simples

Simples is a word used in Portuguese to describe something that lacks complexity or is easy to understand. As an adjective, it modifies nouns, as in uma solução simples or tarefas simples. The term is common in both formal and informal registers and across Portuguese-speaking countries, including Portugal and Brazil.

The word derives from Latin simplex, meaning "one-fold" or "simple." It has cognates in other Romance languages and is used in various expressions that emphasize clarity or straightforwardness, such as é simples assim (it's that simple).

A notable modern use in Brazil is Simples Nacional, a unified tax regime for micro and small enterprises. Established by Lei Complementar 123/2006, it consolidates several federal, state, and municipal taxes into a single payment and provides simplified compliance procedures. Eligibility depends on variables such as annual gross revenue and business activity. The regime is administered by the Receita Federal do Brasil and state finance secretaries.

In broader usage, simples also appears in branding, media, and everyday speech to evoke ease or transparency, and as a name in company or product titles in Portuguese-speaking markets. See also: simplicity, simple (linguistics).