Brazil MEI cost: DAS and revenue limit

What the MEI pays a month in 2026 and how much of the R$81,000 limit you already use with your revenue.

Monthly MEI DAS

R$82.05

R$984.60 a year; due on the 20th of every month

INSS R$81.05
ICMS and ISS R$1.00
Limit R$81,000

The MEI pays R$82.05 a month of DAS in 2026: R$81.05 of INSS and R$1.00 of ICMS. The INSS gives entitlement to benefits such as old-age retirement, sickness benefit and maternity pay, once the waiting periods are met.

With R$4,000 a month over 12 months, you bill about R$48,000 in the year: 59% of the R$81,000 limit. About R$33,000 still fits.

The R$81,000 limit is the one in force on October 5, 2026. Bill PLP 186/2026 proposes raising it to R$110,000 in 2027 and R$140,000 in 2028, but it has not been approved yet: it does not count until it becomes law.

I’m not an accountant or a financial advisor. This is an estimate, for information only. Check with a professional before you decide.

Your numbers

example: change the numbers

Type of activity

Commerce and industry+ R$1.00 of ICMSServices+ R$5.00 of ISSCommerce and services+ R$6.00

Are you a self-employed cargo transporter?

The MEI-Caminhoneiro (truck driver) has INSS of 12% of the minimum wage and another revenue limit (R$251,600 a year).

YesNo

Average revenue per month

What comes in from sales and services per month, before subtracting costs: it is revenue (gross receipts) that counts for the limit, not profit.

Months of activity this year

If you opened the MEI during the year, count the months since opening, with a fraction of a month counting as a full month: the limit is proportional. For a full year, 12.

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How the DAS is formed
	Minimum wage of 2026	R$1,621.00
×	INSS rateMEI	5%
=	INSS	R$81.05
+	ICMScommerce and industry	R$1.00
=	DAS of the month	R$82.05
	DAS over 12 months	R$984.60

How it works

The MEI’s DAS (Documento de Arrecadação do Simples Nacional, the Simples Nacional payment slip) is a fixed amount per month, which does not depend on how much you bill. It is the sum of the INSS, 5% of the minimum wage (12% for the self-employed cargo transporter), plus R$1.00 of ICMS if you sell goods and/or R$5.00 of ISS if you provide services.
In 2026 the minimum wage is R$1,621.00: the INSS is R$81.05 (5%) and the DAS comes to R$82.05 for commerce and industry, R$86.05 for services and R$87.05 for combined commerce and services. It is due on the 20th of the following month.
The revenue limit is R$81,000 a year, or R$6,750 per month of activity for those who open during the year (a fraction of a month counts as a month). If you go over by up to 20% (R$97,200 in a full year), you pay a complementary payment on the excess and become a microenterprise the following year; above 20%, leaving the MEI takes effect from January 1.

Worked example

Commerce activity, revenue of R$4,000 a month, full year. DAS: INSS of 5% of R$1,621.00 = R$81.05, plus R$1.00 of ICMS = R$82.05 a month, R$984.60 a year. Revenue: 12 × R$4,000 = R$48,000, which is 59% of the R$81,000 limit: R$33,000 still fits. If revenue rose to R$7,500 a month (R$90,000), it would exceed the limit by R$9,000, less than 20%.

Sources

Text checked on October 5, 2026

Good to know

The DAS is fixed, but the INSS inside it rises with the minimum wage, every January: the 2026 amount is the one on this page.
What counts for the limit is revenue (gross receipts), not profit: if you sell R$6,000 and spend R$4,000 on goods, your revenue is R$6,000.
Whoever opens the MEI during the year has a lower limit: R$6,750 per month of activity, counting a fraction of a month as a full month.
The MEI cannot be a partner, owner or manager of another company, nor have more than one establishment, and can have a single employee who earns a minimum wage or the category’s wage floor (Complementary Law 123/2006).
The annual revenue declaration (DASN-SIMEI) is due by the end of May, and applies even to those who billed nothing. For individual income tax, the MEI follows the same rules as anyone else.

Frequently asked questions

How much does the MEI pay per month in 2026?

R$82.05 if the activity is commerce or industry, R$86.05 if it is services and R$87.05 if it combines the two: R$81.05 of INSS (5% of the minimum wage) plus R$1.00 of ICMS and/or R$5.00 of ISS. It is due on the 20th of every month.

What is the MEI revenue limit?

R$81,000 a year, or R$6,750 per month of activity for those who open during the year. There is a complementary law bill, PLP 186/2026, that proposes R$110,000 in 2027 and R$140,000 in 2028, but it has not been approved yet.

What happens if I go over the limit?

If the excess is up to 20% (R$97,200 in a full year), you pay a complementary payment on the excess and become a microenterprise from the following year. If it goes over 20%, leaving the MEI takes effect from the start of the year and taxes are recalculated as a microenterprise.

What does the MEI’s INSS guarantee?

With the DAS paid on time, the MEI is entitled to benefits such as old-age or disability retirement, maternity pay and sickness benefit, after the waiting periods are met.

Does the MEI need to issue invoices?

For individual consumers, no. For a customer with a CNPJ, yes, unless the customer issues the entry invoice. In addition, the MEI keeps the monthly gross receipts report and files the annual declaration (DASN-SIMEI) by the end of May.