Simples Nacional

Calculo do imposto a pagar

Instrues para o preenchimento:
1) Altere apenas as clulas azuis
2) Informe a receita de cada ms
3) Selecione a tabela adequada ao seu tipo de negcio
4) Selecione o ms/ano que deseja calcular o imposto
3) Tabela
4) Ms/Ano

Servico
Jul-14
2) Receita

Jan-09
Feb-09
Mar-09
Apr-09
May-09
Jun-09
Jul-09
Aug-09
Sep-09
Oct-09
Nov-09
Dec-09
Jan-10
Feb-10
Mar-10
Apr-10
May-10
Jun-10
Jul-10
Aug-10
Sep-10
Oct-10
Nov-10
Dec-10
Jan-11
Feb-11
Mar-11
Apr-11
May-11
Jun-11
Jul-11
Aug-11
Sep-11
Oct-11
Nov-11
Dec-11
Jan-12
Feb-12
Mar-12
Apr-12
May-12
Jun-12

Receita
R$ 14,500.00

Imposto
R$ 652.50

RBA
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00

RBT12
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00

Aliquota
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%

Imposto
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00

Jul-12
Aug-12
Sep-12
Oct-12
Nov-12
Dec-12
Jan-13
Feb-13
Mar-13
Apr-13
May-13
Jun-13
Jul-13
Aug-13
Sep-13
Oct-13
Nov-13
Dec-13
Jan-14
Feb-14
Mar-14
Apr-14
May-14
Jun-14
Jul-14
Aug-14
Sep-14
Oct-14
Nov-14
Dec-14
Jan-15
Feb-15
Mar-15
Apr-15
May-15
Jun-15
Jul-15
Aug-15
Sep-15
Oct-15
Nov-15
Dec-15
Jan-16
Feb-16
Mar-16
Apr-16
May-16
Jun-16
Jul-16
Aug-16
Sep-16
Oct-16
Nov-16
Dec-16

R$ 14,500.00
R$ 14,500.00
R$ 14,500.00
R$ 14,500.00
R$ 14,500.00
R$ 14,500.00
R$ 14,500.00
R$ 14,500.00

R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 14,500.00
R$ 29,000.00
R$ 43,500.00
R$ 58,000.00
R$ 72,500.00
R$ 87,000.00
R$ 101,500.00
R$ 116,000.00
R$ 116,000.00
R$ 116,000.00
R$ 116,000.00
R$ 116,000.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00

R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 14,500.00
R$ 29,000.00
R$ 43,500.00
R$ 58,000.00
R$ 72,500.00
R$ 87,000.00
R$ 101,500.00
R$ 116,000.00
R$ 116,000.00
R$ 116,000.00
R$ 116,000.00
R$ 116,000.00
R$ 101,500.00
R$ 87,000.00
R$ 72,500.00
R$ 58,000.00
R$ 43,500.00
R$ 29,000.00
R$ 14,500.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00

0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
4.50%
4.50%
4.50%
4.50%
4.50%
4.50%
4.50%
4.50%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%

R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 652.50
R$ 652.50
R$ 652.50
R$ 652.50
R$ 652.50
R$ 652.50
R$ 652.50
R$ 652.50
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00

Jan-17
Feb-17
Mar-17
Apr-17
May-17
Jun-17
Jul-17
Aug-17
Sep-17
Oct-17
Nov-17
Dec-17
Jan-18
Feb-18
Mar-18
Apr-18
May-18
Jun-18
Jul-18
Aug-18
Sep-18
Oct-18
Nov-18
Dec-18
Jan-19
Feb-19
Mar-19
Apr-19
May-19
Jun-19
Jul-19
Aug-19
Sep-19
Oct-19
Nov-19
Dec-19
Jan-20

