Simples Nacional brings together 72.5% of active companies in Brazil in 2025, according to an IBPT study.

Brazil ended 2024 with 26.54 million companies in operation, of which 19.2 million — equivalent to 72.5% of the total — are included in the Simples NacionalThis is what a new study by the Brazilian Institute of Planning and Taxation (IBPT) indicates, highlighting the strength of the simplified tax regime. The data confirms the model's central role in sustaining the national economy, especially in stimulating entrepreneurship and job creation.

The survey also reveals the profile of companies that are part of Simples. Individual Micro-Entrepreneurs (MEIs) continue to be the majority, accounting for 57,35% of registered businesses, followed by microenterprises, with 34,27%, and by small businesses, which represent 8,31% of the total. Medium-sized companies still have a marginal presence in this regime, totaling only 0,07%, which shows that adherence to Simples is predominantly from micro and small businesses.

From a sectoral point of view, the The service sector accounts for 63.3% of Simples companies, highlighting its relevance to the Brazilian economy. Commerce appears next, representing 27.4% of companies, while the industry corresponds to 6.7% and the agribusiness at 2.2%, with the financial sector registering 0,3%.

These numbers indicate that smaller businesses play a decisive 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 in Simples, which represents 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 by Rio de Janeiro, with 1.6 million (about 8.5%).

For Carlos Pinto, director of the IBPT, the constant growth in membership demonstrates the relevance of Simples, but also reinforces the need for attention in the context of Tax Reform:

"We are monitoring the growth of companies that opt for the simplified regime, as well as other small businesses, such as EMEI, precisely to understand the impact that the reform will have on this intermediate link, since many of the companies that provide services or sell products to other companies, especially those that opt for the current presumed real profit, will need to adapt to the changes that the reform will bring and that their customers will demand behavioral changes."

The director further emphasizes that, although the results demonstrate the strength of the simplified model, ongoing monitoring is essential. "The study is crucial for comparing the previous and current periods and demonstrating that ongoing concern is essential, as there has been no decrease in the number of companies opting for this regime. Quite the contrary, there has been significant growth. We at the IBPT are closely monitoring the situation, particularly when it comes to the impacts of the reform and the changes that will occur for companies in the intermediate link that opt for this simplified regime."

With more than 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 rules. In this context, the IBPT study contributes to public debate by offering consistent information on the country's business base and the impacts of ongoing changes.