Empresário individual EIBrazil
What it takes to form, own and run a sole trader in Brazil, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
Quote
O empresário individual é a pessoa física que exerce profissionalmente atividade
The registry’s and the law’s own pages do not mention it.
Quote
Art. 3º A alíquota do imposto de renda das pessoas jurídicas é de quinze por cento.
Form it
Who registers it
- Registry
- Formed without visiting
- Yes
- Formed online
- Yes
What it takes to form
- A notary
- Not required
- A resident director
- Does not apply
- Paying up the capital
- Not in our records
Own it
Who may own and run it
- Directors
- Does not apply
- Shareholders
- Does not apply
- Members
- At least 1 · at most 1 · one person may form it alone
Quote
O empresário individual é a pessoa física que exerce profissionalmente atividade
- A local company secretary
- Does not apply
- A local registered agent
- Not stated
The registry’s and the law’s own pages do not mention it.
Each year, at the registry
Not in our records Annual registry fee, Accounts on the public record, Audit for a small company, Audit: none of these is in our records for the EI.
Important dates
When each obligation falls due, as the authority states it.
Not in our records No dates for the EI are in our records.
What is public
Not in our records What the register shows the public is not in our records for the EI.
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Varies · 10–15%+2 regimes
Empresa individual equiparada à pessoa jurídica para o imposto de renda (RIR art. 162): 15% sobre a base de cálculo e adicional de 10% sobre a parcela que exceder R$ 20.000,00 por mês (Lei 9.249/1995, art. 3).
Quote
Art. 3º A alíquota do imposto de renda das pessoas jurídicas é de quinze por cento.
Special regimes that may apply
- Zonas de Processamento de Exportação free zone
Companies authorized to operate in a ZPE Lei no 11.508/2007, arts. 1 and 6-A - Zona Franca de Manaus free zone
Firms operating in or for the Manaus Free Zone Decreto-Lei no 288/1967, arts. 1, 3, 4, 5, 7, 9, 40, 42
Whether a company qualifies depends on its activity and conditions set in each statute.
- CFC rules in Brazil
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
Not in our records Route, Statutory fee: none of these is in our records for the EI.
Every business in Brazil
VAT
- The tax
- Consumption taxes: ICMS (state), ISS (municipal), and the new CBS/IBS dual VAT
Quote
Art. 346. Em relação aos fatos geradores ocorridos de 1º de janeiro a 31 de dezembro de 2026, a CBS será cobrada mediante aplicação da alíquota de 0,9% (nove décimos por cento).
- Standard rate
- Not in our records
No single standard rate is published: ICMS is set by each state and ISS by each municipality, and from 2026 the federal CBS is charged at a test rate of 0.9% while the new IBS is introduced. The full dual-VAT rates apply from 2033.
- Other rates
- Not stated
- Registration threshold
- Not in our records
- Voluntary registration
- Yes
Persons outside the regular IBS/CBS regime by default (unincorporated entities such as the condomínio edilício, consórcio and sociedade em conta de participação, the nanoempreendedor, rural producers and independent cargo carriers) may opt into it (LC 214 art. 26 §1).
Quote
Poderão optar pelo regime regular do IBS e da CBS, observado o disposto no § 6º do art. 41 desta Lei Complementar:
- A foreign company
- See the note
A company domiciled outside Brazil registers with the CNPJ only in the cases the Receita Federal lists — holding Brazilian real estate, vehicles, vessels or aircraft or a bank account, or entering certain contracts and investments. No turnover threshold is stated, and no page read covers a representative or the consumption-tax filing duty.
Quote
Pessoas jurídicas domiciliadas no exterior que estão obrigadas à inscrição no CNPJ: I - Aquelas que possuem no Brasil: a) imóveis;
- Returns filed
- Monthly
Quote
O período de apuração do IBS e da CBS será mensal.
- Tax authority
- Registration page read 2026-10-22
Payment and banking services
3 services name Brazil on their own list: Paysera, Airwallex, Stripe. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Sole traderDerived our grouping, the same words in every country
- Name in law
- Empresário individual (EI)
- Identifier
- BR-EMPRESARIO-INDIVIDUALA form ISO 20275 does not list.