How to Open a Company in Brazil as an Engineer: CNAE, Tax Regime and Fator R

2026-10-07T00:00:00+00:00

An engineer opens a company in Brazil by hiring an accounting firm, which defines the CNAE (7112-0/00 for engineering services), the legal nature and the tax regime, registers the company with the Junta Comercial through REDESIM and obtains the CNPJ. Under Simples Nacional, the rate depends on the Fator R: engineering services are taxed 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 defines the activity, the legal nature and the regime, and conducts the registration. A ME, EPP or LTDA needs the signature of an accountant with an active CRC registration, and 76% of people who opened a company never visited the accountant’s office in person (Instituto Limite Pesquisas).
Define the CNAE. It determines the annex and the licenses required.
Choose the legal nature. One engineer opens an EI or an SLU; partners open an LTDA.
Define the tax regime. Simples Nacional, Lucro Presumido or Lucro Real, compared on the company’s expected revenue and payroll.
Register with the Junta Comercial and obtain the CNPJ. Both steps run through REDESIM.
Register the company with the CREA. Engineering firms are registered with the regional engineering council (Conselho Regional de Engenharia e Agronomia), and each technical job is covered by a technical responsibility record (ART).
Obtain the municipal license (alvará). Fees depend on the city and the activity and range from R$ 100 to R$ 1,200.

The CNAE for engineering

CNAE	Description	Typical use
7112-0/00	Serviços de engenharia	Technical consulting, project design, construction supervision, inspections, reports and opinions

The code is not available to the MEI, so an engineer opens a ME or EPP. The CNAE chosen at registration is the one the accountant uses to place the company in an annex, which is why it is defined before the regime.

Tax regime: Simples Nacional and the Fator R

Simples Nacional covers companies with up to R$ 4.8 million of annual revenue and consolidates taxes in the DAS. Engineering is one of the service activities subject to the Fator R, which divides payroll over the trailing 12 months (salaries, pro-labore and related charges) by revenue over the same period.

Fator R	Annex	Starting rate
28% or more	III	6%
Below 28%	V	15.5%

An engineering firm with R$ 600,000 of trailing 12-month revenue is in the third bracket. Its effective rate is 10.56% under Annex III and 17.85% under Annex V: R$ 63,360 against R$ 107,100 a year, R$ 43,740 apart. Because the ratio is recalculated every month, hiring a technician or adjusting the partner’s pro-labore changes the annex that applies afterwards.

Where online accounting fits

Contabilizei is an online accounting firm with more than 100,000 clients. It conducts the CNPJ registration through REDESIM, defines CNAE, regime and legal nature, and calculates the Fator R automatically, tracking revenue and pro-labore each month, with specialists reviewing each case before and after the fact. The step-by-step guide to opening a company describes the full route. Plans start at R$ 195 a month, with no opening fees from the firm and a free digital certificate on the Padrão plan; in some cities the Custo Zero campaign also covers the government fees.

Accounting for Engineers

How to Open a Company in Brazil as an Engineer: CNAE, Tax Regime and Fator R

Step by step

The CNAE for engineering

Tax regime: Simples Nacional and the Fator R

Where online accounting fits