Simples Nacional

Calculo do imposto a pagar

3) Tabela
4) Ms/An
Jan-12
Feb-12
Mar-12
Apr-12
May-12
Jun-12
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

RB ISS
retido

%%
1
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
13,602.58 ###
30,390.62 ###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###

Servico
RB ICMS Jan-14
%%
RB ICMS
Isento
2
Total
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
5,987.50
###
53,712.00
47,488.25 ###
98,786.62
29,566.73 ###
99,425.76
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###

%%
3
RBT
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
5,987.50
###
53,712.00
### 159,877.45
### 159,383.11
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
-

Receita
0.04
RBA
5,987.50
59,699.50
159,877.45
319,260.56
319,260.56
319,260.56
319,260.56
319,260.56
319,260.56
319,260.56
319,260.56
319,260.56
319,260.56
319,260.56
-

Mar-16
Apr-16
May-16
Jun-16
Jul-16
Aug-16
Sep-16
Oct-16
Nov-16
Dec-16
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
Imposto
159,877.45
RBT Acum 12 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%
5.25%
5,987.50
5.25%
59,699.50
5.25%
219,576.95
7.28%
378,960.06
0.00%
378,960.06
0.00%
378,960.06
0.00%
378,960.06
0.00%
378,960.06
0.00%
378,960.06
0.00%
378,960.06
0.00%
378,960.06
0.00%
378,960.06
0.00%
372,972.56
0.00%
319,260.56
0.00%
159,383.11
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
314.34
2,819.88
7,629.93
10,487.88
-

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%
0.00%
0.00%
0.00%
0.00%
0.00%

Anexo I
RBT12

Partilha do Simples Nacional Comrcio

ALQUOT
A

IRPJ

CSLL

COFINS PIS/

PASEP

CPP

ICMS

R$ 0.00 R$ 180,000.00 4,00%

R$ 180,000.01 R$ 360,000.00 5,47%
R$ 360,000.01 R$ 540,000.00 6,84%

0,00% 0,00% 0,00% 0,00% 2,75% 1,25%

R$ 540,000.01 R$ 720,000.00 7,54%

R$ 720,000.01 R$ 900,000.00 7,60%

0,35% 0,35% 1,04% 0,25% 2,99% 2,56%

### 8,28%
### 8,36%

0,38% 0,38% 1,15% 0,27% 3,28% 2,82%

### 8,45%
### 9,03%

0,39% 0,39% 1,17% 0,28% 3,35% 2,87%

### 9,12%
### 9,95%

0,43% 0,43% 1,26% 0,30% 3,60% 3,10%

R$ 900,000.01
###
###
###
###
###
###
###
###
###
###
###

0,00% 0,00% 0,86% 0,00% 2,75% 1,86%

0,27% 0,31% 0,95% 0,23% 2,75% 2,33%
0,35% 0,35% 1,05% 0,25% 3,02% 2,58%
0,39% 0,39% 1,16% 0,28% 3,30% 2,84%
0,42% 0,42% 1,25% 0,30% 3,57% 3,07%
0,46% 0,46% 1,38% 0,33% 3,94% 3,38%

### 10,04% 0,46% 0,46% 1,39% 0,33% 3,99% 3,41%

### 10,13% 0,47% 0,47% 1,40% 0,33% 4,01% 3,45%
### 10,23% 0,47% 0,47% 1,42% 0,34% 4,05% 3,48%
### 10,32% 0,48% 0,48% 1,43% 0,34% 4,08% 3,51%
### 11,23% 0,52% 0,52% 1,56% 0,37% 4,44% 3,82%
### 11,32% 0,52% 0,52% 1,57% 0,37% 4,49% 3,85%

