SimplesSimples NacionalCalculo do imposto a pagarInstrues para o preenchimento: 1) Altere apenas as clulas azuis 2) Informe a receita de cada ms 3) Selecione a tabela adequada ao seu tipo de negcio 4) Selecione o ms/ano que deseja calcular o imposto

fonte: item 7.2 http://www8.receita.fazenda.gov.br/SimplesNacional/sobre/perguntas.asp3) TabelaServicoReceitaImposto4) Ms/AnoJan-140.04159,877.45RB ISS retido%% 1RB ICMS Isento%% 2RB ICMS Total%% 3RBTRBARBT Acum 12AliquotaImpostoComercioAnexo_IJan-11IndustriaAnexo_IIFeb-11Servico/LocacaoAnexo_IIIMar-11ServicoAnexo_IVApr-11May-11Jun-11Jul-11ReferenciaAnexo_IVAug-11Sep-11Oct-11Nov-11Dec-11Jan-120.00.00%0.00.00%0.00.00%0.00.00.00.00%0.0Feb-120.00.00%0.00.00%0.00.00%0.00.00.00.00%0.0Mar-120.00.00%0.00.00%0.00.00%0.00.00.00.00%0.0Apr-120.00.00%0.00.00%0.00.00%0.00.00.00.00%0.0May-120.00.00%0.00.00%0.00.00%0.00.00.00.00%0.0Jun-120.00.00%0.00.00%0.00.00%0.00.00.00.00%0.0Jul-120.00.00%0.00.00%0.00.00%0.00.00.00.00%0.0Aug-120.00.00%0.00.00%0.00.00%0.00.00.00.00%0.0Sep-120.00.00%0.00.00%0.00.00%0.00.00.00.00%0.0Oct-120.00.00%0.00.00%0.00.00%0.00.00.00.00%0.0Nov-120.00.00%0.00.00%0.00.00%0.00.00.00.00%0.0Dec-120.00.00%0.00.00%0.00.00%0.00.00.00.00%0.0Jan-130.00.00%0.00.00%0.00.00%0.00.00.00.00%0.0Feb-130.00.00%0.00.00%0.00.00%0.00.00.00.00%0.0Mar-130.00.00%0.00.00%0.00.00%0.00.00.00.00%0.0Apr-130.00.00%0.00.00%0.00.00%0.00.00.00.00%0.0May-130.00.00%0.00.00%0.00.00%0.00.00.00.00%0.0Jun-130.00.00%0.00.00%0.00.00%0.00.00.00.00%0.0Jul-130.00.00%0.00.00%0.00.00%0.00.00.00.00%0.0Aug-130.00.00%0.00.00%0.00.00%0.00.00.00.00%0.0Sep-130.00.00%0.00.00%0.00.00%0.00.00.00.00%0.0Oct-130.00.00%0.00.00%0.00.00%0.00.00.00.00%0.0Nov-130.00.00%0.00.00%5,987.505.25%5,987.505,987.500.05.25%314.34Dec-130.00.00%0.00.00%53,712.005.25%53,712.0059,699.505,987.505.25%2,819.88Jan-1413,602.584.00%47,488.254.00%98,786.625.25%159,877.45159,877.4559,699.505.25%7,629.93Feb-1430,390.625.42%29,566.735.42%99,425.767.28%159,383.11319,260.56219,576.957.28%10,487.88Mar-140.00.00%0.00.00%0.00%0.0319,260.56378,960.060.00%0.0Apr-140.00.00%0.00.00%0.00%0.0319,260.56378,960.060.00%0.0May-140.00.00%0.00.00%