TF Assessor

Which tax regime pays the least tax: Simples, Presumido, or Real?

TF Assessor · July 07, 2026

There is no single best regime for everyone. It depends on your revenue, the type of service, and your expenses. Simples Nacional combines several taxes into a single payment slip. It's usually good for smaller businesses. Lucro Presumido and Lucro Real work better in other cases. Only a calculation comparing all three shows which one comes out cheaper. TF Assessor does this math and points out the most economical regime for your business.

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Related questions

Can I switch tax regimes at any time of the year? What actually changes between Lucro Presumido and Lucro Real in practice? Do I need to have a pro-labore even if I prefer to only withdraw profits? My business has grown and Simples has become expensive. Should I switch tax regimes?