Taxes and MEI

Which calculator do you need?

It depends on how you are paid. A sole micro-entrepreneur pays a fixed monthly slip; a small company pays a rate that rises with revenue; an employee settles income tax once a year. And anyone choosing between a job and their own company needs to compare both.

MEI: a fixed slip and an annual cap

The MEI (microempreendedor individual, Brazil's simplest business status, created by Lei Complementar 123/2006) pays all its taxes in one monthly slip, the DAS, regardless of revenue: INSS (social security) of 5% of the minimum wage — R$81.05 in 2026 — plus R$1.00 of ICMS (state tax) for trade and industry and R$5.00 of ISS (municipal tax) for services. The revenue cap is R$81,000.00 in 2026; LC 238/2026 raises it to R$110,000.00 for 2027 and R$140,000.00 from 2028. A business opened mid-year gets a cap proportional to its months of activity. Exceeding it by up to 20% keeps MEI status until December, with a top-up DAS on the excess; beyond that, the status is lost retroactively. Self-employed truck drivers pay 12% of the minimum wage and may earn up to R$251,600.00. The MEI DAS calculator handles both cases.

Simples Nacional: when the business grows

Most companies that outgrow the MEI move to the Simples Nacional, the simplified regime for small businesses. There is still a single slip, but the rate depends on the last 12 months' revenue and the annex for the activity. For services subject to Factor R, the payroll-to-revenue ratio decides between Annex III and Annex V, which can nearly double the tax. The Simples Nacional calculator shows the effective rate, the month's DAS and a comparison across annexes.

Annual income tax

Employees have income tax (IRPF) withheld every month, but the final bill comes with the annual return. The annual income tax calculator compares the simplified discount with itemised deductions, applies the Lei 15.270/2025 reduction and tells you whether you will pay or get a refund. For the monthly figure, see the net salary calculator.

CLT or PJ

Being a CLT employee (formal contract under Brazil's labour code) or invoicing as a PJ (through your own company) changes INSS, tax, FGTS, vacation and the 13th salary. The CLT vs PJ calculator puts both offers side by side. Employers can use the employee cost calculator for salary, provisions and payroll charges by tax regime.

All results are estimates; an accountant has the final word on your taxes. Rates and official sources are listed under methodology and sources.