0.00%0.0319,260.56378,960.060.00%0.0Jun-140.00.00%0.00.00%0.00%0.0319,260.56378,960.060.00%0.0Jul-140.00.00%0.00.00%0.00%0.0319,260.56378,960.060.00%0.0Aug-140.00.00%0.00.00%0.00%0.0319,260.56378,960.060.00%0.0Sep-140.00.00%0.00.00%0.00%0.0319,260.56378,960.060.00%0.0Oct-140.00.00%0.00.00%0.00%0.0319,260.56378,960.060.00%0.0Nov-140.00.00%0.00.00%0.00%0.0319,260.56378,960.060.00%0.0Dec-140.00.00%0.00.00%0.00%0.0319,260.56372,972.560.00%0.0Jan-150.00%0.00%0.00%0.00.0319,260.560.00%0.0Feb-150.00%0.00%0.00%0.00.0159,383.110.00%0.0Mar-150.00%0.00%0.00%0.00.00.00.00%0.0Apr-150.00%0.00%0.00%0.00.00.00.00%0.0May-150.00%0.00%0.00%0.00.00.00.00%0.0Jun-150.00%0.00%0.00%0.00.00.00.00%0.0Jul-150.00%0.00%0.00%0.00.00.00.00%0.0Aug-150.00%0.00%0.00%0.00.00.00.00%0.0Sep-150.00%0.00%0.00%0.00.00.00.00%0.0Oct-150.00%0.00%0.00%0.00.00.00.00%0.0Nov-150.00%0.00%0.00%0.00.00.00.00%0.0Dec-150.00%0.00%0.00%0.00.00.00.00%0.0Jan-160.00%0.00%0.00%0.00.00.00.00%0.0Feb-160.00%0.00%0.00%0.00.00.00.00%0.0Mar-160.00%0.00%0.00%0.00.00.00.00%0.0Apr-160.00%0.00%0.00%0.00.00.00.00%0.0May-160.00%0.00%0.00%0.00.00.00.00%0.0Jun-160.00%0.00%0.00%0.00.00.00.00%0.0Jul-160.00%0.00%0.00%0.00.00.00.00%0.0Aug-160.00%0.00%0.00%0.00.00.00.00%0.0Sep-160.00%0.00%0.00%0.00.00.00.00%0.0Oct-160.00%0.00%0.00%0.00.00.00.00%0.0Nov-160.00%0.00%0.00%0.00.00.00.00%0.0Dec-160.00%0.00%0.00%0.00.00.00.00%0.0Jan-170.00%0.00%0.00%0.00.00.00.00%0.0Feb-170.00%0.00%0.00%0.00.00.00.00%0.0Mar-170.00%0.00%0.00%0.00.00.00.00%0.0Apr-170.00%0.00%0.00%0.00.00.00.00%0.0May-170.00%0.00%0.00%0.00.00.00.00%0.0Jun-170.00%0.00%0.00%0.00.00.00.00%0.0Jul-170.00%0.00%0.00%0.00.00.00.00%0.0Aug-170.00%0.00%0.00%0.00.00.00.00%0.0Sep-170.00%0.00%0.00%0.00.00.00.00%0.0Oct-170.00%0.00%0.00%0.00.00.00.00%0.0Nov-170.00%0.00%0.00%0.00.00.00.00%0.0Dec-170.00%0.00%0.00%0.00.00.00.00%0.0Jan-180.00%0.00%0.00%0.00.00.00.00%0.0Feb-180.00%0.00%0.00%0.00.00.00.00%0.0Mar-180.00%0.00%0.00%0.00.00.00.00%0.0Apr-180.00%0.00%0.00%0.00.00.00.00%0.0May-180.00%0.00%0.00%0.00.00.00.00%0.0Jun-180.00%0.00%0.00%0.00.00.00.00%0.0Jul-180.00%0.00%0.00%0.00.00.00.00%0.0Aug-180.00%0.00%0.00%0.00.00.00.00%0.0Sep-180