R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00

R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00

0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%

R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00

Anexo I
RBT12
R$ 0.00
R$ 120,000.01
R$ 240,000.01
R$ 360,000.01
R$ 480,000.01
R$ 600,000.01
R$ 720,000.01
R$ 840,000.01
R$ 960,000.01
R$ 1,080,000.01
R$ 1,200,000.01
R$ 1,320,000.01
R$ 1,440,000.01
R$ 1,560,000.01
R$ 1,680,000.01
R$ 1,800,000.01
R$ 1,920,000.01
R$ 2,040,000.01
R$ 2,160,000.01
R$ 2,280,000.01

Partilha do Simples Nacional Comrcio

R$ 120,000.00
R$ 240,000.00
R$ 360,000.00
R$ 480,000.00
R$ 600,000.00
R$ 720,000.00
R$ 840,000.00
R$ 960,000.00
R$ 1,080,000.00
R$ 1,200,000.00
R$ 1,320,000.00
R$ 1,440,000.00
R$ 1,560,000.00
R$ 1,680,000.00
R$ 1,800,000.00
R$ 1,920,000.00
R$ 2,040,000.00
R$ 2,160,000.00
R$ 2,280,000.00
R$ 2,400,000.00

ALQUOTA
4.00%
5.47%
6.84%
7.54%
7.60%
8.28%
8.36%
8.45%
9.03%
9.12%
9.95%
10.04%
10.13%
10.23%
10.32%
11.23%
11.32%
11.42%
11.51%
11.61%

IRPJ
0.00%
0.00%
0.27%
0.35%
0.35%
0.38%
0.39%
0.39%
0.42%
0.43%
0.46%
0.46%
0.47%
0.47%
0.48%
0.52%
0.52%
0.53%
0.53%
0.54%

CSLL
0.00%
0.00%
0.31%
0.35%
0.35%
0.38%
0.39%
0.39%
0.42%
0.43%
0.46%
0.46%
0.47%
0.47%
0.48%
0.52%
0.52%
0.53%
0.53%
0.54%

COFINS
0.00%
0.86%
0.95%
1.04%
1.05%
1.15%
1.16%
1.17%
1.25%
1.26%
1.38%
1.39%
1.40%
1.42%
1.43%
1.56%
1.57%
1.58%
1.60%
1.60%

PIS/PASEP
0.00%
0.00%
0.23%
0.25%
0.25%
0.27%
0.28%
0.28%
0.30%
0.30%
0.33%
0.33%
0.33%
0.34%
0.34%
0.37%
0.37%
0.38%
0.38%
0.38%

CPP
2.75%
2.75%
2.75%
2.99%
3.02%
3.28%
3.30%
3.35%
3.57%
3.60%
3.94%
3.99%
4.01%
4.05%
4.08%
4.44%
4.49%
4.52%
4.56%
4.60%

ICMS
1.25%
1.86%
2.33%
2.56%
2.58%
2.82%
2.84%
2.87%
3.07%
3.10%
3.38%
3.41%
3.45%
3.48%
3.51%
3.82%
3.85%
3.88%
3.91%
3.95%

Anexo II
RBT12
R$ 0.00
R$ 120,000.01
R$ 240,000.01
R$ 360,000.01
R$ 480,000.01
R$ 600,000.01
R$ 720,000.01
R$ 840,000.01
R$ 960,000.01
R$ 1,080,000.01
R$ 1,200,000.01
R$ 1,320,000.01
R$ 1,440,000.01
R$ 1,560,000.01
R$ 1,680,000.01
R$ 1,800,000.01
R$ 1,920,000.01
R$ 2,040,000.01
R$ 2,160,000.01
R$ 2,280,000.01

Partilha do Simples Nacional Indstria

R$ 120,000.00
R$ 240,000.00
R$ 360,000.00
R$ 480,000.00
R$ 600,000.00
R$ 720,000.00
R$ 840,000.00
R$ 960,000.00
R$ 1,080,000.00
R$ 1,200,000.00
R$ 1,320,000.00
R$ 1,440,000.00
R$ 1,560,000.00
R$ 1,680,000.00
R$ 1,800,000.00
R$ 1,920,000.00
R$ 2,040,000.00
R$ 2,160,000.00
R$ 2,280,000.00
R$ 2,400,000.00

