Sociedade Simples SBrazil
What it takes to form, own and run a general partnership in Brazil, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
The registry’s and the law’s own pages do not mention it.
The registry’s and the law’s own pages do not mention it.
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Art. 997. A sociedade constitui-se mediante contrato escrito, particular ou público, que, além de cláusulas estipuladas pelas partes, mencionará:
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
- Not stated
The registry’s and the law’s own pages do not mention it.
- Formed online
- Not stated
The registry’s and the law’s own pages do not mention it.
What it takes to form
- A notary
- Not required
- A resident director
- Not required
- Paying up the capital
- The contract states each partner's quota in the capital and the way it is paid in (art. 997 IV).
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IV - a quota de cada sócio no capital social, e o modo de realizá-la;
Own it
Who may own and run it
- Directors
- Not stated
The registry’s and the law’s own pages do not mention it.
- Shareholders
- Not stated
The registry’s and the law’s own pages do not mention it.
- Members
- Not stated
The registry’s and the law’s own pages do not mention it.
- A local company secretary
- Not required
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A administração da sociedade, nada dispondo o contrato social, compete separadamente a cada um dos sócios.
- 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 S.
Important dates
When each obligation falls due, as the authority states it.
Not in our records No dates for the S are in our records.
What is public
Not in our records What the register shows the public is not in our records for the S.
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Varies · 10–15%+2 regimes
Pessoa jurídica: imposto de renda de 15% sobre a base de cálculo; adicional de 10% sobre a parcela que exceder R$ 20.000,00 por mês do período de apuração (lucro presumido, Receita Federal).
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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.
- Route
- Dissolution by the causes in Código Civil art. 1.033 (including unanimous consent of the partners, or an absolute-majority resolution where the term is open); the administrators then arrange for a liquidator (art. 1.036).
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II - o consenso unânime dos sócios; III - a deliberação dos sócios, por maioria absoluta, na sociedade de prazo indeterminado;
- Statutory fee
- Not in our records
Every business in Brazil
VAT
- The tax
- Consumption taxes: ICMS (state), ISS (municipal), and the new CBS/IBS dual VAT
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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).
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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.
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Pessoas jurídicas domiciliadas no exterior que estão obrigadas à inscrição no CNPJ: I - Aquelas que possuem no Brasil: a) imóveis;
- Returns filed
- Monthly
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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
- General partnershipDerived our grouping, the same words in every country
- Name in law
- Sociedade Simples (S)
- ISO 20275 code
- 8GEASecondary GLEIF, Entity Legal Forms code list