Simple present tense is a verb tense that is used to describe actions that are habitual, routine, or facts that are generally true. It is used to talk about things that happen regularly, or actions that are true in the present moment. In English, the simple present tense is formed by using the base form of the verb, with the addition of an -s ending for third person singular subjects (he, she, it). For example, "I eat breakfast every morning" or "She works at a bank."