Annex I, RBT12 R$ 300,000
- Input
- custo R$ 57, margem 20%
- Expected output
- imposto 5,32%, preço R$ 76,33
57 / 0.7468.
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selling price simples nacional effective rate
In the Taxes and fees section, choose Simples Nacional, the annex and the last 12 months of revenue. The tool shows the effective rate and the bracket, and applies the percentage to the price together with the margin.
57 / 0.7468.
R$ 2.08 above the correct one.
Bracket 3 of Annex I.
Services pay more than commerce.
Markup is profit divided by cost; margin is profit divided by selling price. With a R$ 100 cost and a R$ 125 price, profit is R$ 25: a 25% markup and a 20% margin. The conversion is margin = markup / (1 + markup). A 50% markup is a 33.33% margin, and a 50% margin needs a 100% markup.
The gross revenue accumulated over the 12 months before the assessment month. If the company is under 12 months old, the tool accepts zero and uses the first bracket's rate.
Not up to the R$ 3.6 million sublimit: ICMS and ISS are already inside the DAS, in the annex breakdown. Above the sublimit they leave the DAS and you need to add them.
For some services, yes: with payroll at 28% or more of revenue, Annex III applies, below that Annex V. It does not apply to commerce and industry.
Unit cost: R$57.00
Simples effective rate: 5.32% of the price (bracket 2, nominal 7.3%).
This price is right at the 20% margin limit; you can only discount up to 21.12% before profit reaches zero.
A 33.91% markup on cost is the same profit as a 20% margin on price.
| Item | R$ | % |
|---|---|---|
| Cost of goods | R$57.00 | 74.68% |
| Seller-paid shipping | R$0.00 | 0% |
| Tax | R$4.06 | 5.32% |
| Channel commission | R$0.00 | 0% |
| Fixed fee per item | R$0.00 | 0% |
| Card | R$0.00 | 0% |
| Ads and other | R$0.00 | 0% |
| Profit | R$15.27 | 20% |
| Channel | Price | Markup | Margin | Profit | Break-even |
|---|---|---|---|---|---|
| R$76.33 | 1.34x | 20% | R$15.27 | R$60.21 | |
| R$93.94 | 1.65x | 20% | R$18.79 | R$70.65 | |
| R$100.57 | 1.76x | 20% | R$20.12 | R$74.34 | |
| R$126.90 | 2.23x | 20% | R$25.38 | R$90.49 | |
| R$98.87 | 1.73x | 20.01% | R$19.78 | R$74.05 | |
| R$97.14 | 1.70x | 20% | R$19.43 | R$72.45 |
Marketplace fees change without notice. Values checked or used as reference on 10/2026; those flagged as unverified are starting points: confirm them in the seller center.
Markup is profit over cost; margin is profit over price. Margin = markup / (1 + markup).
| Markup | Multiplier | Margin |
|---|---|---|
| 10% | 1.10x | 9.09% |
| 25% | 1.25x | 20% |
| 50% | 1.50x | 33.33% |
| 100% | 2.00x | 50% |
| 150% | 2.50x | 60% |
| 200% | 3.00x | 66.67% |
| 300% | 4.00x | 75% |