Affiliate income and supplement showcase is income. Income is taxable. Many PT underestimate this because the initial values seem small — and then run into problems when revenue grows. This guide organizes the most common scenarios for the Brazilian fitness market in 2026.
Important notice: this content is general guidance and does not replace an accountant. Choosing the ideal tax regime depends on your complete reality (total revenue, other activities, deductible expenses). Before deciding, consult a professional.
What is taxable and why
Direct answer: Any commission paid by the platform or brand due to your referral activity is income subject to taxation — regardless of whether they call it a “commission”, “bonus”, “pass on” or “affiliate”. In Brazil, an individual declares income from service provision; legal entity (MEI, Simples, Presumed Profit) taxes according to the regime. The common thread: There is no such thing as legitimate “invisible income.” Omission generates fines and interest when discovered, and the risk grows according to the accumulated value.
Three common scenarios for PT
Scenario 1: natural person without CNPJ
Situation: PT receives commission directly in the name without opening a company.
Taxation:
- Income is declared as “Income received from a legal entity” (if the payer is a company) or “Income from an individual” (very rare in the commission)
- IRPF 2026 progressive table: rates from 0% to 27.5% depending on the range
- Withholding tax may occur when the payer is a business owner
- Mandatory annual declaration if total income exceeds the exemption limit
- Monthly Carnê-Leão for income without withholding
When it makes sense: sporadic and low commission income (less than R$1,000/month recurring).
Scenario 2: MEI
Situation: PT opens MEI with compatible CNAE and receives it via invoice.
Taxation:
- DAS (Simples Collection Document) fixed monthly: ~R$70–80 in 2026
- Billing limit: R$81,000/year (without exceeding)
- Tax deduction embedded in this DAS (INSS + ICMS/ISS depending on activity)
- Mandatory invoice according to municipal legislation
- Simplified MEI annual declaration (DASN-SIMEI)
When it makes sense: recurring revenue estimated between R$1,000 and R$6,750/month (average monthly limit), with gradual growth expected.
Attention:
- Check if the CNAE covers “intermediation and agency services”
- PT with physical activity MEI needs to see if the affiliate commission fits
- Some municipalities require additional municipal registration
Scenario 3: Simple Nacional (non-MEI)
Situation: PT has exceeded the MEI limit or already works as a ME/EPP.
Taxation:
- Annex III (services in general) is usually applicable for intermediation activities
- Initial rates starting at 6%, increasing according to the revenue range
- Consolidation of several taxes in a single tab (DAS)
- Mandatory invoice, minimally organized accounting
- Monthly (PGDAS-D) and annual declaration
When it makes sense: revenue above R$81,000/year (summing up all activities) or structure already with other services that require PJ.
Simplified summary table
| Scenario | When | Complexity | Approximate tax |
|---|---|---|---|
| PF without CNPJ | Low commission (<R$ 1k/month) | Low | 7,5–27,5% progressivo |
| MEI | R$1k–R$6.75k/month | Low | DAS fixed + few % |
| Simple Annex III | Above R$81k/year | Average | 6–33% conforme faixa |
Illustrative numbers for 2026. Actual rates depend on updated legislation and your reality.
Withholding tax: what to expect
When the platform pays the commission:
- For individuals: you can withhold advance IRRF
- For MEI: generally does not retain; MEI pays via DAS
- For ME/EPP in Simples: retention depends on the type of service; some situations have retention, others do not
The platform usually informs in the monthly statement whether there was a retention and what the amount was. Keeping this document is essential.
Invoice: when and how
When it is required
- Serious B2B2C platform usually requires monthly invoice for commission
- Brands that pay directly may also require
- Between PJs, it is mandatory
What should be included
- CNPJ of the provider (you/your company)
- CNPJ of the borrower (platform)
- Description: “Commercial intermediation/sales agency service” (or similar, as per the platform’s instructions)
- Commission amount
- Reference period (month)
- Identification of the tax regime
How to issue
- Own municipality: city hall has NFS-e issuance portal
- Some accounting providers offer the service included
- Online accounting management platforms automate
Common mistakes: vague description, wrong CNPJ, incorrect retention.
Annual declaration: the essentials
PF (IRPF)
- Report all income received from PJ in the specific form
- Also inform income received from PF, if any
- Consider deductible activity expenses (in some cases)
- Deadline: April of the following year
MEI (DASN-SIMEI)
- Simplified annual declaration
- Report gross revenue and whether you had an employee
- Deadline: May of the following year
Simple (monthly PGDAS-D + annual DEFIS)
- Monthly: PGDAS-D with billing and DAS calculation
- Annually: DEFIS with consolidated information
- Organized accounting is mandatory
Errors that cause problems
Think that an “invisible” commission does not need to be declared. Platform issues a report to the IRS; omission is detectable.
Receiving commission in a personal account and not moving it in an organized manner. Bank statements serve as proof — and may reveal inconsistency with what is declared.
Mixing personal and business finances. Makes accounting difficult and raises suspicion.
Ignore MEI limit and continue issuing as MEI. Exceeding the limit without migrating generates a fine.
Do not keep receipts. Minimum storage period is 5 years; Lack of documents before inspection is expensive.
Do not consult an accountant before choosing a regime. Wrong choice costs extra tax for years.
Recommended minimum routine
Every month:
- Receive a report from the platform with sales and commission details
- Check if the amount paid matches the report
- Issue an invoice if the regime requires it
- Separate bank statement with identified entries
- Pay DAS (whether MEI or Simple) on time
Every quarter:
- Review sum of accumulated commission vs scheme limit
- Adjust planning if you are close to the limit
- Talk to an accountant if there is a relevant change
Every year:
- Annual declaration on time
- Review of the regime: is it still the most appropriate?
- Organize documents in a folder (physical or digital) by year
Ten minutes a week will save you hours of headaches later.
When to look for an accountant
Whenever:
- First tax regime is being decided
- Annual commission will exceed R$40,000
- Has other activities besides PT (income accumulation)
- Received notification from the Revenue
- Want to plan for next 2–3 years
Counter cost for simple MEI/PF is between R$100–300/month in 2026. For Simples Nacional, between R$300–700/month. It’s an investment, not an expense.
Key Takeaway Points
- All commissions are taxable income; omission is a real risk
- MEI covers most starting PTs; limit is R$81k/year
- Simples Nacional covers those who grow beyond MEI
- PF without CNPJ is for specific cases; taxation may be heavier
- Invoice, receipts and annual declaration are the minimum tripod
- Accountant is mandatory in structural decisions
Additional reading:
- CNPJ to receive commission: do you really need it?
- CREF and the sale of supplements: what can and cannot be done
- How much does a personal trainer earn by recommending supplements
A platform that respects the work of the PT issues an appropriate note and documents the transfer in a transparent manner. Mega Suplementos was designed with professionals who want clean operations in mind. Get on the waiting list.