Select your tax regime

Obligations vary according to the company's tax classification

Tax Obligations - Simples Nacional

8 obligations for your regime

  • DAS - Collection Document

    Monthly

    Unified payment of Simples Nacional taxes

    Deadline: 20th of each month

  • PGDAS-D

    Monthly

    Collection Document Generator Program

    Deadline: 20th of each month

  • DEFIS

    Annual

    Socioeconomic and Fiscal Information Declaration

    Deadline: By March 31, 2026

  • DIRF

    Annual

    Withheld Income Tax Declaration (if applicable)

    Deadline: By February 28, 2026

  • RAIS

    Annual

    Annual Social Information Report

    Deadline: Replaced by eSocial

  • eSocial

    Monthly

    Digital System for Fiscal, Social Security and Labor Obligations

    Deadline: 15th of each month

  • DCTFWeb

    Monthly

    Federal Social Security Tax Debits and Credits Declaration

    Deadline: 15th of each month

  • EFD-Reinf

    Monthly

    Digital Fiscal Bookkeeping of Withholdings and Information

    Deadline: 15th of each month

Important Dates 2026

  • DIRF 2026 (calendar year 2025)

    All

  • DEFIS (Simples Nacional)

    Simples

  • IRPF 2026 (individual partners)

    All

  • ECD - Digital Accounting Bookkeeping

    Presumed, Real

  • ECF - Fiscal Accounting Bookkeeping

    Presumed, Real

  • Fiscal year closing

    All

Need help?

Our specialists can provide a complete tax diagnosis for your company

Request Tax DiagnosisLearn About Real Profit

Sources and References

Monthly Calendar 2026

January

2026
  • 15Thu
    eSocial
    DCTFWeb
    EFD-Reinf
  • 20Tue
    DAS
    PGDAS-D

February

2026
  • 15Sun
    eSocial
    DCTFWeb
    EFD-Reinf
  • 20Fri
    DAS
    PGDAS-D
  • 28Sat
    DIRF
    ANNUAL

    Withheld Income Tax Declaration (calendar year 2025)

March

2026
  • 15Sun
    eSocial
    DCTFWeb
    EFD-Reinf
  • 20Fri
    DAS
    PGDAS-D
  • 31Tue
    DEFIS
    ANNUAL

    Socioeconomic and Fiscal Information Declaration

April

2026
  • 15Wed
    eSocial
    DCTFWeb
    EFD-Reinf
  • 20Mon
    DAS
    PGDAS-D
  • 30Thu
    IRPF
    ANNUAL

    Individual Income Tax (partners)

May

2026
  • 15Fri
    eSocial
    DCTFWeb
    EFD-Reinf
  • 20Wed
    DAS
    PGDAS-D

June

2026
  • 15Mon
    eSocial
    DCTFWeb
    EFD-Reinf
  • 20Sat
    DAS
    PGDAS-D

July

2026
  • 15Wed
    eSocial
    DCTFWeb
    EFD-Reinf
  • 20Mon
    DAS
    PGDAS-D

August

2026
  • 15Sat
    eSocial
    DCTFWeb
    EFD-Reinf
  • 20Thu
    DAS
    PGDAS-D

September

2026
  • 15Tue
    eSocial
    DCTFWeb
    EFD-Reinf
  • 20Sun
    DAS
    PGDAS-D

October

2026
  • 15Thu
    eSocial
    DCTFWeb
    EFD-Reinf
  • 20Tue
    DAS
    PGDAS-D

November

2026
  • 15Sun
    eSocial
    DCTFWeb
    EFD-Reinf
  • 20Fri
    DAS
    PGDAS-D

December

2026
  • 15Tue
    eSocial
    DCTFWeb
    EFD-Reinf
  • 20Sun
    DAS
    PGDAS-D
  • 31Thu
    Fiscal Year End
    ANNUAL

    Fiscal year closing - Inventory and balance sheet

Frequently Asked Questions

What are the main tax obligations for Simples Nacional companies in 2026?

The main Simples Nacional obligations are: DAS (monthly, day 20), DEFIS (annual, March), DIRF (if there are withholdings), eSocial, RAIS and income reports.

What is the deadline for ECD and ECF delivery in 2026?

The ECD (Digital Accounting Bookkeeping) must be delivered by the last business day of May 2026. The ECF (Fiscal Accounting Bookkeeping) deadline is the last business day of July 2026.

Do Real Profit companies have more tax obligations?

Yes. In addition to common obligations, Real Profit companies must deliver: SPED Fiscal (ICMS/IPI) monthly, EFD Contributions monthly, ECF, ECD, DCTF monthly, Lalur and tax loss controls.

Does the Tax Reform change tax obligations in 2026?

2026 is a transition year with reduced rates (CBS 0.9%, IBS 0.1%). Traditional obligations continue, but there will be new declarations related to the new taxes.