MEI DAS 2026 and revenue limit calculator
Pick the activity and enter expected revenue: the simulator shows the 2026 monthly DAS for a Brazilian MEI (individual micro-entrepreneur), the total for the year and whether revenue is within the limit, up to 20% over, or beyond that.
| INSS | R$81.05 |
|---|---|
| ISS (municipal tax) | R$5.00 |
| Monthly DAS | R$86.05 |
- DAS for the year
- R$1,032.60
- Revenue limit for the period
- R$81,000.00
- Share of the limit used
- 74.07%
- Status
- within the limit
Estimate only; it does not replace an accountant, an employment lawyer or the official calculation by the employer/Receita Federal.
Tables in force on 11/13/2026 — source: MEI monthly DAS · MEI annual revenue limit · National minimum wage · all tables and sources
How it is calculated
1. What the MEI's DAS is made of
The MEI (microempreendedor individual) is Brazil's simplest business registration for self-employed people. Instead of a percentage of revenue, the MEI pays a fixed monthly slip, the DAS, combining up to three items (LC 123/2006, art. 18-A):
- INSS (social security): 5% of the minimum wage. With the 2026 minimum wage of R$1,621.00, that is R$81.05.
- ICMS (state sales tax): R$1.00 for trade and industry.
- ISS (municipal service tax): R$5.00 for services.
The 2026 DAS is therefore R$82.05 for trade or industry, R$86.05 for services and R$87.05 for both. Because the INSS share follows the minimum wage, the amount changes whenever the minimum wage is adjusted.
2. MEI truck driver
The self-employed cargo transporter MEI (MEI caminhoneiro) pays 12% of the minimum wage to INSS, or R$194.52 in 2026, plus R$1.00 ICMS, totalling R$195.52. The simulator treats transport as an ICMS activity (intercity or interstate); if the transport is only within one municipality, the item may be ISS instead, and the simulator does not make that swap.
3. Revenue limit
The annual limit is R$81,000.00 (R$251,600.00 for truck drivers). If the MEI was opened during the year, the limit is proportional: annual limit ÷ 12 × months of activity, or R$6,750.00 per month in the general case, with the opening month counted as a full month. The simulator measures revenue ÷ limit for the period and gives one of three statuses:
- Within the limit: nothing changes.
- Up to 20% over: you stay MEI until year-end, pay a top-up DAS on the amount above the limit and become a micro-enterprise (ME) the following year.
- More than 20% over: exclusion from MEI is retroactive to January, or to the opening date if the MEI started that year, and taxes are recalculated as an ME from then on.
What the simulator does not calculate
- The amount of the top-up DAS on the excess or the taxes due after exclusion — they depend on the ME classification and need an accountant.
- Whether your activity is allowed for MEIs, rules on hiring an employee, holding shares in other companies, or late-payment fines.
- The MEI annual return (DASN-SIMEI), which is required even with no revenue.
Figures are estimates based on the 2026 tables. The official slip issued on the government's Portal do Empreendedor and an accountant's advice prevail. To save the calculation, use Copy simulation link.
Worked example
In the example, the MEI does both trade and services and expects R$90,000.00 of revenue over a full year. The monthly DAS is R$81.05 INSS + R$1.00 ICMS + R$5.00 ISS = R$87.05, or R$1,044.60 over 12 months. The limit for the period is R$81,000.00, so revenue uses 111.11% of it: R$9,000.00 over, which is within the 20% tolerance. The business stays MEI until December, pays a top-up DAS on the R$9,000.00 excess and becomes an ME the next year. Above R$97,200.00, exclusion would be retroactive to January.
- MEI activity
- Trade and services (ICMS + ISS)
- Expected gross revenue for the year
- R$90,000.00
- Months of activity this year (opened this year)
- 12
| INSS | R$81.05 |
|---|---|
| ICMS (state tax) | R$1.00 |
| ISS (municipal tax) | R$5.00 |
| Monthly DAS | R$87.05 |
- DAS for the year
- R$1,044.60
- Revenue limit for the period
- R$81,000.00
- Share of the limit used
- 111.11%
- Status
- up to 20% over: stays MEI until year-end, pays a top-up DAS on the excess and becomes ME next year
- up to 20% over: stays MEI until year-end, pays a top-up DAS on the excess and becomes ME next year
Frequently asked questions
How much is the MEI DAS in 2026?
With the minimum wage at R$1,621.00, the INSS share is R$81.05. Adding the fixed taxes, the DAS is R$82.05 for trade or industry, R$86.05 for services and R$87.05 for trade plus services. A truck-driver MEI pays R$194.52 INSS plus R$1.00 ICMS. These are the amounts the simulator uses for 2026.
Does the DAS go up if I earn more?
No. While you are within the limit, the DAS is fixed and does not depend on monthly revenue. It only changes when the minimum wage is adjusted or when you change your activity. What revenue changes is your status against the annual limit, which the simulator shows on the status line.
I opened my MEI mid-year. What is my limit?
The limit is proportional to the months of activity: R$6,750.00 per month, counting the opening month as a full month. Someone who opened in July, for example, has six months in the year and a limit of R$40,500.00. Enter the number of months in the corresponding field and the simulator adjusts the limit and the year's DAS total.
What happens if I go up to 20% over the limit?
You remain an MEI until the end of the year, but must pay a top-up DAS calculated on the amount above the limit. From the following year the business becomes a micro-enterprise (ME), which is taxed differently. It is worth speaking to an accountant before the year ends.
And if I go more than 20% over?
Then exclusion is retroactive: the business stops being an MEI from January, or from its opening date if it started that year, and taxes for the period are recalculated as a micro-enterprise. That can mean significant amounts to pay. If you are close to that point, plan with an accountant as early as possible.
Can a foreigner register as an MEI?
Foreign residents in Brazil can generally open an MEI if they have legal residence and a CPF (taxpayer number), but the activity must be on the list allowed for MEIs and other conditions apply. Registration is done on the government's Portal do Empreendedor. Check your immigration status and eligibility through official channels or with an accountant.
Legal basis
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Updated Nov 13, 2026 · by Juliana Costa