Simples Nacional or Lucro Presumido: compare the full cost
Putting two nominal rates side by side is insufficient. The regimes have different assessment bases, payroll effects, reporting requirements and consequences for the owners.
Source article last reviewed: . English/Spanish content prepared on 29 October 2026.
Different bases and obligations
Simples uses an effective rate linked to the applicable activity, annex and accumulated revenue. Lucro Presumido assesses relevant taxes using legally presumed bases rather than the entity’s actual accounting profit. Separate taxes, payroll and local treatment also enter the comparison.
The entity must check eligibility and applicable exceptions. A regime label alone does not establish whether every accounting or tax filing is required.
Margins and payroll change the result
A high operating margin and a small payroll can lead to a different outcome from a lower-margin business with substantial payroll. For relevant services, Fator R needs to be assessed using the correct period and components.
Compliance work has a cost: document quality, additional returns, accounting records and internal effort should be considered along with taxes.
Follow the money through to the owner
The comparison should include owners’ remuneration and distributions, with accounting support and the current personal-tax treatment. A favourable company-level figure is not automatically the best combined outcome.
Use the same historical base and projection horizon for both scenarios, document assumptions and check the election calendar before implementation.
Informative content. A case-specific analysis requires a contracted service and reliable records.
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