ALQUOTA
4.50%
5.97%
7.34%
8.04%
8.10%
8.78%
8.86%
8.95%
9.53%
9.62%
10.45%
10.54%
10.63%
10.73%
10.82%
11.73%
11.82%
11.92%
12.01%
12.11%

IRPJ
0.00%
0.00%
0.27%
0.35%
0.35%
0.38%
0.39%
0.39%
0.42%
0.42%
0.46%
0.46%
0.47%
0.47%
0.48%
0.52%
0.52%
0.53%
0.53%
0.54%

CSLL
COFINS PIS/PASEP
0.00%
0.00%
0.00%
0.00%
0.86%
0.00%
0.31%
0.95%
0.23%
0.35%
1.04%
0.25%
0.35%
1.05%
0.25%
0.38%
1.15%
0.27%
0.39%
1.16%
0.28%
0.39%
1.17%
0.28%
0.42%
1.25%
0.30%
0.42%
1.26%
0.30%
0.46%
1.38%
0.33%
0.46%
1.39%
0.33%
0.47%
1.40%
0.33%
0.47%
1.42%
0.34%
0.48%
1.43%
0.34%
0.52%
1.56%
0.37%
0.52%
1.57%
0.37%
0.53%
1.58%
0.38%
0.53%
1.60%
0.38%
0.54%
1.60%
0.38%

CPP
2.75%
2.75%
2.75%
2.99%
3.02%
3.28%
3.30%
3.35%
3.57%
3.62%
3.94%
3.99%
4.01%
4.05%
4.08%
4.44%
4.49%
4.52%
4.56%
4.60%

ICMS
1.25%
1.86%
2.33%
2.56%
2.58%
2.82%
2.84%
2.87%
3.07%
3.10%
3.38%
3.41%
3.45%
3.48%
3.51%
3.82%
3.85%
3.88%
3.91%
3.95%

IPI
0.50%
0.50%
0.50%
0.50%
0.50%
0.50%
0.50%
0.50%
0.50%
0.50%
0.50%
0.50%
0.50%
0.50%
0.50%
0.50%
0.50%
0.50%
0.50%
0.50%

Anexo IV
RBT12
R$ 0.00
R$ 120,000.01
R$ 240,000.01
R$ 360,000.01
R$ 480,000.01
R$ 600,000.01
R$ 720,000.01
R$ 840,000.01
R$ 960,000.01
R$ 1,080,000.01
R$ 1,200,000.01
R$ 1,320,000.01
R$ 1,440,000.01
R$ 1,560,000.01
R$ 1,680,000.01
R$ 1,800,000.01
R$ 1,920,000.01
R$ 2,040,000.01
R$ 2,160,000.01
R$ 2,280,000.01

Partilha do Simples Nacional Servios e Locao de Bens Mveis

R$ 120,000.00
R$ 240,000.00
R$ 360,000.00
R$ 480,000.00
R$ 600,000.00
R$ 720,000.00
R$ 840,000.00
R$ 960,000.00
R$ 1,080,000.00
R$ 1,200,000.00
R$ 1,320,000.00
R$ 1,440,000.00
R$ 1,560,000.00
R$ 1,680,000.00
R$ 1,800,000.00
R$ 1,920,000.00
R$ 2,040,000.00
R$ 2,160,000.00
R$ 2,280,000.00
R$ 2,400,000.00

ALQUOTA
6.00%
8.21%
10.26%
11.31%
11.40%
12.42%
12.54%
12.68%
13.55%
13.68%
14.93%
15.06%
15.20%
15.35%
15.48%
16.85%
16.98%
17.13%
17.27%
17.42%

IRPJ
0.00%
0.00%
0.48%
0.53%
0.53%
0.57%
0.59%
0.59%
0.63%
0.63%
0.69%
0.69%
0.71%
0.71%
0.72%
0.78%
0.78%
0.80%
0.80%
0.81%

