Simples Nacional: Who Is Barred, and What Happens Above the Ceiling?

Some activities are barred from the Simples Nacional regardless of revenue, and a company that crosses R$ 4.8 million a year must leave the regime the following year. Below R$ 4.8 million, a separate sublimite of R$ 3.6 million — confirmed for 2026 by Portaria CGSN nº 54/2025 — already changes how ICMS and ISS are collected, even while the company stays in the Simples Nacional for federal taxes. This page covers who is excluded and what happens at each threshold; see the full explainer on rates and who can opt in for how the regime itself works.

What activities are barred from the Simples Nacional?

The list set by Lei Complementar 123/2006 bars, among others, financial institutions (banks, factoring companies), companies dealing in gambling or lottery services, and businesses that import fuel or generate and transmit energy. Ownership structure can also bar a company — for example, when a partner is a legal entity or holds stakes in other companies above certain thresholds. Many regulated professions once excluded, such as law firms, have since been allowed back into the regime under specific annexes, so barred status depends on both the activity and the company’s ownership, not the activity alone. The company types comparison covers which structures these rules apply to.

What happens if a company exceeds the R$ 4.8 million ceiling?

A company that earns above R$ 4.8 million in a calendar year must leave the Simples Nacional starting the following year, moving to Lucro Presumido or Lucro Real. If the excess is more than 20% over the ceiling, the exit is immediate, taking effect the month after the ceiling was crossed rather than waiting for the next calendar year.

How does the R$ 3.6 million sublimite work for ICMS and ISS?

A company can stay in the Simples Nacional for federal taxes up to R$ 4.8 million, but once revenue passes a separate sublimite of R$ 3.6 million, it starts paying ICMS and ISS outside the single DAS slip, under each state’s or city’s normal rules. Portaria CGSN nº 54/2025 confirmed this R$ 3.6 million sublimite for the 2026 calendar year, applied uniformly across every state and the Federal District.

When does the R$ 3.6 million sublimite change take effect?

If the revenue passing R$ 3.6 million is less than 20% over the sublimite, the change to paying ICMS and ISS outside the DAS starts the following calendar year. If it is more than 20% over, the change is immediate, from the month after the sublimite was crossed.

Can a barred company join the Simples Nacional later?

Yes, if the activity or ownership condition that barred it changes — for example, a partner selling a stake in another company, or the activity being added to an allowed annex by later legislation. A new request to opt in is made at the start of a calendar year, the same window any eligible ME or EPP uses, a process an accountant or an online accounting service normally files.

Does exceeding the ceiling affect past months, like a MEI desenquadramento?

No. Unlike the MEI, which can face retroactive charges back to January when it exceeds its limit by more than 20%, a company leaving the Simples Nacional for exceeding R$ 4.8 million is taxed under the new regime only from the effective exit date forward — the month after crossing the ceiling by more than 20%, or the start of the next calendar year otherwise.