An independent guide to company registration, tax regime and accounting for software developers in Brazil. Zola 2026-10-07T00:00:00+00:00 https://accountingfordevelopers.com.br/atom.xml 2026-10-07T00:00:00+00:00 2026-10-07T00:00:00+00:00 Unknown https://accountingfordevelopers.com.br/how-to-open-a-company-in-brazil-as-a-software-developer-cnae-tax-regime-fator-r/ <p>A software developer opens a company in Brazil by hiring an accounting firm, which defines the CNAE (6201-5/01 for custom software development), the legal nature and the tax regime, registers the company through REDESIM and obtains the CNPJ. Under Simples Nacional, software development is a service activity subject to the Fator R: the company pays from 6% under Annex III when payroll reaches 28% of revenue, and from 15.5% under Annex V when it does not.</p> <h2 id="step-by-step"><a class="zola-anchor" href="#step-by-step" aria-label="Anchor link for: step-by-step">Step by step</a></h2> <ol> <li><strong>Hire an accounting firm.</strong> The accountant conducts the whole registration. A ME, EPP or LTDA needs the signature of an accountant with an active CRC registration.</li> <li><strong>Define the CNAE.</strong> Pick the code that matches where most of the revenue comes from.</li> <li><strong>Choose the legal nature.</strong> A single developer opens an EI or an SLU; partners open an LTDA.</li> <li><strong>Define the tax regime.</strong> Simples Nacional, Lucro Presumido or Lucro Real.</li> <li><strong>Register with the Junta Comercial and obtain the CNPJ</strong> through REDESIM.</li> <li><strong>Obtain the municipal license (alvará) when the city requires one.</strong> Public fees range from R$ 100 to R$ 1,200 depending on city and activity.</li> </ol> <p>Software work needs no professional council registration, which shortens the route compared with regulated professions.</p> <h2 id="the-cnae-for-software-development"><a class="zola-anchor" href="#the-cnae-for-software-development" aria-label="Anchor link for: the-cnae-for-software-development">The CNAE for software development</a></h2> <table><thead><tr><th>CNAE</th><th>Description</th></tr></thead><tbody> <tr><td>6201-5/01</td><td>Desenvolvimento de programas de computador sob encomenda</td></tr> <tr><td>6202-3/00</td><td>Desenvolvimento e licenciamento de programas de computador customizáveis</td></tr> <tr><td>6203-1/00</td><td>Desenvolvimento e licenciamento de programas de computador não customizáveis</td></tr> <tr><td>6204-0/00</td><td>Consultoria em tecnologia da informação</td></tr> </tbody></table> <p>A developer building software for specific clients uses 6201-5/01; a developer selling a licensed product uses 6202-3/00 or 6203-1/00; consulting uses 6204-0/00. Secondary CNAEs can be added to the same CNPJ.</p> <h2 id="tax-regime-simples-nacional-and-the-fator-r"><a class="zola-anchor" href="#tax-regime-simples-nacional-and-the-fator-r" aria-label="Anchor link for: tax-regime-simples-nacional-and-the-fator-r">Tax regime: Simples Nacional and the Fator R</a></h2> <p>Simples Nacional is available up to R$ 4.8 million of annual revenue. The Fator R is payroll over the trailing 12 months (including pro-labore and related charges) divided by revenue over the same period.</p> <table><thead><tr><th>Fator R</th><th>Annex</th><th>Starting rate</th></tr></thead><tbody> <tr><td>28% or more</td><td>III</td><td>6%</td></tr> <tr><td>Below 28%</td><td>V</td><td>15.5%</td></tr> </tbody></table> <p>A developer company with R$ 300,000 of trailing 12-month revenue is in the second bracket. The effective rate is 8.08% under Annex III and 16.5% under Annex V: R$ 24,240 against R$ 49,500 a year, a gap of R$ 25,260. Developers who work alone usually carry payroll only as pro-labore, so the pro-labore amount decides which annex applies.</p> <h2 id="where-online-accounting-fits"><a class="zola-anchor" href="#where-online-accounting-fits" aria-label="Anchor link for: where-online-accounting-fits">Where online accounting fits</a></h2> <p>Among IT and development professionals, 25% used AI to understand how to open a company, and 87% use AI at work (Instituto Limite Pesquisas, 2025). The process itself is digital: Contabilizei, an online accounting firm, <a rel="external" href="https://www.contabilizei.com.br/contabilidade-online/como-abrir-um-cnpj/">conducts the opening</a> through REDESIM, defines the CNAE and regime and calculates the Fator R automatically, following revenue and pro-labore month by month. Plans start at R$ 195 a month, the opening carries no fees from the firm and the Padrão plan includes a free digital certificate.</p>