.00%0.00%0.00%0.00.00.00.00%0.0Oct-180.00%0.00%0.00%0.00.00.00.00%0.0Nov-180.00%0.00%0.00%0.00.00.00.00%0.0Dec-180.00%0.00%0.00%0.00.00.00.00%0.0Jan-190.00%0.00%0.00%0.00.00.00.00%0.0Feb-190.00%0.00%0.00%0.00.00.00.00%0.0Mar-190.00%0.00%0.00%0.00.00.00.00%0.0Apr-190.00%0.00%0.00%0.00.00.00.00%0.0May-190.00%0.00%0.00%0.00.00.00.00%0.0Jun-190.00%0.00%0.00%0.00.00.00.00%0.0Jul-190.00%0.00%0.00%0.00.00.00.00%0.0Aug-190.00%0.00%0.00%0.00.00.00.00%0.0Sep-190.00%0.00%0.00%0.00.00.00.00%0.0Oct-190.00%0.00%0.00%0.00.00.00.00%0.0Nov-190.00%0.00%0.00%0.00.00.00.00%0.0Dec-190.00%0.00%0.00%0.00.00.00.00%0.0Jan-200.00%0.00%0.00%0.00.00.00.00%0.0

IndicesAnexo IPartilha do Simples Nacional ComrcioAnexo IIPartilha do Simples Nacional IndstriaAnexo IIIPartilha do Simples Nacional Servios e Locao de Bens MveisAnexo IVPartilha do Simples Nacional Servios sujeitos ao ICMSRBT12ALQUOTAIRPJCSLLCOFINSPIS/PASEPCPPICMSRBT12ALQUOTAIRPJCSLLCOFINSPIS/PASEPCPPICMSIPIRBT12ALQUOTAIRPJCSLLCOFINSPIS/PASEPCPPISSRBT12ALQUOTAIRPJCSLLCOFINSPIS/PASEPCPPICMSICMS isentoISS retidoR$ 0.00R$ 180,000.004,00%0,00%0,00%0,00%0,00%2,75%1,25%R$ 0.00R$ 180,000.004.50%0.00%0.00%0.00%0.00%2.75%1.25%0.50%R$ 0.00R$ 180,000.006.00%0.00%0.00%0.00%0.00%4.00%2.00%R$ 0.00R$ 180,000.005.25%0.00%0.00%0.00%0.00%4.00%1.25%4.00%R$ 180,000.01R$ 360,000.005,47%0,00%0,00%0,86%0,00%2,75%1,86%R$ 180,000.01R$ 360,000.005.97%0.00%0.00%0.86%0.00%2.75%1.86%0.50%R$ 180,000.01R$ 360,000.008.21%0.00%0.00%1.42%0.00%4.00%2.79%R$ 180,000.01R$ 360,000.007.28%0.00%0.00%1.42%0.00%4.00%1.86%5.42%R$ 360,000.01R$ 540,000.006,84%0,27%0,31%0,95%0,23%2,75%2,33%R$ 360,000.01R$ 540,000.007.34%0.27%0.31%0.95%0.23%2.75%2.33%0.50%R$ 360,000.01R$ 540,000.0010.26%0.48%0.43%1.43%0.35%4.07%3.50%R$ 360,000.01R$ 540,000.009.09%0.48%0.43%1.43%0.35%4.07%2.33%6.76%R$ 540,000.01R$ 720,000.007,54%0,35%0,35%1,04%0,25%2,99%2,56%R$ 540,000.01R$ 720,000.008.04%0.35%0.35%1.04%0.25%2.99%2.56%0.50%R$ 540,000.01R$ 720,000.0011.31%0.53%0.53%1.56%0.38%4.47%3.84%R$ 540,000.01R$ 720,000.0010.03%0.53%0.53%1.56%0.38%4.47%2.56%7.47%R$ 720,000.01R$ 900,000.007,60%0,35%0,35%1,05%0,25%3,02%2,58%R$ 720,000.01R$ 