{"id":12768,"date":"2026-05-05T18:10:29","date_gmt":"2026-05-05T21:10:29","guid":{"rendered":"https:\/\/oldconfirp.upsites.com.br\/?p=12768"},"modified":"2026-05-05T18:09:46","modified_gmt":"2026-05-05T21:09:46","slug":"tabela-simples-nacional-para-industrias-anexo-ii","status":"publish","type":"post","link":"https:\/\/confirp.com.br\/es\/tabela-simples-nacional-para-industrias-anexo-ii\/","title":{"rendered":"Tabela do Simples Nacional para Ind\u00fastrias – Anexo II"},"content":{"rendered":"

As atividades <\/span>industriais<\/b> \u2014 ou seja, venda de mercadorias industrializadas pelo pr\u00f3prio contribuinte \u2014 s\u00e3o tributadas pelo Simples Nacional na forma do <\/span>Anexo II da LC n\u00ba 123\/2006<\/b> (art. 18, \u00a7 5\u00ba).<\/span><\/p>\n

Aten\u00e7\u00e3o:<\/b> As tabelas abaixo s\u00e3o v\u00e1lidas para o <\/span>ano-calend\u00e1rio de 2026<\/b>, com efeitos at\u00e9 31\/12\/2026. A partir de 01\/01\/2027, entram em vigor novas regras decorrentes da Reforma Tribut\u00e1ria (LC n\u00ba 214\/2025), que prev\u00ea a substitui\u00e7\u00e3o gradual de tributos como PIS, Cofins, IPI e ICMS pelos novos tributos <\/span>CBS<\/b> e <\/span>IBS<\/b>.<\/span><\/p>\n

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ANEXO II DA LC n\u00ba 123\/2006 \u2014 Ind\u00fastria<\/b><\/h2>\n

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Vig\u00eancia:<\/b> 01\/01\/2018 (reda\u00e7\u00e3o da LC n\u00ba 155\/2016)<\/span><\/p>\n

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Faixas de Receita Bruta e Al\u00edquotas<\/b><\/h3>\n

<\/h2>\n\n\n\n\n\n\n\n\n\n
Faixa<\/b><\/td>\nReceita Bruta em 12 Meses (em R$)<\/b><\/td>\nAl\u00edquota Nominal<\/b><\/td>\nValor a Deduzir (em R$)<\/b><\/td>\n<\/tr>\n
1\u00aa Faixa<\/span><\/td>\nAt\u00e9 180.000,00<\/span><\/td>\n4,50%<\/span><\/td>\n\u2014<\/span><\/td>\n<\/tr>\n
2\u00aa Faixa<\/span><\/td>\nDe 180.000,01 a 360.000,00<\/span><\/td>\n7,80%<\/span><\/td>\n5.940,00<\/span><\/td>\n<\/tr>\n
3\u00aa Faixa<\/span><\/td>\nDe 360.000,01 a 720.000,00<\/span><\/td>\n10,00%<\/span><\/td>\n13.860,00<\/span><\/td>\n<\/tr>\n
4\u00aa Faixa<\/span><\/td>\nDe 720.000,01 a 1.800.000,00<\/span><\/td>\n11,20%<\/span><\/td>\n22.500,00<\/span><\/td>\n<\/tr>\n
5\u00aa Faixa<\/span><\/td>\nDe 1.800.000,01 a 3.600.000,00<\/span><\/td>\n14,70%<\/span><\/td>\n85.500,00<\/span><\/td>\n<\/tr>\n
6\u00aa Faixa<\/span><\/td>\nDe 3.600.000,01 a 4.800.000,00<\/span><\/td>\n30,00%<\/span><\/td>\n720.000,00<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Percentual de Reparti\u00e7\u00e3o dos Tributos<\/b><\/h3>\n

<\/h2>\n\n\n\n\n\n\n\n\n\n
Faixa<\/b><\/td>\nIRPJ<\/b><\/td>\nCSLL<\/b><\/td>\nCofins<\/b><\/td>\nPIS\/Pasep<\/b><\/td>\nCPP<\/b><\/td>\nIPI<\/b><\/td>\nICMS<\/b><\/td>\n<\/tr>\n
1\u00aa Faixa<\/span><\/td>\n5,50%<\/span><\/td>\n3,50%<\/span><\/td>\n11,51%<\/span><\/td>\n2,49%<\/span><\/td>\n37,50%<\/span><\/td>\n7,50%<\/span><\/td>\n32,00%<\/span><\/td>\n<\/tr>\n
2\u00aa Faixa<\/span><\/td>\n5,50%<\/span><\/td>\n3,50%<\/span><\/td>\n11,51%<\/span><\/td>\n2,49%<\/span><\/td>\n37,50%<\/span><\/td>\n7,50%<\/span><\/td>\n32,00%<\/span><\/td>\n<\/tr>\n
3\u00aa Faixa<\/span><\/td>\n5,50%<\/span><\/td>\n3,50%<\/span><\/td>\n11,51%<\/span><\/td>\n2,49%<\/span><\/td>\n37,50%<\/span><\/td>\n7,50%<\/span><\/td>\n32,00%<\/span><\/td>\n<\/tr>\n
4\u00aa Faixa<\/span><\/td>\n5,50%<\/span><\/td>\n3,50%<\/span><\/td>\n11,51%<\/span><\/td>\n2,49%<\/span><\/td>\n37,50%<\/span><\/td>\n7,50%<\/span><\/td>\n32,00%<\/span><\/td>\n<\/tr>\n
5\u00aa Faixa<\/span><\/td>\n5,50%<\/span><\/td>\n3,50%<\/span><\/td>\n11,51%<\/span><\/td>\n2,49%<\/span><\/td>\n37,50%<\/span><\/td>\n7,50%<\/span><\/td>\n32,00%<\/span><\/td>\n<\/tr>\n
6\u00aa Faixa<\/span><\/td>\n8,50%<\/span><\/td>\n7,50%<\/span><\/td>\n20,96%<\/span><\/td>\n4,54%<\/span><\/td>\n23,50%<\/span><\/td>\n35,00%<\/span><\/td>\n\u2014<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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Como Calcular a Al\u00edquota Efetiva<\/b><\/h2>\n

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A al\u00edquota efetiva \u00e9 calculada pela seguinte f\u00f3rmula:<\/span><\/p>\n

$$\\text{Al\u00edquota Efetiva} = \\frac{(\\text{RBT12} \\times \\text{Aliq}) – \\text{PD}}{\\text{RBT12}}$$<\/span><\/p>\n

Onde:<\/span><\/p>\n