whether companies originally in Annex V can use Annex III (lower rates):
R Factor = Payroll (12 months) / Gross Revenue (12 months)
- R Factor >= 28%: Can use Annex III
- R Factor < 28%: Remains in Annex V
Effective Rate Calculation
Effective Rate = (RBT12 × Nominal Rate - Deduction) / RBT12 × 100
DAS Calculation
DAS = Monthly Revenue × Effective Rate
DAS Distribution
The DAS amount is distributed among taxes:
- IRPJ: 4.0% to 35%
- CSLL: 3.5% to 15%
- COFINS: 12.82% to 16.03%
- PIS: 2.78% to 3.47%
- CPP: 30.5% to 43.4%
- ISS: 0% to 33.5%
The proportions vary according to the annex and bracket.
Screenshot
The /dashboard/simples screen presents the Simples Nacional calculation per company: current annex, RBT12 (gross revenue of the last 12 months), the bracket the company is in, nominal rate, deduction amount, Factor R when applicable and the estimated DAS for the current month. It includes alerts when the company is close to the ceiling or about to change brackets.
