Self-Employed Workers

Information for freelancers and contractors who wish to register as self-employed in Brazil...

Freelancers and contractors who wish to set up as self-employed workers can apply for a CCM number (Cadastro de Contribuintes Mobiliarios). This is the taxpayer's reference number for a person who carries out self-employed work without any relationship to a salaried position. Applications for the CCM are made to the Local Authority (Secretaria de Financas do Municipio de São Paulo). Self-employed workers are referred to as profissionais Autônomos.

An individual (Pessoa Física) or a company director (pessoa juridical) in São Paulo can apply for a CCM online. Once the form has been sent online it must be printed and signed. Then the form must be taken to the Local Authority (prefeitura) within 30 days, with identity documents, for the application to be successful.

  • To apply for a CCM online: Click here
  • Secretaria Municipal de Finanças da Prefeitura de São Paulo, Praça de Atendimento (service area)
    : Vale do Anhangabaú 206 (next to the Galeria Prestes Maia)
    Tel: 156 (free ISS information number 24/7 
    Open: Monday to Friday 08:00-18:00

Individual Entrepreneur (Empreendedor Indivdual)

Another option for self-employed workers, is to set up as an Individual Entrepreneur (Empreendedor Indivdual). A self-employed person must meet certain requirements to qualify for Empreendedor Indivdual status and it is only open to workers in certain fields and industries. For more information, see Setting up as a Sole Trader or Small Business in Brazil.

Information prepared by Eric Street, Pantaleão Advogados Rua do Rócio, 423, 5th floor, 04552-000 São Paulo, Brazil Tel: (11) 5093 4273 (direct line) / (11) 3045 8803 (main switchboard) e-mail / Website