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

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

A doctor opens a company in Brazil by hiring an accounting firm, which defines the CNAE (8630-5/03 for consultations, 8630-5/01 when the office has resources for surgical procedures), the legal nature and the tax regime, registers the company through REDESIM and obtains the CNPJ. Medical practices are not eligible for the MEI. Under Simples Nacional, the rate depends on 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 registration and signs the opening documents as the CRC-registered accountant that a ME, EPP or LTDA requires.
Define the CNAE. The code separates consultation-only practices from those with surgical resources.
Choose the legal nature. One doctor opens an EI or an SLU; a group practice 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 CRM. Medical practices are registered with the regional medical council (Conselho Regional de Medicina).
Obtain the sanitary license and the municipal alvará. Health activities normally require authorization from the sanitary surveillance office, and the requirements depend on the city and on whether procedures are performed.

The CNAE for medical practice

CNAE	Description	Use
8630-5/03	Atividade médica ambulatorial restrita a consultas	Consultations, including telemedicine and medical examinations
8630-5/01	Atividade médica ambulatorial com recursos para realização de procedimentos cirúrgicos	Offices with resources for surgical procedures

Because the surgical code implies a sanitary license with more requirements, the choice affects both the licensing route and the cost of the opening.

Tax regime: Simples Nacional and the Fator R

Simples Nacional is available up to R$ 4.8 million of annual revenue and merges taxes into the DAS. Medicine is among the service activities subject to the Fator R, which divides payroll over the trailing 12 months (pro-labore, salaries 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 medical company with R$ 700,000 of trailing 12-month revenue, in the third bracket, the effective rate is 10.98% under Annex III and 18.09% under Annex V. That is R$ 76,860 against R$ 126,600 a year, R$ 49,740 apart. A doctor who runs the practice alone has payroll made mostly of pro-labore, so the pro-labore level is the variable that moves the annex.

Where online accounting fits

According to Instituto Limite Pesquisas (2025), 85% of people who open a company already know online accounting. Contabilizei, an online accounting firm, conducts the company opening through REDESIM, defines CNAE, regime and legal nature, and calculates the Fator R automatically: revenue and pro-labore are tracked month by month and the setup is adjusted so the company pays the lowest tax allowed by law, with specialists acting preventively and correctively. Plans start at R$ 195 a month; the opening carries no fees from the firm, and the Padrão plan includes a free digital certificate.

Accounting for Doctors

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

Step by step

The CNAE for medical practice

Tax regime: Simples Nacional and the Fator R

Where online accounting fits