Simples Nacional vs. self-employed: simulator for HOF
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Practice as an individual, paying the monthly self-assessed income tax (known in Brazil as "carne-leao"), or open a CNPJ (company registration) under Simples Nacional (Brazil's simplified tax regime)? The question comes up early for anyone working with orofacial harmonization (HOF), and the answer depends on numbers only you have: revenue, expenses and how much you will draw as pro-labore. This simulator gives a didactic comparison of the two paths, using the tables in force in 2026.
It is a simplified estimate. It does not replace your accountant, who decides the classification, the activity (CNAE) and the regime with all the details. Nothing you type leaves your device.
What does each field mean?
| Field | What to enter |
|---|---|
| Monthly revenue from appointments | What you receive from patients each month. |
| Practice expenses in the cash book | Expenses necessary for the activity that an individual can deduct in the cash book (office rent, supplies, employees). Confirm with your accountant what is deductible. |
| Monthly pro-labore if you open a CNPJ | How much you would draw as compensation from the company. It defines factor R. |
How does the simulator calculate the individual path?
- Base = revenue minus cash book expenses.
- INSS as a self-employed contributor = 20% of the base, respecting the minimum (minimum wage of R$ 1,621.00) and the cap (R$ 8,475.55) for 2026.
- IRPF as monthly self-assessed tax = monthly progressive table applied to the base minus INSS, with the reduction from Law 15.270/2025 for income up to R$ 7,350.00.
Monthly progressive IRPF table used (Receita Federal, Brazil's tax authority, in force since January 2026):
| Monthly calculation base | Rate | Amount to deduct |
|---|---|---|
| Up to R$ 2,428.80 | exempt | |
| From R$ 2,428.81 to R$ 2,826.65 | 7.5% | R$ 182.16 |
| From R$ 2,826.66 to R$ 3,751.05 | 15% | R$ 394.16 |
| From R$ 3,751.06 to R$ 4,664.68 | 22.5% | R$ 675.49 |
| Above R$ 4,664.68 | 27.5% | R$ 908.73 |
The reduction from Law 15.270/2025 brings the tax to zero for taxable income of up to R$ 5,000.00 per month and is partial up to R$ 7,350.00. Source: 2026 IRPF tables at Receita Federal.
How does the simulator calculate Simples Nacional?
- Factor R = pro-labore × 12 ÷ revenue × 12. With 28% or more, Annex III; below that, Annex V.
- DAS (the single monthly Simples payment) = revenue for the month × effective rate, where effective rate = (12-month revenue × nominal rate minus amount to deduct) ÷ 12-month revenue.
- Pro-labore taxes = 11% INSS (capped) and IRPF withheld at source using the same table, with the same reduction.
Brackets of Complementary Law 123/2006, in the tables in force since 2018:
| Gross revenue over 12 months | Annex III | Annex V |
|---|---|---|
| Up to R$ 180,000.00 | 6% | 15.5% |
| Up to R$ 360,000.00 | 11.2% (deduct R$ 9,360.00) | 18% (deduct R$ 4,500.00) |
| Up to R$ 720,000.00 | 13.5% (deduct R$ 17,640.00) | 19.5% (deduct R$ 9,900.00) |
| Up to R$ 1,800,000.00 | 16% (deduct R$ 35,640.00) | 20.5% (deduct R$ 17,100.00) |
| Up to R$ 3,600,000.00 | 21% (deduct R$ 125,640.00) | 23% (deduct R$ 62,100.00) |
| Up to R$ 4,800,000.00 | 33% (deduct R$ 648,000.00) | 30.5% (deduct R$ 540,000.00) |
The simulator also shows the minimum pro-labore needed for factor R to reach 28%.
Worked hypothetical example
Hypothetical example: revenue of R$ 25,000.00 per month, R$ 6,000.00 in cash book expenses and a pro-labore of R$ 7,000.00.
| Path | Calculation | Amount per month |
|---|---|---|
| Individual: INSS | 20% of R$ 8,475.55 (cap) | R$ 1,695.11 |
| Individual: self-assessed IRPF | (19.000 minus 1.695,11) × 27.5% minus 908,73 | R$ 3,850.11 |
| Individual: total | R$ 5,545.22 (22.2%) | |
| CNPJ: factor R | 84.000 ÷ 300.000 = 28% | Annex III |
| CNPJ: DAS | 25.000 × 8.08% | R$ 2,020.00 |
| CNPJ: INSS and IR on the pro-labore | 770,00 + 757,92 | R$ 1,527.92 |
| CNPJ: total | R$ 3,547.92 (14.2%) |
In this example, the CNPJ under Simples weighs less. With the pro-labore at R$ 5,000.00, factor R would fall to 20%, taxation would move to Annex V and the difference would shrink considerably. Try it in the simulator.
What does the simulator not consider?
It also does not tell you which CNAE to use: see CNAE for a harmonization clinic. The effects of the reform are in IBS and CBS in an HOF clinic.
To use the tax percentage in your other calculations, take the result to the break-even calculator and to the price per ml and margin calculator.
Frequently asked questions
Is it worth opening a CNPJ to offer facial harmonization?
It depends on revenue, expenses and the owner's draw (pro-labore). At higher monthly revenue, Simples Nacional usually weighs less than carnê-leão, but only your accountant can close the math with all the costs.
How does factor R work in Simples Nacional?
Factor R is the payroll of the last 12 months, including the pro-labore, divided by gross revenue for the same period. If it is 28% or more, the activity is taxed under Annex III; below that, under Annex V.
Carnê-leão or Simples Nacional, which pays less?
As an individual, monthly income tax (IRPF) reaches 27.5% and 20% INSS (social security) is added up to the cap. In Simples with factor R, the starting nominal rate of Annex III is 6%, plus the taxes on the pro-labore. The simulator compares both using your numbers.