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Tax planning

A side-by-side study of Simples, Presumido and Real so you stop overpaying tax.

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What's included

  • Simulation of all three regimes using your own figures
  • Review of activity code (CNAE) and Fator R
  • Recovery of overpaid taxes
  • Annual review of your tax bracket

Need something that is not on the list? We quote it separately and only proceed after your written approval — no surprises on the invoice.

Tax planning means comparing, with your real figures, how much the company would pay under each regime — and lawfully choosing the lowest. It is not a manoeuvre: it is using rules that already exist in favour of someone entitled to use them.

Three things move the calculation: how much you invoice, how much goes out as payroll and pró-labore, and how much credit the activity allows. Two companies with the same revenue but different activities can differ by double digits in percentage terms.

The study has a right moment. The Simples election covers the whole year and, for 2027, must be requested by 15 October 2026; the choice between Presumido and Real is settled with the first payment of the year. Anyone who misses the window pays the difference for twelve months.

  1. 1. Establish the real picture

    Twelve months of revenue, month by month, payroll, pró-labore, purchases carrying credit, and the split by activity. Without that picture, any simulation is guesswork dressed as a spreadsheet.

  2. 2. Simulate all three regimes

    Simples Nacional, Lucro Presumido and Lucro Real, on the same set of numbers. Within Simples, the applicable annex is tested and, where relevant, the effect of the Fator R — which can move a company from Anexo V to Anexo III and change the rate from 15.5% to 6% in the first bracket.

  3. 3. Test the pró-labore

    Pró-labore feeds the Fator R and, at the same time, generates INSS and personal income tax. There is a point at which raising it lowers the total tax bill, and a point beyond which it starts to raise it. Finding that point is much of the work.

  4. 4. Look at what is coming

    The tax reform brings a new choice for companies under Simples: keep IBS and CBS inside the DAS, or pay them separately under the general rules. What decides it is not the tax itself, it is who buys from you — and the election is half-yearly: once it takes effect, it cannot be undone until the half-year ends.

  5. 5. Deliver the recommendation with the working shown

    The output is a side-by-side comparison, the recommendation, what has to be done to act on it and the deadline for each step. A recommendation without the arithmetic behind it is an opinion.

O que você precisa ter em mãos

  • Month-by-month revenue for the last 12 months
  • Current payroll and pró-labore
  • The CNAEs actually carried out, not just those registered
  • Main operating costs and purchases
  • Customer profile: individuals or companies

Perguntas frequentes

Is tax planning legal?
It is. Choosing, among routes provided by law, the one with the lowest burden is every taxpayer's right. It differs from evasion, which means concealing or falsifying a taxable event, and is a crime. Everything we recommend is supported by documents.
When is the best time to run the study?
In the second half of the year, before the election windows close. For 2027, the request to join Simples runs until 15 October 2026, and the election to pay IBS and CBS outside the DAS, until 30 October. The choice between Presumido and Real is settled with the first payment of the year. A study run after the windows only applies to the following period.
What is the Fator R, and why does it always come up?
It is the ratio between payroll (including pró-labore) and revenue over the last twelve months. On reaching 28%, several service activities move from Anexo V to Anexo III, changing the rate from 15.5% to 6% in the first bracket. It is the most accessible lever for service providers. See the Fator R calculator.
Is it ever worth leaving Simples?
Sometimes, yes. A service company with a small payroll in Anexo V, or one close to the R$ 4.8 million ceiling, may pay less under Lucro Presumido. Companies selling to other businesses also have to weigh the credit they pass on. Only a simulation with your numbers answers it.
How often should this be redone?
Once a year, and whenever something structural changes: revenue jumping a bracket, a significant hire, a new activity, entering a B2B market. The tax reform, with its half-yearly windows, makes this conversation more frequent.
Do you guarantee savings?
We do not guarantee a figure, and you should be wary of anyone who does. What we deliver is the comparison with the working shown. In many cases the study confirms the current regime is already the best — and that is a useful answer too, because it settles the question.

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