RBT12 of R$360,000, Annex I
- Input
- (360.000 × 7,3% - 5.940) ÷ 360.000
- Expected output
- Alíquota efetiva de 5,65%
Against a 7.3% nominal rate, a gap of nearly 1.7 percentage points lower.
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Simples Nacional effective tax rate
Applying the bracket's nominal rate directly to revenue is the most common mistake when estimating Simples Nacional, and it always results in a higher tax than what is actually owed. This page opens the calculator with an example in the middle of an Annex I bracket, to show the nominal rate (7.3%) and the effective one (5.65%) side by side.
Against a 7.3% nominal rate, a gap of nearly 1.7 percentage points lower.
In any annex's bracket 1, the deductible amount is always zero, so nominal and effective match exactly.
The nominal rate is only the formula's starting point, it represents the tax that would be owed if RBT12 sat exactly at that bracket's ceiling. For any RBT12 below the ceiling, the deductible amount lowers the result, so the real effective rate, computed as (RBT12 x nominal rate - deductible amount) / RBT12, is always lower than or equal to the nominal one. Applying the nominal rate directly, without subtracting the deductible amount, is the most common mistake in informal calculators and always overstates the tax.
No, mathematically it is always lower than or equal to the same bracket's nominal rate, because the deductible amount is never negative. The only bracket where the two match exactly is each annex's bracket 1, where the deductible amount is zero.
In that case the formula would be undefined (0 ÷ 0), so the law (art. 18 §1º-B) requires using bracket 1's nominal rate directly on that month's own revenue, with no deductible amount, the same rule a newly opened business uses in its first months.
(RBT12 R$ 360.000,00 × nominal rate 7.30% - deductible R$ 5.940,00) / RBT12 = effective rate of 5.65%.
At that revenue pace, the bracket should not change over the next 36 simulated months.
The whole calculation runs in your browser: RBT12, revenue, payroll and the chosen annex are never sent to a server.