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

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

A dentist opens a company in Brazil by hiring an accounting firm, which defines the CNAE (8630-5/04, atividade odontológica), the legal nature and the tax regime, registers the company through REDESIM and obtains the CNPJ. The code is not open to the MEI, so the dentist opens a ME or EPP. Under Simples Nacional, dentistry is subject to the Fator R: from 6% under Annex III when payroll reaches 28% of revenue, from 15.5% under Annex V when it does not.

Step by step

Hire an accounting firm. It conducts the process and provides the CRC-registered signature that a ME, EPP or LTDA needs.
Define the CNAE. For dental practice the main code is 8630-5/04.
Choose the legal nature. A single dentist opens an EI or an SLU; a clinic with partners opens an LTDA.
Define the tax regime. Simples Nacional, Lucro Presumido or Lucro Real.
Register with the Junta Comercial and obtain the CNPJ through REDESIM.
Register the company with the CRO. Dental practices are registered with the regional dentistry council (Conselho Regional de Odontologia).
Obtain the sanitary license and the municipal alvará. Health establishments normally need sanitary surveillance authorization; the rules depend on the city.

The CNAE for dentistry

CNAE	Description	Use
8630-5/04	Atividade odontológica	Dental consultations and treatments in offices, clinics, outpatient units, hospitals and at the patient’s home

One code covers the full range of dental treatment, so most dentists register 8630-5/04 as the main activity and add other codes only for separate sources of revenue.

Tax regime: Simples Nacional and the Fator R

Simples Nacional applies up to R$ 4.8 million of annual revenue and consolidates taxes in the DAS. The Fator R 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%

For a dental company with R$ 250,000 of trailing 12-month revenue, in the second bracket, the effective rate is 7.46% under Annex III and 16.2% under Annex V: R$ 18,640 against R$ 40,500 a year, a difference of R$ 21,860. A clinic with dental assistants and receptionists on payroll reaches 28% more easily than a solo practice that relies on pro-labore alone.

Where online accounting fits

In the Instituto Limite Pesquisas study (2025), 51% of online accounting clients pay less than R$ 189 a month, against 10% of traditional accounting clients. Contabilizei, an online accounting firm, conducts the opening of the CNPJ through REDESIM, defines the CNAE, regime and legal nature, and calculates the Fator R automatically, following revenue and pro-labore every month. Plans start at R$ 195 a month, with no opening fees from the firm and a free digital certificate on the Padrão plan.

Accounting for Dentists

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

Step by step

The CNAE for dentistry

Tax regime: Simples Nacional and the Fator R

Where online accounting fits