How to open a company as an independent professional in 2026

Working as an independent professional doesn’t mean staying tied to your personal CPF. Opening a company — and doing it strategically — is what separates those who legally pay less tax from those who leave money on the table. Vivian Sampaio, with more than 26 years of experience in accounting and corporate law, walks through the complete path.

What is an independent professional and why open a company?

An independent professional is someone who performs intellectual, scientific or artistic work without an employment relationship. Doctors, lawyers, dentists, accountants, architects, consultants and IT professionals are all on this list. The core difference between working under your personal CPF and as a company (incorporated professional, PJ) lies in the tax burden and in the obligations each format carries.

When you receive income as an individual, IR applies to every receipt — and can reach 27.5% on the highest bracket. As an incorporated professional (PJ), you pay taxes on revenue or on presumed profit, with rates that, under Simples Nacional (simplified tax regime), run roughly from 6% to 33% depending on the service. For anyone billing above a monthly threshold, the savings are concrete.

Practical example: a doctor billing R$ 40,000 per month under their personal CPF pays IR that can exceed R$ 8,000. Under Simples Nacional, the tax on the same amount lands around R$ 3,200 to R$ 4,400, depending on the CNAE and the “fator r.” The difference goes straight into the company’s planning.

Difference between working under your CPF and as a company (PJ)

Who can be considered an independent professional?

Brazilian law defines an independent professional as someone who performs scientific, literary or artistic work for compensation, without an employment bond. Professional registration requires enrollment with the relevant licensing board (CRM, OAB, CRA, etc.). Some activities require specific certification; others operate solely with a municipal permit.

Step by step to open a company in 2026

Opening a company for an independent professional involves stages that go beyond the initial registration with the Board of Trade. Each phase has its deadline, its cost and its potential pitfall.

Required documents

To open a company (typically as an SLU — single-member limited liability company), you will need:

• RG and CPF (original and copy)
• Up-to-date proof of address (water, electricity or phone bill from the last 3 months)
• Voter registration or a declaration of no criminal conviction (for foreigners: RNE)
• Proof of professional registration with the licensing board (when applicable)
• IPTU (property tax) for the business address or a lease agreement with a notarized signature

The address can be residential (provided the activity doesn’t require a specific use license). Many professionals start with a virtual address to reduce costs while staying compliant.

Choosing the CNPJ and activity (CNAE)

The CNAE (National Economic Activity Code) is fundamental. Using a CNAE that’s incompatible with the actual activity triggers assessments and can change the entire tax treatment. For a consultant, for example, the correct CNAE is something like 62.01-5 (Data processing and internet hosting) or 63.11-9 (Portals, search engines and other internet information services), depending on the type of consulting. For a doctor, the main CNAE is 86.30-5 (Outpatient medical activity).

Golden rule: never choose the CNAE based on tax cost. Choose it based on what reflects your real activity. The tax authority cross-checks CNAE data against revenue filings and audit screening. A wrong CNAE on paper won’t survive an inspection.

Registration with the Board of Trade or CARF

Most independent professionals register with the state Board of Trade. Some activities (such as law practice) may register with CARF (Administrative Council of Tax Appeals) for tax matters, but the corporate registration is with the Board of Trade.

The average time to issue the CNPJ (company tax ID) after registering with the Board is 5 to 10 business days, depending on the state and demand volume. The registration cost ranges from R$ 150 to R$ 500, depending on the state.

State and municipal registrations

State registration is required only if you carry out operations subject to ICMS (sale of goods). Services, which are the main activity of independent professionals, generally need only municipal registration (ISS).

Municipal registration is done at the City Hall of the city where the company will be based. It’s the city that sets the ISS rate — which varies from 2% to 5% depending on the municipality. This is one of the most important variables in deciding where to open the company.

Ideal tax regime for an independent professional

Choosing the regime is where the planning happens. Three options are available:

Simples Nacional

Simples Nacional (simplified tax regime) is the regime most used by independent professionals. It unifies IRPJ, CSLL, PIS, COFINS, ISS and INSS into a single monthly payment slip. For intellectual services (category), rates range from 6% to 33% according to the gross revenue accumulated over the year.

