Tax Registration in Brazil
Enrolment of the company in the federal CNPJ register through the DBE on the Receita Federal / Redesim portal — automatic on Junta Comercial registration in integrated states — followed by the inscrição municipal for ISS and, where the activity circulates goods, the inscrição estadual for ICMS, plus election of the tax regime. Three regimes exist: Lucro Real (actual profit), Lucro Presumido (a presumed margin of gross revenue) and the unified Simples Nacional, elective for ME/EPP with gross revenue up to R$4.8m a year (with a R$3.6m state sublimit for ICMS/ISS to stay inside the DAS, and a separate R$81,000 ceiling for MEI); an S.A. is generally excluded from Simples. Outside Simples the company pays IRPJ at 15% plus a 10% surtax on profit above R$20,000 a month (R$60,000 a quarter, R$240,000 a year) and CSLL at a general 9%. Where the company has employees it also enrols for payroll reporting via eSocial and DCTFWeb.
5–15 business days
BRL
What we will need from you
Upload these once. They are stored encrypted and reused across every service you buy from us.
Junta Comercial registration of the contrato social and the DBE
Business activity (CNAE), municipality of the seat and expected gross revenue
Drives whether ISS (services) or ICMS (goods) applies, and whether Simples Nacional is available for the activity.
Details of the resident administrador and, for partners abroad, the resident procurador
Chosen tax regime — Lucro Real, Lucro Presumido or Simples Nacional
Cost breakdown
Our fee and the government’s are always separate lines. Government fees are passed through at exactly what the authority charges — we add nothing to them.
| CNPJ enrolment with the Receita FederalNo separate federal fee for the CNPJ enrolment via the DBE on the Receita Federal / Redesim portal. | No statutory feeIndicative — from gov.br, not confirmed on a government portal. We confirm the exact amount before you pay. |
| Inscrição municipal (ISS) and inscrição estadual (ICMS)only if it appliesSet per municipality and state; some municipalities charge a small alvará / licence fee, others none. Read the relevant prefeitura and Sefaz pages — there is no national figure. | Confirmed before payment |
| Comriq professional fee | Fixed fee within 1 business day |
How it runs
You will see these exact stages update in your client portal as we progress.
CNPJ Issued
The company is enrolled in the federal CNPJ register (automatically on Junta registration in integrated states).
Municipal Registration (ISS)
Inscrição municipal obtained with the prefeitura of the seat, with any alvará required for the activity.
State Registration (ICMS)
Inscrição estadual obtained with the state Secretaria da Fazenda where the activity circulates goods.
Tax Regime Elected
Lucro Real, Lucro Presumido or Simples Nacional elected (Simples up to R$4.8m gross revenue, with the R$3.6m ICMS/ISS sublimit).
Indicative guidance — confirmed before payment
Requirements and statutory fees are set by Receita Federal (CNPJ) via Redesim; municipality (inscrição municipal / ISS); state Secretaria da Fazenda (inscrição estadual / ICMS) and change without notice. This page is general information, not legal or tax advice. Your engagement letter and quote are the binding documents.