Brazil MEI Tax Calculator (2026)
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The MEI (Microempreendedor Individual) is Brazil’s simplified regime for solo entrepreneurs: one fixed monthly tax, no accountant required and no percentage of revenue owed. This calculator shows the exact 2026 DAS amount for your activity type, what it adds up to over the year, and how much revenue you can still invoice before hitting the R$81,000 annual cap.
A flat monthly tax, not a percentage
What makes the MEI regime unusual is that the tax does not scale with revenue. Whether you invoice R$500 or R$6,700 in a given month, you pay the same fixed amount — the DAS, a single consolidated slip covering social security plus a state or municipal tax.
The social-security portion is 5% of the national minimum wage. With the 2026 minimum wage set at R$1,621.00, that comes to R$81.05 per month. On top of it sits R$1.00 of ICMS (state tax, for anyone selling goods) and/or R$5.00 of ISS (municipal tax, for services) — amounts fixed by law since 2006 and never adjusted for inflation.
Freight-carrying truck drivers have their own MEI category with a higher social-security rate of 12% of the minimum wage, or R$194.52 per month.
| Activity | Social security | ICMS | ISS | Monthly DAS | Annual total |
|---|---|---|---|---|---|
| Commerce or industry | R$81.05 | R$1.00 | — | R$82.05 | R$984.60 |
| Services | R$81.05 | — | R$5.00 | R$86.05 | R$1,032.60 |
| Commerce and services | R$81.05 | R$1.00 | R$5.00 | R$87.05 | R$1,044.60 |
| MEI truck driver (freight) | R$194.52 | R$1.00 | — | R$195.52 | R$2,346.24 |
The R$81,000 annual revenue cap
The MEI ceiling has been R$81,000.00 per calendar year since 2018, with no inflation adjustment — an average of R$6,750.00 per month, though what counts is the annual total, not any individual month. Truck drivers registered as MEI have a separate ceiling of R$251,600.00.
If the business is registered mid-year, the cap is prorated: R$6,750 for each month of activity, counting the opening month in full. Register in September and the first-year ceiling is R$27,000.
At a revenue of R$6,750 per month, the effective tax burden works out to roughly 1.3% — which is why the regime has attracted more than 15 million registrations. Bills to raise the ceiling have been debated in Congress for years, but none was in force as of August 2026.
Going over the ceiling
Exceeding the cap by up to 20% (revenue between R$81,000.01 and R$97,200) is the mild case: you stay a MEI until December 31, then convert automatically to Microempresa (ME) under the Simples Nacional regime from January 1, paying Simples rates only on the excess.
Exceeding it by more than 20% is the expensive case: the conversion is retroactive to January 1 of the same year, and Simples Nacional taxes are due on the entire year’s revenue — not just the excess — plus interest and penalties. Anyone tracking above 70% of the cap by mid-year should be planning the transition rather than discovering it in an assessment.
What else a MEI owes
Beyond the monthly slip, the MEI files one annual return: the DASN-SIMEI, due by May 31, reporting the previous year’s gross revenue. It is free, filed online in minutes, and carries a minimum R$50 penalty if late.
Invoices are mandatory for sales to companies and optional for sales to individuals. A monthly gross-revenue log must be kept, and documents retained for five years. A MEI may employ exactly one person, earning up to one minimum wage, which adds an 8% severance-fund deposit and a 3% employer social-security contribution.
In exchange for the R$81.05 social-security component, the MEI is an insured member of the public system: old-age pension at one minimum wage, sickness benefit, maternity pay, and survivor benefits for dependents.
Frequently asked questions
How much does a MEI pay per month in 2026?
Between R$82.05 and R$87.05 depending on the activity: R$82.05 for commerce or industry, R$86.05 for services and R$87.05 for both. MEI truck drivers pay R$195.52 or R$199.52. The amounts rose in January 2026 following the minimum-wage increase to R$1,621.00.
What is the MEI revenue limit in 2026?
R$81,000.00 per calendar year — unchanged since 2018 — which averages R$6,750 per month. MEI truck drivers have a higher ceiling of R$251,600.00. In the first year of registration the cap is prorated by the number of months of activity.
Does a MEI pay the DAS even with zero revenue?
Yes. The DAS is fixed and due every month the tax ID is active, regardless of revenue. Skipping payments breaks the contribution record that qualifies you for sickness and maternity benefits. If you have stopped trading, formally close the CNPJ rather than simply stopping payment.
Can any profession register as a MEI?
No. The regime covers a fixed, published list of occupations, and regulated professions — doctors, lawyers, engineers, accountants, psychologists, architects and others — are excluded entirely. Those professionals must register as a Microempresa or another company type.
Sources
Based on the Receita Federal DAS table updated in January 2026 (minimum wage R$1,621.00) and the revenue caps in Complementary Law 123/2006 as amended by LC 155/2016. The DAS amount changes every year with the minimum wage. Informational estimate; consult an accountant for specific cases.
Related calculators
Also available in Portuguese: Calculadora MEI: DAS e Limite de Faturamento 2026