Simples Nacional or Lucro Presumido: comparison method in 2026
Compare Simples Nacional and Lucro Presumido using activity, payroll, margin, withholding and customer profile—not revenue or nominal rates alone.
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Simples Nacional and Lucro Presumido can produce very different results for companies with the same revenue. Activity, payroll, margin, municipality, retentions and customers change the comparison.
This guide is based on one condition: the two regimes have already been considered legally possible. If you also need to compare the Lucro Real, start with the guide of the three regimes.
Step 1 — model revenue by activity
Separate revenue by service, trade, product, municipality and other relevant treatment. Under Simples Nacional, different activities may fall under different annexes. Under Lucro Presumido, statutory profit percentages and indirect taxes also vary.
Don’t just project the annual total. Use monthly values to capture seasonality, growth, and range effects.
Step 2 — understand the applicable annex and R-factor
For certain service activities in Simples, the R factor compares payroll and revenue from the previous 12 months. When the result is equal to or greater than 28%, these activities are taxed under Annex III; below that, by Annex V, according to the official rules.
Analysis requires correctly defining what makes up payroll and revenue. Hiring or raising pró-labore just to “beat R factor” without considering charges, substance and total effect can increase the cost instead of reducing it.
Step 3 — calculate the Lucro Presumido with the 2026 rules
Under Lucro Presumido, do not apply a single off-the-shelf percentage to total revenue. Separate:
- IRPJ and additional, when applicable;
- CSLL;
- PIS and Cofins;
- ISS or ICMS;
- employer and payroll social security contributions;
- retentions and advances;
- cost of obligations.
In 2026, certain presumptive bases increase by 10% on the portion of annual gross revenue that exceeds R$5 million, as a result of Complementary Law No. 224/2025. The Revenue guides the application of IRPJ from the first quarter and CSLL from the second quarter. Models prior to the change need to be revised.
Step 4 — compare cash, not just tax rate
Create a monthly table:
| Item | Simples Nacional | Lucro Presumido |
|---|---|---|
| Taxes on income | ||
| Taxes and payroll charges | ||
| Retentions/advances | ||
| Credits or recoveries | ||
| Compliance cost | ||
| Total disbursement |
Record the premises alongside: CNAEs, municipality, accumulated revenue, payroll, margin and type of client.
Step 5 — test the decision against changes
Simulate at least three scenarios:
- revenue below projection;
- expected scenario;
- growth above expectations.
Then vary payroll, margin and the mix of activities. The best choice is the one that remains understandable as the business changes—or whose break-even point is known.
Does the customer profile interfere?
It can affect pricing, withholding, the customer’s view of tax credits and contractual requirements. Do not treat “B2B favors Lucro Presumido” or “B2C always favors Simples Nacional” as rules. Model the actual operation.
Pay attention to the timing of the option
For a company just starting its activity, the intention of opting for Simples became part of the registration flow through the Tax Administration Module. The decision needs to be prepared before the CNPJ, and not left to a later generic window.
What should be the delivery of the simulation
Ask for a document that shows:
- source of each rule;
- period analyzed;
- premises;
- monthly calculation;
- point at which one regime surpasses the other;
- risks and pending data;
- revision date.
A final number without a documented calculation does not support a decision or future updates.
To connect the choice to registration and the option within the correct deadline, follow how to open a company and obtain the CNPJ. VMAHUB can set up the scenarios and explain which variables really change the decision.
Sources and references
- Simples Nacional Management Committee — CGSN Resolution No. 140, compiled text
- Simples Nacional — Official guidelines on the R factor
- Receita Federal (Brazilian Federal Revenue Service) — Option for Simples when opening through MAT
- Receita Federal (Brazilian Federal Revenue Service) - Reduction of tax incentives and benefits
Brazilian and international business experience in one advisory view.
VMAHUB combines accounting, tax, legal and business strategy with more than 26 years of experience, including work connected to the pharmaceutical industry, retail and agribusiness. The next step is to understand how this scenario applies to your operation.