###

### 11,42% 0,53% 0,53% 1,58% 0,38% 4,52% 3,88%

### 11,51% 0,53% 0,53% 1,60% 0,38% 4,56% 3,91%

###

### 11,61% 0,54% 0,54% 1,60% 0,38% 4,60% 3,95%

###

Anexo II

Partilha do Simples Nacional Indstria

ALQUO
TA

RBT12

IRPJ

CSLL

COFIN PIS/
S
PASEP

CPP

ICMS

IPI

R$ 0.00 R$ 180,000.00

4.50% 0.00% 0.00% 0.00% 0.00% 2.75% 1.25% 0.50%

R$ 180,000.01 R$ 360,000.00

5.97% 0.00% 0.00% 0.86% 0.00% 2.75% 1.86% 0.50%

R$ 360,000.01 R$ 540,000.00

7.34% 0.27% 0.31% 0.95% 0.23% 2.75% 2.33% 0.50%

R$ 540,000.01 R$ 720,000.00

8.04% 0.35% 0.35% 1.04% 0.25% 2.99% 2.56% 0.50%

R$ 720,000.01 R$ 900,000.00

8.10% 0.35% 0.35% 1.05% 0.25% 3.02% 2.58% 0.50%

R$ 900,000.01

###

8.78% 0.38% 0.38% 1.15% 0.27% 3.28% 2.82% 0.50%

###

###

8.86% 0.39% 0.39% 1.16% 0.28% 3.30% 2.84% 0.50%

###

###

8.95% 0.39% 0.39% 1.17% 0.28% 3.35% 2.87% 0.50%

###

###

9.53% 0.42% 0.42% 1.25% 0.30% 3.57% 3.07% 0.50%

###

###

9.62% 0.42% 0.42% 1.26% 0.30% 3.62% 3.10% 0.50%

###

###

10.45% 0.46% 0.46% 1.38% 0.33% 3.94% 3.38% 0.50%

###

###

10.54% 0.46% 0.46% 1.39% 0.33% 3.99% 3.41% 0.50%

###

###

10.63% 0.47% 0.47% 1.40% 0.33% 4.01% 3.45% 0.50%

###

###

10.73% 0.47% 0.47% 1.42% 0.34% 4.05% 3.48% 0.50%

###

###

10.82% 0.48% 0.48% 1.43% 0.34% 4.08% 3.51% 0.50%

###

###

11.73% 0.52% 0.52% 1.56% 0.37% 4.44% 3.82% 0.50%

###

###

11.82% 0.52% 0.52% 1.57% 0.37% 4.49% 3.85% 0.50%

###

###

11.92% 0.53% 0.53% 1.58% 0.38% 4.52% 3.88% 0.50%

###

###

12.01% 0.53% 0.53% 1.60% 0.38% 4.56% 3.91% 0.50%

###

###

12.11% 0.54% 0.54% 1.60% 0.38% 4.60% 3.95% 0.50%

Anexo III

Partilha do Simples Nacional Servios e Locao de Bens

Mveis
ALQUOT
A

RBT12

IRPJ

CSLL

COFINS PIS/

PASEP

CPP

ISS

R$ 0.00 R$ 180,000.00

6.00%

0.00% 0.00% 0.00% 0.00% 4.00% 2.00%

R$ 180,000.01 R$ 360,000.00

8.21%

0.00% 0.00% 1.42% 0.00% 4.00% 2.79%

R$ 360,000.01 R$ 540,000.00 10.26%

R$ 540,000.01 R$ 720,000.00 11.31%

0.48% 0.43% 1.43% 0.35% 4.07% 3.50%

R$ 720,000.01 R$ 900,000.00 11.40%

R$ 900,000.01
### 12.42%

0.53% 0.52% 1.58% 0.38% 4.52% 3.87%

### 12.54%
### 12.68%

0.59% 0.56% 1.74% 0.42% 4.97% 4.26%

### 13.55%
### 13.68%

0.63% 0.61% 1.88% 0.45% 5.37% 4.61%

