Brazilian PJ Tax Calculator 2026
Compare MEI, Simples Nacional (Annex III with Fator R and Annex V) and Lucro Presumido and see how much you keep.
A simulation to compare regimes — it does not replace an accountant. CNAE, city, exports and payroll change the result.
- MEIAbove R$ 81k/year. Also, most IT activities cannot be MEI.
- Simples — Annex III (Fator R)R$ 17.693,70You keep · Taxes per month: R$ 2.006,30 (10,0%)
- Simples — Annex VR$ 16.296,69You keep · Taxes per month: R$ 3.403,31 (17,0%)
- Lucro PresumidoR$ 16.531,49You keep · Taxes per month: R$ 3.168,51 (15,8%)
With an owner's salary of R$ 4.966,36 (which, plus the CPP inside the DAS, reaches 28% of revenue) you move from Annex V (16,1%) to Annex III (7,3%): R$ 1.397,01 more per month, already counting INSS and income tax on the higher salary.
Breakdown by regime
| MEI | Simples — Annex III (Fator R) | Simples — Annex V | Lucro Presumido | |
|---|---|---|---|---|
| Company taxes | — | R$ 1.460,00 | R$ 3.225,00 | R$ 2.990,20 |
| Owner's salary | — | R$ 4.966,36 | R$ 1.621,00 | R$ 1.621,00 |
| INSS on owner's salary (11%) | — | R$ 546,30 | R$ 178,31 | R$ 178,31 |
| Income tax on owner's salary | — | R$ 0,00 | R$ 0,00 | R$ 0,00 |
| Dividend tax (above R$ 50k/month) | — | R$ 0,00 | R$ 0,00 | R$ 0,00 |
| Total taxes | — | R$ 2.006,30 | R$ 3.403,31 | R$ 3.168,51 |
| You keep | — | R$ 17.693,70 | R$ 16.296,69 | R$ 16.531,49 |
Variables used in the calculation
Official rules and tables
- Minimum wage 2026
- R$ 1.621,00
- MEI: services DAS and annual limit
- R$ 86,05 · R$ 81.000,00
- Fator R (Annex V → III)
- 28% · LC 123/2006
- Fator R: CPP inside the DAS counts as payroll
- 43,4% do DAS · LC 123, art. 18, §24
- Lucro Presumido: presumption (services)
- 32%
- Dividends: monthly exemption
- R$ 50.000,00 · 10% · Lei 15.270/2025
- INSS 2026: rates and ceiling
- 7,5% / 9% / 12% / 14% · R$ 8.475,55 · Portaria MPS/MF 13/2026
- Income tax 2026: zero up to
- R$ 5.000,00 · Lei 15.270/2025
How is it calculated?
Processed in your browser; nothing is sent.
⌨️ Use from the terminal (JSON)
This tool also runs outside the site: the cli.js script uses the same logic as this page and returns the result as JSON. Parameters are the same as this page's URL — copy the command below with the values on screen.
deno run -q "https://thecodecodex.com/cli.js?tool=pj-taxes"
curl -s https://thecodecodex.com/cli.js | node --input-type=module - pj-taxes faturamento=…
| Parameter | Description | Default |
|---|---|---|
| faturamento | faturamento mensal | 20000 |
| prolabore | pró-labore mínimo | 1621 |
| iss | ISS (fração) | 0.02 |
| contador | contador | 300 |
| despesas | outras despesas | 0 |
Requires Deno, Node.js or Bun. With Deno the script runs with no permissions: it cannot read files or access the network. Central Bank indicators are from the day the site was published.