CSLL
COFINS PIS/PASEP
0.00%
0.00%
0.00%
0.00%
1.42%
0.00%
0.43%
1.43%
0.35%
0.53%
1.56%
0.38%
0.52%
1.58%
0.38%
0.57%
1.73%
0.40%
0.56%
1.74%
0.42%
0.57%
1.76%
0.42%
0.61%
1.88%
0.45%
0.64%
1.89%
0.45%
0.69%
2.07%
0.50%
0.69%
2.09%
0.50%
0.70%
2.10%
0.50%
0.70%
2.13%
0.51%
0.70%
2.15%
0.51%
0.76%
2.34%
0.56%
0.78%
2.36%
0.56%
0.79%
2.37%
0.57%
0.79%
2.40%
0.57%
0.79%
2.42%
0.57%

CPP
4.00%
4.00%
4.07%
4.47%
4.52%
4.92%
4.97%
5.03%
5.37%
5.42%
5.98%
6.09%
6.19%
6.30%
6.40%
7.41%
7.50%
7.60%
7.71%
7.83%

ISS
2.00%
2.79%
3.50%
3.84%
3.87%
4.23%
4.26%
4.31%
4.61%
4.65%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%

Anexo IV
RBT12
R$ 0.00
R$ 120,000.01
R$ 240,000.01
R$ 360,000.01
R$ 480,000.01
R$ 600,000.01
R$ 720,000.01
R$ 840,000.01
R$ 960,000.01
R$ 1,080,000.01
R$ 120,000.01
R$ 1,320,000.01
R$ 1,440,000.01
R$ 1,560,000.01
R$ 1,680,000.01
R$ 1,800,000.01
R$ 1,920,000.01
R$ 2,040,000.01
R$ 2,160,000.01
R$ 2,280,000.01

Partilha do Simples Nacional Servios

R$ 120,000.00
R$ 240,000.00
R$ 360,000.00
R$ 480,000.00
R$ 600,000.00
R$ 720,000.00
R$ 840,000.00
R$ 960,000.00
R$ 1,080,000.00
R$ 120,000.00
R$ 1,320,000.00
R$ 1,440,000.00
R$ 1,560,000.00
R$ 1,680,000.00
R$ 1,800,000.00
R$ 1,920,000.00
R$ 2,040,000.00
R$ 2,160,000.00
R$ 2,280,000.00
R$ 2,400,000.00

ALQUOT
A
4.50%
6.54%
7.70%
8.49%
8.97%
9.78%
10.26%
10.76%
11.51%
12.00%
12.80%
13.25%
13.70%
14.15%
14.60%
15.05%
15.50%
15.95%
16.40%
16.85%

IRPJ

CSLL
0.00%
0.00%
0.16%
0.52%
0.89%
1.25%
1.62%
2.00%
2.37%
2.74%
3.12%
3.49%
3.86%
4.23%
4.60%
4.90%
5.21%
5.51%
5.81%
6.12%

COFINS
1.22%
1.84%
1.85%
1.87%
1.89%
1.91%
1.93%
1.95%
1.97%
2.00%
2.01%
2.03%
2.05%
2.07%
2.10%
2.19%
2.27%
2.36%
2.45%
2.53%

1.28%
1.91%
1.95%
1.99%
2.03%
2.07%
2.11%
2.15%
2.19%
2.23%
2.27%
2.31%
2.35%
2.39%
2.43%
2.47%
2.51%
2.55%
2.59%
2.63%

PIS/PASEP
0.00%
0.00%
0.24%
0.27%
0.29%
0.32%
0.34%
0.35%
0.37%
0.38%
0.40%
0.42%
0.44%
0.46%
0.47%
0.49%
0.51%
0.53%
0.55%
0.57%

ISS
2.00%
2.79%
3.50%
3.84%
3.87%
4.23%
4.26%
4.31%
4.61%
4.65%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%