Simples Nacional & MEI
Effective rate and monthly tax by annex — plus the MEI fixed tax.
Work out the effective rate and the monthly tax from your last-12-months revenue and your activity’s annex (I to V). The tool uses the official formula, shows the bracket, the nominal rate and the deduction — and also includes Brazil’s 2026 fixed MEI tax.
How to use
- Pick your activity’s annex (I to V).
- Enter revenue over the last 12 months and this month’s revenue.
- See the bracket, effective rate and monthly tax.
- On the MEI tab, pick the activity to see the fixed 2026 amount.
The nominal rate is not what you pay
Simples Nacional uses an effective rate: (last-12-months revenue × nominal rate − deduction) ÷ last-12-months revenue. It is always lower than the table’s headline percentage.
Which annex applies
- Annex I — retail.
- Annex II — industry.
- Annex III — general services.
- Annex IV — construction, cleaning, security, law (employer social security paid separately).
- Annex V — professional services such as IT and engineering.
The payroll ratio rule
Annex V activities move to the cheaper Annex III when payroll over the last 12 months reaches 28% of revenue. In the first bracket that is the difference between 15.5% and 6%.
Frequently asked questions
How is the effective rate calculated?
Effective rate = (last-12-months revenue × nominal rate − deduction) ÷ last-12-months revenue. It is always lower than the nominal rate in the table.
Which annex applies to me?
Retail is Annex I; industry, II; general services, III; construction, cleaning, security and law, IV; professional services such as IT and engineering, V (or III when payroll reaches 28% of revenue).
What is the Fator R?
The ratio of payroll (including owner’s pay) to revenue over the last 12 months. At 28% or more, Annex V activities move to Annex III, which is usually much cheaper.
How much does a MEI pay per month?
A fixed monthly amount made of 5% of the minimum wage for social security plus small fixed state and city taxes, depending on the activity.