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

> How a dentist opens a CNPJ in Brazil: CNAE 8630-5/04, CRO and sanitary licensing, Simples Nacional Annex III or V and the Fator R threshold of 28%.
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

1. **Hire an accounting firm.** It conducts the process and provides the CRC-registered signature that a ME, EPP or LTDA needs.
2. **Define the CNAE.** For dental practice the main code is 8630-5/04.
3. **Choose the legal nature.** A single dentist opens an EI or an SLU; a clinic with partners opens an LTDA.
4. **Define the tax regime.** Simples Nacional, Lucro Presumido or Lucro Real.
5. **Register with the Junta Comercial and obtain the CNPJ** through REDESIM.
6. **Register the company with the CRO.** Dental practices are registered with the regional dentistry council (Conselho Regional de Odontologia).
7. **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](https://www.contabilizei.com.br/contabilidade-online/como-abrir-um-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.