Simples Nacional Anexo V (Serviços Fator “r”)
| Receita Bruta em 12 meses (em R$) | (r)<0,10 | 0,10=< (r) e (r) < 0,15 | 0,15=< (r) e (r) < 0,20 | 0,20=< (r) e (r) < 0,25 | 0,25=< (r) e (r) < 0,3 | 0,35 =< (r) e (r) < 0,40 | (r) >= 0,40 |
|---|---|---|---|---|---|---|---|
| 17,50% | 15,70% | 13,70% | 11,82% | 10,47% | 8,80% | 8,00% | |
| 17,52% | 15,75% | 13,90% | 12,60% | 12,33% | 9,10% | 8,48% | |
| 17,55% | 15,95% | 14,20% | 12,90% | 12,64% | 9,58% | 9,03% | |
| 17,95% | 16,70% | 15,00% | 13,70% | 13,45% | 10,56% | 9,34% | |
| 18,15% | 16,95% | 15,30% | 14,03% | 13,53% | 11,04% | 10,06% | |
| 18,45% | 17,20% | 15,40% | 14,10% | 13,60% | 11,60% | 10,60% | |
| 18,55% | 17,30% | 15,50% | 14,11% | 13,68% | 11,68% | 10,68% | |
| 18,62% | 17,32% | 15,60% | 14,12% | 13,69% | 11,69% | 10,69% | |
| 18,72% | 17,42% | 15,70% | 14,13% | 14,08% | 12,08% | 11,08% | |
| 18,86% | 17,56% | 15,80% | 14,14% | 14,09% | 12,09% | 11,09% | |
| 18,96% | 17,66% | 15,90% | 14,49% | 14,45% | 12,78% | 11,87% | |
| 19,06% | 17,76% | 16,00% | 14,67% | 14,64% | 13,15% | 12,28% | |
| 19,26% | 17,96% | 16,20% | 14,86% | 14,82% | 13,51% | 12,68% | |
| 19,56% | 18,30% | 16,50% | 15,46% | 15,18% | 14,04% | 13,26% | |
| 20,70% | 19,30% | 17,45% | 16,24% | 16,00% | 15,03% | 14,29% | |
| 21,20% | 20,00% | 18,20% | 16,91% | 16,72% | 15,93% | 15,23% | |
| 21,70% | 20,50% | 18,70% | 17,40% | 17,13% | 16,38% | 16,17% | |
| 22,20% | 20,90% | 19,10% | 17,80% | 17,55% | 16,82% | 16,51% | |
| 22,50% | 21,30% | 19,50% | 18,20% | 17,97% | 17,21% | 16,94% | |
| 22,90% | 21,80% | 20,00% | 18,60% | 18,40% | 17,60% | 17,18% |
Categorias: Simples Nacional