### 14.93%
### 15.06%

0.69% 0.69% 2.07% 0.50% 5.98% 5.00%

### 15.20%
### 15.35%

0.71% 0.70% 2.10% 0.50% 6.19% 5.00%

### 15.48%
### 16.85%

0.72% 0.70% 2.15% 0.51% 6.40% 5.00%

### 16.98%
### 17.13%

0.78% 0.78% 2.36% 0.56% 7.50% 5.00%

### 17.27%
### 17.42%

0.80% 0.79% 2.40% 0.57% 7.71% 5.00%

###
###
###
###
###
###
###
###
###
###
###
###
###
###

0.53% 0.53% 1.56% 0.38% 4.47% 3.84%

0.57% 0.57% 1.73% 0.40% 4.92% 4.23%
0.59% 0.57% 1.76% 0.42% 5.03% 4.31%
0.63% 0.64% 1.89% 0.45% 5.42% 4.65%
0.69% 0.69% 2.09% 0.50% 6.09% 5.00%
0.71% 0.70% 2.13% 0.51% 6.30% 5.00%
0.78% 0.76% 2.34% 0.56% 7.41% 5.00%
0.80% 0.79% 2.37% 0.57% 7.60% 5.00%
0.81% 0.79% 2.42% 0.57% 7.83% 5.00%

Anexo IV

Partilha do Simples Nacional Servios sujeitos ao ICMS

R$ 0.00 R$ 180,000.00

5.25%

ICMS
ICMS isento
ISS retido
0.00% 0.00% 0.00% 0.00% 4.00% 1.25%
4.00%

R$ 180,000.01 R$ 360,000.00

7.28%

0.00% 0.00% 1.42% 0.00% 4.00% 1.86%

5.42%

R$ 360,000.01 R$ 540,000.00

9.09%

0.48% 0.43% 1.43% 0.35% 4.07% 2.33%

6.76%

R$ 540,000.01 R$ 720,000.00 10.03%

0.53% 0.53% 1.56% 0.38% 4.47% 2.56%

7.47%

R$ 720,000.01 R$ 900,000.00 10.11%

0.53% 0.52% 1.58% 0.38% 4.52% 2.58%

7.53%

R$ 900,000.01

### 11.01%

0.57% 0.57% 1.73% 0.40% 4.92% 2.82%

8.19%

###

### 11.12%

0.59% 0.56% 1.74% 0.42% 4.97% 2.84%

8.28%

###

### 11.24%

0.59% 0.57% 1.76% 0.42% 5.03% 2.87%

8.37%

###

### 12.01%

0.63% 0.61% 1.88% 0.45% 5.37% 3.07%

8.94%

###

### 12.13%

0.63% 0.64% 1.89% 0.45% 5.42% 3.10%

9.03%

###

### 13.31%

0.69% 0.69% 2.07% 0.50% 5.98% 3.38%

9.93%

###

### 13.47%

0.69% 0.69% 2.09% 0.50% 6.09% 3.41%

10.06%

###

### 13.65%

0.71% 0.70% 2.10% 0.50% 6.19% 3.45%

10.20%

###

### 13.83%

0.71% 0.70% 2.13% 0.51% 6.30% 3.48%

10.35%

###

### 13.99%

0.72% 0.70% 2.15% 0.51% 6.40% 3.51%

10.48%

###

### 15.67%

0.78% 0.76% 2.34% 0.56% 7.41% 3.82%

11.85%

###

### 15.83%

0.78% 0.78% 2.36% 0.56% 7.50% 3.85%

11.98%

###

### 16.01%

0.80% 0.79% 2.37% 0.57% 7.60% 3.88%

12.13%

###

### 16.18%

0.80% 0.79% 2.40% 0.57% 7.71% 3.91%

12.27%

###

### 16.37%

0.81% 0.79% 2.42% 0.57% 7.83% 3.95%

12.42%

ALQUOT
A

RBT12

IRPJ

CSLL

COFINS PIS/

PASEP

CPP