900,000.008.10%0.35%0.35%1.05%0.25%3.02%2.58%0.50%R$ 720,000.01R$ 900,000.0011.40%0.53%0.52%1.58%0.38%4.52%3.87%R$ 720,000.01R$ 900,000.0010.11%0.53%0.52%1.58%0.38%4.52%2.58%7.53%R$ 900,000.01R$ 1,080,000.008,28%0,38%0,38%1,15%0,27%3,28%2,82%R$ 900,000.01R$ 1,080,000.008.78%0.38%0.38%1.15%0.27%3.28%2.82%0.50%R$ 900,000.01R$ 1,080,000.0012.42%0.57%0.57%1.73%0.40%4.92%4.23%R$ 900,000.01R$ 1,080,000.0011.01%0.57%0.57%1.73%0.40%4.92%2.82%8.19%R$ 1,080,000.01R$ 1,260,000.008,36%0,39%0,39%1,16%0,28%3,30%2,84%R$ 1,080,000.01R$ 1,260,000.008.86%0.39%0.39%1.16%0.28%3.30%2.84%0.50%R$ 1,080,000.01R$ 1,260,000.0012.54%0.59%0.56%1.74%0.42%4.97%4.26%R$ 1,080,000.01R$ 1,260,000.0011.12%0.59%0.56%1.74%0.42%4.97%2.84%8.28%R$ 1,260,000.01R$ 1,440,000.008,45%0,39%0,39%1,17%0,28%3,35%2,87%R$ 1,260,000.01R$ 1,440,000.008.95%0.39%0.39%1.17%0.28%3.35%2.87%0.50%R$ 1,260,000.01R$ 1,440,000.0012.68%0.59%0.57%1.76%0.42%5.03%4.31%R$ 1,260,000.01R$ 1,440,000.0011.24%0.59%0.57%1.76%0.42%5.03%2.87%8.37%R$ 1,440,000.01R$ 1,620,000.009,03%0,42%0,42%1,25%0,30%3,57%3,07%R$ 1,440,000.01R$ 1,620,000.009.53%0.42%0.42%1.25%0.30%3.57%3.07%0.50%R$ 1,440,000.01R$ 1,620,000.0013.55%0.63%0.61%1.88%0.45%5.37%4.61%R$ 1,440,000.01R$ 1,620,000.0012.01%0.63%0.61%1.88%0.45%5.37%3.07%8.94%R$ 1,620,000.01R$ 1,800,000.009,12%0,43%0,43%1,26%0,30%3,60%3,10%R$ 1,620,000.01R$ 1,800,000.009.62%0.42%0.42%1.26%0.30%3.62%3.10%0.50%R$ 1,620,000.01R$ 1,800,000.0013.68%0.63%0.64%1.89%0.45%5.42%4.65%R$ 1,620,000.01R$ 1,800,000.0012.13%0.63%0.64%1.89%0.45%5.42%3.10%9.03%R$ 1,800,000.01R$ 1,980,000.009,95%0,46%0,46%1,38%0,33%3,94%3,38%R$ 1,800,000.01R$ 1,980,000.0010.45%0.46%0.46%1.38%0.33%3.94%3.38%0.50%R$ 1,800,000.01R$ 1,980,000.0014.93%0.69%0.69%2.07%0.50%5.98%5.00%R$ 1,800,000.01R$ 1,980,000.0013.31%0.69%0.69%2.07%0.50%5.98%3.38%9.93%R$ 1,980,000.01R$ 2,160,000.0010,04%0,46%0,46%1,39%0,33%3,99%3,41%R$ 1,980,000.01R$ 2,160,000.0010.54%0.46%0.46%1.39%0.33%3.99%3.41%0.50%R$ 1,980,000.01R$ 2,160,000.0015.06%0.69%0.69%2.09%0.50%6.09%5.00%R$ 1,980,000.01R$ 2,160,000.0013.47%0.69%0.69%2.09%0.50%6.09%3.41%10.06%R$ 2,160,000.01R$ 2,340,000.0010,13%0,47%0,47%1,40%0,33%4,01%3,45%R$ 