Brazil DAS MEI 2026: R$ 82,05 to R$ 87,05 a month and the R$ 81.000 limit
Estimates only, not financial advice. What you type stays on your device. Checked against sources on 17 Oct 2026.A MEI in Brazil pays a fixed DAS of R$ 86,05 a month in 2026 for services, R$ 82,05 for commerce or industry and R$ 87,05 for both: 5% of the minimum wage (R$ 81,05) for INSS plus R$ 5,00 of ISS and/or R$ 1,00 of ICMS. Revenue may reach R$ 81.000,00 a year.
2026 · Rates and rules read from the sources listed on this page (the earliest on 17 Oct 2026); they may have changed since.
Choose what the business does: commerce or industry, services, or both.
Turn on the truck driver option if you are registered as a MEI caminhoneiro.
Enter the months of activity this year (12 unless you opened this year) and the year’s gross revenue.
Read the monthly DAS, the year’s total, the limit and whether you are within it.
This calculator works out the monthly DAS of a microempreendedor individual (MEI) in Brazil in 2026 and checks the year's revenue against the MEI limit, saying what happens if it is passed.
The DAS. A MEI pays one fixed monthly amount, whatever it sells, through the DAS (Lei Complementar 123, art. 18-A). It is made of the INSS contribution, 5% of the minimum wage (R$ 81,05 in 2026), plus R$ 1,00 of ICMS for commerce and industry and R$ 5,00 of ISS for services. A self-employed truck driver registered as a MEI pays 12% of the minimum wage, R$ 194,52, instead of 5%.
The limit. A MEI may earn up to R$ 81.000,00 of gross revenue a year (R$ 251.600,00 for truck drivers). In the year the business opens, the limit is R$ 6.750,00 for each month from the opening, a part of a month counting as a whole one: opening in July gives R$ 40.500,00.
Passing it. Up to 20% over the limit (R$ 97.200,00 in a full year), the business leaves the MEI from 1 January of the next year and pays the tax difference on the excess with January's DAS. More than 20% over, it leaves the MEI back to the start of the year and pays the Simples Nacional tax on the whole year. The calculator shows the excess but not that tax, which depends on the activity's annex.
What is not here. The MEI's one employee, late payments and the higher limits proposed for 2027 and 2028 in Congress.
For the INSS of other kinds of self-employed people use the Brazil INSS Calculator; for a salary instead, the Brazil Net Salary Calculator.
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The monthly DAS is R$ 82,05 for commerce or industry, R$ 86,05 for services and R$ 87,05 for both. Each is 5% of the R$ 1.621,00 minimum wage for INSS, R$ 81,05, plus R$ 1,00 of ICMS and/or R$ 5,00 of ISS, as Lei Complementar 123 sets.
A MEI may earn up to R$ 81.000,00 of gross revenue in a calendar year. In the year the business opens the limit is R$ 6.750,00 for each month of activity, a part of a month counting as a whole month, so opening in July allows R$ 40.500,00.
With revenue up to 20% above the limit, R$ 97.200,00 in a full year, the business stops being a MEI from 1 January of the next year. The tax difference on the excess is paid, with no penalty, together with the DAS for January.
Above 20% over the limit the exclusion from the MEI goes back to 1 January of that year, or to the opening date in the first year. The business then pays the Simples Nacional taxes for the whole period, not the fixed DAS.
A self-employed cargo driver registered as a MEI pays INSS at 12% of the minimum wage, R$ 194,52 in 2026, plus R$ 1,00 of ICMS or R$ 5,00 of ISS. The revenue limit for this MEI is higher: R$ 251.600,00 a year.
The INSS part follows the minimum wage, so it changes each January when the minimum wage is raised; in 2026 it is R$ 81,05 from the DAS for January. The R$ 1,00 of ICMS and R$ 5,00 of ISS are fixed in the law.
Rates and rules change; check the source before you rely on a figure.
Still stuck? Ask about Brazil MEI DAS Calculator 2026 and anybody who knows can answer. No account needed.
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