The major advantage is simplicity: one slip, one due date, one place to pay. The downside is that, for high-billing professionals, the effective rate can exceed what they would pay under Lucro Presumido.

Lucro Presumido

Under Lucro Presumido (presumed-profit regime), the IRPJ and CSLL calculation base is presumed from revenue. For services, the presumption is 32% of gross revenue. On that base, IRPJ (15% of the presumption) and CSLL (9% of the presumption) apply. ISS is collected separately.

For those billing above certain limits and with low payroll expenses, Lucro Presumido is usually more economical than Simples Nacional.

Comparison: Simples Nacional vs. Lucro Presumido

How Vivian Sampaio assesses the best regime by profile

The ideal choice depends on specific variables: monthly revenue, expenses with employees or pró-labore, municipality of operation and long-term goal. There’s no universal formula — what exists is case-by-case analysis.

For the professional starting out with revenue of R$ 10,000 to R$ 20,000 per month, Simples Nacional is usually the best choice. As revenue grows, you must recalculate annually to check whether switching to Lucro Presumido makes sense. This annual review is one of the most important obligations in tax planning.

Costs involved in opening the company

Board, permit and licensing fees

The direct costs to open a company for an independent professional include:

• Board of Trade registration fee: R$ 150 to R$ 500 (varies by state)
• Municipal operating permit: free in many municipalities; R$ 100 to R$ 500 in others
• Municipal registration (ISS): free to R$ 200 depending on the city
• Obtaining the CNPJ (federal tax authority): free, but the process without an accountant takes longer

Accounting fees and average timeline

An accountant specialized in independent professionals charges, on average, R$ 300 to R$ 800 per month for monthly bookkeeping — this includes all tax assessment, preparation of payment slips and filing of ancillary obligations. The amount varies according to the volume of operations and the complexity of the activity.

The average time to have the company up and running — with CNPJ, permit and municipal registration — is 20 to 45 days when the process is handled by an experienced accountant. Without an accountant, the timeline can exceed 90 days due to a lack of knowledge of the correct procedures.

Most common mistakes when opening a company as an independent professional

Choosing a CNAE incompatible with the actual activity

This is the most frequent and the most dangerous mistake. A technology consulting CNAE used by a lawyer creates a mismatch between what’s on paper and what the federal tax authority sees in the filings. The result can be an assessment for undeclared economic activity overreach.

Not separating personal and company finances

The single account — where both personal and company money come in and go out — is a recurring problem. It makes correct tax assessment difficult, compromises cash-flow analysis, and can make you miss tax payment deadlines for lack of visibility.

The solution is simple: open a bank account exclusively for the company. This isn’t just a recommendation — it’s a requirement to maintain the personal-asset protection that the corporate structure offers.

Next steps after opening

Having the CNPJ isn’t the end of the process — it’s the beginning. After opening, you need to:

1. Define the tax collection regime (together with your accountant)
2. Establish the monthly amount of pró-labore or profit distribution
3. Organize the issuance of service invoices
4. Create a calendar of ancillary obligations (monthly and annual)
5. Carry out the annual review of the tax regime

For anyone starting now, the first important decision is to schedule a consultation with an accountant who understands the independent professional’s routine. This avoids mistakes that are expensive to fix later.

This step-by-step guide is part of the editorial line of the Naprática hub: treating company formation as a concrete decision — what to choose, in what order, at what cost — and not as a generic tutorial.

Learn about the monthly accounting obligations of the incorporated independent professional in this complete article. And if you want a personalized assessment of the best structure for your case, talk to the VMAHUB team.

If you don’t yet have your CRO regularized or are evaluating whether incorporating (PJ) is worth it for your case, talk to the VMAHUB team for initial guidance.

If you’re evaluating whether incorporating (PJ) is worth it for your case, see how an independent professional pays less tax — the decision begins with planning.

And if you already have a company, understand the deductions on income tax to optimize your tax burden.