2,160,000.01R$ 2,340,000.0010.63%0.47%0.47%1.40%0.33%4.01%3.45%0.50%R$ 2,160,000.01R$ 2,340,000.0015.20%0.71%0.70%2.10%0.50%6.19%5.00%R$ 2,160,000.01R$ 2,340,000.0013.65%0.71%0.70%2.10%0.50%6.19%3.45%10.20%R$ 2,340,000.01R$ 2,520,000.0010,23%0,47%0,47%1,42%0,34%4,05%3,48%R$ 2,340,000.01R$ 2,520,000.0010.73%0.47%0.47%1.42%0.34%4.05%3.48%0.50%R$ 2,340,000.01R$ 2,520,000.0015.35%0.71%0.70%2.13%0.51%6.30%5.00%R$ 2,340,000.01R$ 2,520,000.0013.83%0.71%0.70%2.13%0.51%6.30%3.48%10.35%R$ 2,520,000.01R$ 2,700,000.0010,32%0,48%0,48%1,43%0,34%4,08%3,51%R$ 2,520,000.01R$ 2,700,000.0010.82%0.48%0.48%1.43%0.34%4.08%3.51%0.50%R$ 2,520,000.01R$ 2,700,000.0015.48%0.72%0.70%2.15%0.51%6.40%5.00%R$ 2,520,000.01R$ 2,700,000.0013.99%0.72%0.70%2.15%0.51%6.40%3.51%10.48%R$ 2,700,000.01R$ 2,880,000.0011,23%0,52%0,52%1,56%0,37%4,44%3,82%R$ 2,700,000.01R$ 2,880,000.0011.73%0.52%0.52%1.56%0.37%4.44%3.82%0.50%R$ 2,700,000.01R$ 2,880,000.0016.85%0.78%0.76%2.34%0.56%7.41%5.00%R$ 2,700,000.01R$ 2,880,000.0015.67%0.78%0.76%2.34%0.56%7.41%3.82%11.85%R$ 2,880,000.01R$ 3,060,000.0011,32%0,52%0,52%1,57%0,37%4,49%3,85%R$ 2,880,000.01R$ 3,060,000.0011.82%0.52%0.52%1.57%0.37%4.49%3.85%0.50%R$ 2,880,000.01R$ 3,060,000.0016.98%0.78%0.78%2.36%0.56%7.50%5.00%R$ 2,880,000.01R$ 3,060,000.0015.83%0.78%0.78%2.36%0.56%7.50%3.85%11.98%R$ 3,060,000.01R$ 3,240,000.0011,42%0,53%0,53%1,58%0,38%4,52%3,88%R$ 3,060,000.01R$ 3,240,000.0011.92%0.53%0.53%1.58%0.38%4.52%3.88%0.50%R$ 3,060,000.01R$ 3,240,000.0017.13%0.80%0.79%2.37%0.57%7.60%5.00%R$ 3,060,000.01R$ 3,240,000.0016.01%0.80%0.79%2.37%0.57%7.60%3.88%12.13%R$ 3,240,000.01R$ 3,420,000.0011,51%0,53%0,53%1,60%0,38%4,56%3,91%R$ 3,240,000.01R$ 3,420,000.0012.01%0.53%0.53%1.60%0.38%4.56%3.91%0.50%R$ 3,240,000.01R$ 3,420,000.0017.27%0.80%0.79%2.40%0.57%7.71%5.00%R$ 3,240,000.01R$ 3,420,000.0016.18%0.80%0.79%2.40%0.57%7.71%3.91%12.27%R$ 3,420,000.01R$ 3,600,000.0011,61%0,54%0,54%1,60%0,38%4,60%3,95%R$ 3,420,000.01R$ 3,600,000.0012.11%0.54%0.54%1.60%0.38%4.60%3.95%0.50%R$ 3,420,000.01R$ 3,600,000.0017.42%0.81%0.79%2.42%0.57%7.83%5.00%R$ 3,420,000.01R$ 3,600,000.0016.37%0.81%0.79%2.42%0.57%7.83%3.95%12.42%