Simples, Presumido or Real: comparing Brazil's tax regimes in 2026

Choosing the wrong tax regime makes a company pay more tax than it needs to. In 2026, with the reform starting, the comparison matters even more. Here's what drives the decision.

The three regimes in one line

• Simples Nacional: unified collection by revenue brackets; good for lower revenue with a meaningful payroll.
• Lucro Presumido: profit is estimated as a percentage of revenue; simple to assess, can pay off with high margins.
• Lucro Real: tax on actual profit; makes sense with low margin, losses or many credits.

What weighs on the choice

The decision depends on revenue, margin, payroll and sector. A high-margin service company may pay less under Presumido; a manufacturer with many inputs may benefit from credits under Real. There's no single answer — there's simulation.

The reform changes the math

With CBS and IBS phasing in through 2033, each regime's weight shifts year by year. Comparing using only today's rule leads to a decision that expires fast. The right approach is to simulate with the rules valid in each period.

Simulate per company in DocsSmart

DocsSmart's accounting module assesses Simples, Presumido and Real, shows the old rules and the reform side by side and lets you compare the impact per client — with auditable calculation memory. See it at accounting software.