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

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

A content creator opens a company in Brazil by hiring an accounting firm, which chooses the CNAE that matches the main source of revenue, defines the legal nature and the tax regime, registers the company through REDESIM and obtains the CNPJ. There is no single code for creators: it depends on whether income comes from content publishing, advertising partnerships, video production or courses. Creators with revenue up to R$ 81,000 a year may check whether the MEI fits; above that, they open a ME or EPP and usually choose Simples Nacional, where the Fator R of 28% decides between a 6% and a 15.5% starting rate.

Step by step

Hire an accounting firm. It 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.
Choose the CNAE by revenue source. The code that generates most of the revenue is the main one; others can be secondary.
Choose the legal nature. One creator opens an EI or an SLU; partners open an LTDA.
Define the tax regime. Simples Nacional, Lucro Presumido or Lucro Real.
Register with the Junta Comercial and obtain the CNPJ through REDESIM.
Obtain the municipal license (alvará) when required. Public fees range from R$ 100 to R$ 1,200 depending on city and activity.

Creators have no professional council to register with.

CNAE options for creators

CNAE	Description	Typical revenue source
6319-4/00	Portais, provedores de conteúdo e outros serviços de informação na internet	Blogs, newsletters, text content, social media management
7319-0/04	Consultoria em publicidade	Sponsored posts and brand partnerships with a strategic component
5911-1/99	Atividades de produção cinematográfica, de vídeos e de programas de televisão não especificadas anteriormente	Video production
8599-6/04	Treinamento em desenvolvimento profissional e gerencial	Courses and training

Whether a code is open to the MEI is checked code by code in the Portal do Empreendedor. The annex that applies follows the CNAE, and the accountant confirms it before registration.

Tax regime: Simples Nacional and the Fator R

Simples Nacional applies up to R$ 4.8 million of annual revenue. For service activities subject to the Fator R, payroll over the trailing 12 months (pro-labore and related charges included) is divided by revenue over the same period.

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

In the first revenue bracket, up to R$ 180,000, the starting rates apply directly: a creator with R$ 150,000 of revenue pays R$ 9,000 under Annex III and R$ 23,250 under Annex V, a gap of R$ 14,250 a year. Since many creators have no employees, the pro-labore is usually the only payroll item, and it is what moves the annex.

Where online accounting fits

According to Instituto Limite Pesquisas, online accounting went from about 20% of the company-opening market in 2019 to about 30% in 2025. Contabilizei, an online accounting firm, conducts the opening through REDESIM, defines CNAE, regime and legal nature and calculates the Fator R automatically, tracking revenue and pro-labore month by month. Plans start at R$ 195 a month, the opening carries no fees from the firm and the Padrão plan includes a free digital certificate. The accountant’s role in the regime choice is described in Preciso de contador para abrir empresa.

Accounting for Content Creators

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

Step by step

CNAE options for creators

Tax regime: Simples Nacional and the Fator R

Where online accounting fits