Sociedade em Comandita Simples SCSBrazil
What it takes to form, own and run a limited 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
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os comanditados (que administram e respondem ilimitadamente) e os comanditários (que investem capital e respondem apenas até o valor de suas quotas)
The registry’s and the law’s own pages do not mention it.
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Na sociedade em comandita simples tomam parte sócios de duas categorias: os comanditados, pessoas físicas, responsáveis solidária e ilimitadamente pelas obrigações sociais; e os comanditários, obrigados somente pelo valor de sua quota.
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Art. 1.046. Aplicam-se à sociedade em comandita simples as normas da sociedade em nome coletivo, no que forem compatíveis com as deste Capítulo.
The registry’s and the law’s own pages do not mention it.
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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
- Not in our records
Own it
Who may own and run it
- Directors
- Individuals only
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Na sociedade em comandita simples tomam parte sócios de duas categorias: os comanditados, pessoas físicas, responsáveis solidária e ilimitadamente pelas obrigações sociais; e os comanditários, obrigados somente pelo valor de sua quota.
- 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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Aplicam-se à sociedade em comandita simples as normas da sociedade em nome coletivo, no que forem compatíveis com as deste Capítulo.
- 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 SCS.
Important dates
When each obligation falls due, as the authority states it.
Not in our records No dates for the SCS are in our records.
What is public
Not in our records What the register shows the public is not in our records for the SCS.
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. 1.044 (which refers to art. 1.033: unanimous consent of the members, an absolute-majority resolution where the term is open, and others) and, for a business company, bankruptcy; art. 1.051 adds the loss for more than 180 days of one of the two categories of partner.
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Art. 1.051. Dissolve-se de pleno direito a sociedade: I - por qualquer das causas previstas no art. 1.044;
- 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
- Limited partnershipDerived our grouping, the same words in every country
- Name in law
- Sociedade em Comandita Simples (SCS)
- ISO 20275 code
- WBECSecondary GLEIF, Entity Legal Forms code list