Simples Nacional tax calculator for rideshare drivers
Outgrew the MEI ceiling (R$ 81,000) and became an ME (micro-business)? See your effective rate and this month's DAS under Simples Nacional (Annex III) — the regime that bundles your taxes into one slip.
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The sum of everything you billed over the trailing 12 months — not this month's revenue times 12. This is the number that sets your bracket and the effective rate used in this month's DAS.
Under Simples Nacional the rate isn't fixed like the MEI's: it comes from a table of annual-revenue brackets and is applied as an effective rate on this month's revenue. Covers municipal passenger transport (Annex III) — intercity/interstate transport has its own rule. This calculator is valid up to R$ 3,600,000 of RBT12; above that, talk to an accountant.
How Simples Nacional works for drivers (Annex III)
Municipal passenger transport falls under Annex III of Complementary Law 123/2006. The table has 6 annual-revenue brackets, each with a nominal rate — from 6% in the first bracket to 21% in the fifth — and a fixed deduction amount. What you actually pay is the effective rate: (RBT12 × nominal rate − deduction amount) ÷ RBT12.
RBT12: your gross revenue over the last 12 months
This number — not this month's revenue times 12 — decides which bracket you're in and which effective rate applies to this month's DAS. It changes every month, rolling along with your revenue.
Outgrowing the MEI
Once you go over R$ 81,000 in annual revenue, the MEI regime no longer applies and you're taxed as a micro-business (ME) under Simples Nacional. Talk to an accountant to formalize the change — they can also check whether it's worth staying on Simples Nacional or switching annexes, depending on your activity.
Official sources for this calculator
The numbers used here come straight from the law and the government's own tables — not our own estimate. Click through to check each one at the original source.
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Simples Nacional — Annex III (municipal passenger transport)
Complementary Law No. 123/2006, art. 18, §5-B, item XIII, places municipal passenger-transport services under Annex III. The 6 revenue brackets and their deduction amounts are fixed by the law's own Annex III (official Receita Federal table) — nominal values, not adjusted yearly. Does not cover intermunicipal/interstate transport, which blends in ICMS under a separate rule.
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MEI revenue ceiling
Complementary Law No. 123/2006, art. 18-A, §1: R$ 81,000 gross annual revenue ceiling for the MEI (individual micro-entrepreneur) regime — unchanged in 2026.
Frequently asked questions
How does Simples Nacional work for a rideshare driver (Annex III)?
Municipal passenger transport falls under Annex III of Complementary Law 123/2006, with 6 annual-revenue brackets — the first 5 range from 6% to 21% in nominal rate. What you actually pay is the effective rate: (RBT12 × nominal rate − deduction amount) ÷ RBT12.
What is RBT12?
It's the sum of everything you billed over the trailing 12 months — not this month's revenue times 12. It changes every month, and it's what decides your bracket and the effective rate used in the DAS.
Why is the rate shown here different from my bracket's nominal rate?
Because Simples Nacional uses the effective rate, not the table's nominal one. Each bracket's deduction amount exists precisely to smooth the jump between brackets, so the final bill usually comes out lower than the nominal rate suggests.
I went over the MEI ceiling (R$ 81,000). Do I have to become an ME and pay Simples Nacional?
Yes. Once you go over R$ 81,000 in annual revenue, the MEI regime no longer applies and you're taxed as a micro-business (ME) under Simples Nacional — for passenger transport, under Annex III. Talk to an accountant to formalize the change.
Does this calculator cover any revenue amount?
Only up to R$ 3,600,000 of RBT12 (the end of the 5th bracket). Above that, a sub-ceiling kicks in: ISS leaves the DAS and the apparent rate drops on purpose, which only makes sense with an accountant's help. No individual driver gets close to that amount, but if you do, talk to a professional.
This math, automatic, on top of Uber
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