# Tax Regime Catalog

Extensible catalog used by the `reversa-pricing-profile` agent to map the tax regime declared by the user to an approximate `tax_factor`. The factors are educational budget reserves, not exact legal tax rates.

## How to read this file

Each regime has:

- `key`: canonical key stored in `profile.json`
- `country`: ISO 3166-1 alpha-2 code or `INTL`
- `name_pt_br`: friendly name used in the chat
- `tax_factor`: approximate factor applied over direct cost
- `tax_factor_kind`: `effective_reserve_estimate`, `statutory_proxy`, or `not_computed`
- `includes_vat`: whether it combines income tax/contribution with VAT/IVA/ISS itemized on the invoice
- `vat_pass_through_warning`: whether the estimate should warn that part of the tax may be passed through to the client
- `tax_factor_source`: public source or description of the basis
- `notes_pt_br`: short note for the user

## Mandatory disclaimer

The factors recorded here are educational approximations based on publicly known references as of 2026-05. They do not replace accounting advice. Accuracy depends on deductibles, municipality, revenue bracket, CNAE classification, enrollment category, withholdings, international treaties, and rules in effect at the time of invoice issuance.

The agent must repeat the disclaimer during the interview and in the footer of `profile.md`.

## Brazil (BR)

| key | name_pt_br | tax_factor | tax_factor_kind | includes_vat | vat_pass_through_warning | tax_factor_source | notes_pt_br |
|---|---|---:|---|---|---|---|---|
| MEI | Microempreendedor Individual (MEI) | 0.06 | effective_reserve_estimate | true | true | Portal do Empreendedor e regras publicas do DAS-MEI | Simplified reserve. MEI typically has a fixed DAS payment and a revenue cap. Software activity may require enrollment validation. |
| simples_servicos | Simples Nacional, servicos de TI | 0.15 | effective_reserve_estimate | true | true | Receita Federal, Simples Nacional, anexos e fator R | Average reserve. Actual rate depends on annex, RBT12, fator R, ISS, and withholdings. |
| lucro_presumido | Lucro Presumido, servicos | 0.165 | effective_reserve_estimate | true | true | Receita Federal, IRPJ, CSLL, PIS, COFINS e ISS | Combined reserve for services. Validate municipal ISS and withholdings. |
| autonomo_pf | Pessoa fisica autonoma, carne-leao | 0.275 | effective_reserve_estimate | false | false | Receita Federal, IRPF progressivo e INSS | Reserve for senior professional. Effective rate varies by deductions and social security contribution. |

## United States (US)

| key | name_pt_br | tax_factor | tax_factor_kind | includes_vat | vat_pass_through_warning | tax_factor_source | notes_pt_br |
|---|---|---:|---|---|---|---|---|
| self_employed_1099 | Self-Employed, 1099, sole proprietor | 0.30 | effective_reserve_estimate | false | false | IRS, self-employment tax e federal income tax | Combined reserve. Does not include state tax or specific deductions. |
| s_corp_llc | S-Corp ou LLC com S-Corp election | 0.22 | effective_reserve_estimate | false | false | IRS, payroll tax, reasonable salary e distributions | Simplified reserve. Requires an accountant for reasonable salary and distributions. |

## Portugal (PT)

| key | name_pt_br | tax_factor | tax_factor_kind | includes_vat | vat_pass_through_warning | tax_factor_source | notes_pt_br |
|---|---|---:|---|---|---|---|---|
| pt_simplificado | Categoria B, regime simplificado | 0.21 | effective_reserve_estimate | true | true | Autoridade Tributaria, IRS Categoria B, IVA e Seguranca Social | Combined reserve. VAT may be itemized and passed through to the client. |
| pt_organizada | Categoria B, contabilidade organizada | 0.18 | effective_reserve_estimate | true | true | Autoridade Tributaria, contabilidade organizada | Simplified reserve. Actual costs may reduce the taxable base. |

## Mexico (MX)

| key | name_pt_br | tax_factor | tax_factor_kind | includes_vat | vat_pass_through_warning | tax_factor_source | notes_pt_br |
|---|---|---:|---|---|---|---|---|
| mx_resico | Regimen Simplificado de Confianza (RESICO) | 0.10 | effective_reserve_estimate | true | true | SAT, RESICO PF e IVA | Combined reserve. ISR may be low, but VAT may apply depending on the case. |
| mx_actividad_empresarial | Actividad Empresarial y Profesional (PF) | 0.20 | effective_reserve_estimate | true | true | SAT, ISR progressivo e IVA | Simplified reserve for independent professional. |

## International (INTL)

| key | name_pt_br | tax_factor | tax_factor_kind | includes_vat | vat_pass_through_warning | tax_factor_source | notes_pt_br |
|---|---|---:|---|---|---|---|---|
| intl_freelance_no_withhold | Freelance internacional, cliente sem retencao | 0.00 | not_computed | false | false | Depends on the provider's country | Client pays gross. Use the provider's national regime for actual tax. |
| intl_freelance_with_withhold | Freelance internacional, cliente retem na fonte | 0.15 | effective_reserve_estimate | false | false | Bilateral treaties and local rules | Actual withholding depends on treaty and client country. |

## Other

| key | name_pt_br | tax_factor | tax_factor_kind | includes_vat | vat_pass_through_warning | tax_factor_source | notes_pt_br |
|---|---|---:|---|---|---|---|---|
| outro | Outro regime, nao listado | 0.00 | not_computed | false | false | User reported an uncatalogued regime | Tax not computed. The estimate should warn that the calculation is the accountant's responsibility. |

## Essential regimes for future regions

Do not enable these countries as covered in the Market scenario without cataloging minimum regimes:

| country | essential regimes |
|---|---|
| GB | sole_trader_self_assessment, limited_company |
| DE | freiberufler, gewerbe_einzelunternehmen, gmbh |
| ES | autonomo_estimacion_directa_simplificada, autonomo_estimacion_directa_normal, sociedad_limitada |
| AR | monotributo, responsable_inscripto |
| CO | regimen_simple, regimen_ordinario_persona_natural, sociedad |

Verified official sources:

- UK GOV.UK, sole trader e limited company: https://www.gov.uk/set-up-business/sole-trader.html
- Alemanha, portal administrativo federal, registro fiscal: https://verwaltung.bund.de/leistungsverzeichnis/EN/leistung/99102019120000/herausgeber/HH-S1000020010000009790/region/020000000000
- Espanha, Agencia Tributaria, regimes de determinacao de rendimento: https://sede.agenciatributaria.gob.es/Sede/irpf/empresarios-individuales-profesionales/regimenes-determinar-rendimiento-actividad.html
- Argentina ARCA, Monotributo: https://www.afip.gob.ar/monotributo/
- Colombia DIAN, Regimen Simple de Tributacion: https://micrositios.dian.gov.co/regimen-simple-tributacion/

## Suggested default regime by country

When the user answers "I don't know", the agent suggests the default below and marks `tax_regime_confidence = "low"`:

| country | suggested default regime |
|---|---|
| BR | simples_servicos |
| US | self_employed_1099 |
| PT | pt_simplificado |
| MX | mx_resico |
| Other country | no suggestion, ask for an explicit choice |

## How to extend

1. Add the country section with the same table
2. Cite a public source
3. Mark whether the factor includes VAT, IVA, or itemized tax
4. Do not call `tax_factor` a legal tax rate
5. Update the schema if new fields are needed