Simples Nacional Calculator: Effective Rate and DAS
Calculate the Simples Nacional effective rate and the monthly DAS from the last 12 months of revenue, for Annexes I to V, with the fator R for services.
What it does
In the Simples Nacional the tax rate depends on the annex of the activity and on the revenue of the last 12 months. Each annex has six bands with a nominal rate and an amount to deduct, and the effective rate is (revenue × nominal rate − deduction) ÷ revenue, so it grows smoothly. For Annex V services, if the payroll with pró-labore is at least 28% of the revenue (fator R), the company pays by the lower Annex III.
How to use it
- Choose the annex of the activity.
- Type the revenue of the last 12 months, the revenue of the month and, for services, the payroll.
- Read the effective rate, the band and the DAS of the month.
The arithmetic runs in your browser. Nothing you type is sent anywhere and nothing is stored, so you can use these with real numbers.
Frequently asked questions
How is the effective rate calculated?
In Annex III with R$ 600,000 in 12 months: (600,000 × 13.5% − 17,640) ÷ 600,000 = 10.56%. A month with R$ 50,000 pays R$ 5,280.
What is the fator R?
It is the payroll of the last 12 months, with pró-labore and charges, divided by the revenue of the same period. At 28% or more, Annex V services are taxed by Annex III.
What if the company is new?
In the first months the revenue is annualized; with no revenue yet, the rate of the first band applies, such as 4% in Annex I and 6% in Annex III.
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