How to Open a Company in Brazil as a Software Developer: CNAE, Tax Regime and Fator R
How a software developer opens a CNPJ in Brazil: CNAE 6201-5/01 and related codes, Simples Nacional Annex III or V and the Fator R threshold of 28%.
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.
Step by step
- Hire an accounting firm. The accountant conducts the whole registration. A ME, EPP or LTDA needs the signature of an accountant with an active CRC registration.
- Define the CNAE. Pick the code that matches where most of the revenue comes from.
- Choose the legal nature. A single developer opens an EI or an SLU; partners open an LTDA.
- Define the tax regime. Simples Nacional, Lucro Presumido or Lucro Real.
- Register with the Junta Comercial and obtain the CNPJ through REDESIM.
- Obtain the municipal license (alvará) when the city requires one. Public fees range from R$ 100 to R$ 1,200 depending on city and activity.
Software work needs no professional council registration, which shortens the route compared with regulated professions.
The CNAE for software development
| CNAE | Description |
|---|---|
| 6201-5/01 | Desenvolvimento de programas de computador sob encomenda |
| 6202-3/00 | Desenvolvimento e licenciamento de programas de computador customizáveis |
| 6203-1/00 | Desenvolvimento e licenciamento de programas de computador não customizáveis |
| 6204-0/00 | Consultoria em tecnologia da informação |
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.
Tax regime: Simples Nacional and the Fator R
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.
| Fator R | Annex | Starting rate |
|---|---|---|
| 28% or more | III | 6% |
| Below 28% | V | 15.5% |
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.
Where online accounting fits
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, conducts the opening 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.