Brazil ended 2024 with 26.54 million active companies , of which 19.2 million—equivalent to 72.5% of the total—are enrolled in the Simples Nacional (Simplified National Tax System). This is according to a new study by the Brazilian Institute of Planning and Taxation (IBPT), which demonstrates the strength of this simplified tax regime. The data confirms the central role that this model plays in sustaining the national economy, especially with regard to stimulating entrepreneurship and job creation.
The research also reveals the profile of companies that are part of the Simples Nacional (Simplified National Tax System). Individual Microentrepreneurs (MEIs) continue to be the majority, accounting for 57.35% of registered businesses , followed by micro-enterprises, with 34.27% , and small businesses, which represent 8.31% of the total . Medium-sized companies still have a marginal presence in this system, totaling only 0.07% , which demonstrates that adherence to the Simples Nacional is predominantly by micro and small businesses.
From a sectoral perspective, the service sector accounts for 63.3% of companies under the Simples Nacional tax regime , highlighting its relevance to the Brazilian economy. Commerce follows, representing 27.4% of companies , while industry accounts for 6.7% and agribusiness 2.2% , with the financial sector registering 0.3% .
These figures indicate that smaller businesses play a key role in diversifying and maintaining economic activity in different areas.
The survey also indicates that the Southeast region concentrates more than half (51%) of all active companies under the Simples Nacional tax regime , representing more than 9.8 million businesses . Within this scenario, São Paulo stands out with 5.6 million companies, equivalent to 29.22% of the national total , followed by Minas Gerais, with 2.1 million (11.01%) , and Rio de Janeiro, with 1.6 million (approximately 8.5%) .
According to Carlos Pinto, director of IBPT , the constant growth in enrollments demonstrates the relevance of the Simples program, but also reinforces the need for attention in the context of the Tax Reform:
“We are monitoring the growth of companies that opt for the simplified tax regime, as well as other small businesses, such as EMEI (Micro Individual Entrepreneurs), precisely to understand the impact that the reform will have on this intermediary link, since many of the companies that provide services or sell products to other companies, especially those that opt for the current presumed profit regime, will need to adapt to the changes that the reform will bring and that their clients will demand behavioral changes.”
The director further emphasizes that, although the results show the strength of the simplified model, monitoring must be constant. “The study is actually important for comparing the previous and present periods and demonstrating that concern must be continuous, because there has been no decrease in the number of companies opting for this regime. Quite the contrary, there has been significant growth. We at IBPT are closely monitoring this, especially when we talk about the impacts the reform will have and the changes that will occur for companies in the intermediate link that opt for this simplified regime.”
With over five decades of presence in Brazil and a portfolio ranging from biofuels, oil exploration and production, solar and wind energy to lubricants and aviation and marine fuels , the national business sector is heavily influenced by tax regulations. In this context, the IBPT study contributes to the public debate by offering consistent information about the country's business base and the impacts of ongoing changes.
