Brazil MEI Tax Calculator (DAS & Revenue Limit)
The MEI’s monthly DAS by activity, and how much of the revenue limit you have used.
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Brazil · MEI The monthly DAS · the revenue limit of the year · the opening year’s share · the 20% margin · Sources
The DAS, part by part
| Part | A month |
|---|
The revenue limit
| Line | Amount |
|---|
Rules used and official sources
- Lei Complementar 123/2006: art. 18-A (the MEI, its limit, the fixed amounts, leaving the regime), 18-C (the employee) and 18-F (cargo transport)
- Lei Complementar 238/2026: the MEI limit for 2027 and from 2028, and up to two employees
- Simples Nacional: the DAS-MEI amounts on the minimum wage of Decreto 12.797/2025 (INSS, ICMS, ISS; cargo transport)
- INSS: the monthly contribution tables (employees; individual, optional and MEI contributors)
- Portal do Empreendedor: the cargo-transport MEI occupations and whether each pays ISS or ICMS
- Simples Nacional committee: MEI questions and answers (the DAS with no revenue, the annual DASN-Simei, revenue above the limit)
An estimate from Lei Complementar 123/2006 and 238/2026 and the Simples Nacional’s DAS amounts; not tax advice.
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Tax rules and rates change. This calculator follows the rules described on this page and may not cover every situation. Check the official source or a qualified tax professional before filing or invoicing.
How this tool is checked
- Based on
- the rules of Brazil.
- Sources
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This guide cites 5 sources, among them:
- Tests
- 11 automated tests check its results.
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About the Brazil MEI Tax Calculator (DAS & Revenue Limit)
Work out what a MEI — the microempreendedor individual, Brazil’s simplified regime for a one-person business — pays each month, and how much of its revenue limit it has used. The DAS is a fixed amount: the INSS, 5% of the minimum wage (12% for a cargo transporter), plus R$1.00 of ICMS for commerce and industry and R$5.00 of ISS for services. The limit is R$81,000.00 of gross revenue a year, R$110,000.00 for 2027 and R$140,000.00 from 2028 under Lei Complementar 238/2026 once the budget laws provide for them (R$251,600.00 for a cargo transporter), shared out by month in the year the MEI opens.
Enter the revenue so far to see the share of the limit used, the room left, where the year ends at this pace and what passing the limit means. The page is in English with the Portuguese terms, for people abroad running a MEI, their accountants and anyone weighing up the regime. Nothing you type leaves your browser. Without a pass the page shows a free preview of your own result: the monthly DAS and the first steps of the working, while the other figures stay hidden until you unlock them with a Pro pass.
How to use it
- Choose what your MEI does: commerce or industry, services, both, or one of the cargo-transport occupations.
- Choose the calendar year to check; if the MEI opened in that year, tick “Opened in the year you check” and choose the month.
- Enter the gross revenue so far (receita bruta) and the last month it covers.
- Read the monthly DAS part by part and the limit check: the share used, the room left, the average a month you can still bill, and the year at this pace.
- With a Pro pass, or after unlocking this result, copy the summary or download it as a CSV file.
Examples
DAS R$86.05 a month. 76.5% of the R$81,000.00 limit used; at this pace the year ends at R$82,666.67, so keep the last three months to R$6,333.33 a month on average.
DAS R$82.05 a month; the limit of the opening year is R$20,250.00 (R$6,750.00 × 3 months).
The limit rises to R$110,000.00; the DAS follows the minimum wage of the year.
DAS R$195.52 a month (12% INSS and ICMS); 75.5% of the R$251,600.00 limit used.
10% above the limit, within the 20% margin: the MEI ends on 31 December and the difference is paid with January’s DAS.
The DAS, part by part
The monthly DAS of the MEI (DAS-MEI) is fixed, whatever the month’s revenue (Lei Complementar 123, art. 18-A):
- INSS: 5% of the minimum wage, R$81.05 on the current R$1,621.00; 12%, R$194.52, for a cargo transporter (art. 18-F).
- ICMS: R$1.00 when the activity pays it: commerce, industry, transport between cities.
- ISS: R$5.00 when it pays that: services, transport within a city.
That gives R$82.05 for commerce or industry, R$86.05 for services and R$87.05 for both (the Simples Nacional’s DAS amounts). The Portal do Empreendedor’s list says which taxes each occupation pays. The DAS is due every month while you are a MEI, even with no revenue (the Simples Nacional committee’s MEI questions, 3.5).
The revenue limit and the opening year
The limit is on the gross revenue of the calendar year: R$81,000.00; R$110,000.00 for 2027 and R$140,000.00 from 2028 (Lei Complementar 238/2026); R$251,600.00 for a cargo transporter. The law makes the two higher limits depend on the annual budget laws for 2027 to 2029 taking the lost revenue into account (its art. 3), so check the limit in force on the Simples Nacional portal; with the old one, choose 2026 in the calculator. In the year a MEI opens, the limit is a month’s share — R$6,750.00, R$9,166.67 for an opening in 2027, R$11,666.67 from 2028, R$20,966.67 for a cargo transporter — times the months from the opening month to December, a part month counted as a whole one (art. 18-A §2).
Above the limit
Passing the limit by no more than 20% ends the MEI on 31 December: you tell the Receita by the last working day of the month after the one you passed it, and pay the difference on the revenue above the limit with January’s DAS — the annual DASN-Simei works it out. Passing it by more than 20% ends the MEI back on 1 January of that year (or at the opening, in the opening year), and the year’s revenue is taxed under the Simples Nacional’s normal rules (art. 18-A §§ 7, 9 and 10).
Employees and the yearly declaration
A MEI may have one employee — up to two from 2027 (Lei Complementar 238/2026) — paid the minimum wage or the professional category’s wage floor. On the employee’s wage the MEI pays a 3% employer contribution (CPP), withholds and pays the employee’s own INSS, and deposits the FGTS (art. 18-C). Every year the MEI also files the DASN-Simei with the previous year’s revenue, by the last day of May (MEI questions, 3.9).
Limitations
- The DAS covers only the taxes of the MEI regime; others are paid apart, such as IOF, taxes on imports, income tax on investments, the FGTS and the employee’s own contribution.
- Whether your occupation pays ICMS, ISS or both comes from the official list of MEI occupations: check yours on the Portal do Empreendedor.
- Who may be a MEI is not checked here: one establishment only, no share or post in another company, not a startup, and an occupation on the official list.
- The tax on the revenue above the limit and the Simples Nacional taxes after leaving the regime are not worked out.
- The INSS part follows the minimum wage of each year; enter the new one when it changes.
- MySmartCoPilot is not a tax adviser: the result is an estimate from the published rules, not tax advice. Check with the Simples Nacional portal or an accountant (contador).
Privacy
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Frequently asked questions
What do I get without a pass?
Without a pass, Brazil MEI Tax Calculator (DAS & Revenue Limit) shows your monthly DAS in full, with the first rows of the DAS and of the revenue limit check, and the rules; every other figure is hidden. Until you unlock it, the result can’t be downloaded or copied. A Pro, Premium or Ultimate pass, a one-time payment unless you choose automatic renewal, unlocks the full result. The pricing page lists the passes and their prices.
How much does a MEI pay a month?
On the current minimum wage of R$1,621.00: R$82.05 for commerce or industry, R$86.05 for services and R$87.05 for both; a cargo transporter pays R$195.52 to R$200.52, with 12% of the minimum wage to the INSS.
What is the MEI revenue limit?
R$81,000.00 of gross revenue in the calendar year; Lei Complementar 238/2026 raises it to R$110,000.00 for 2027 and R$140,000.00 from 2028, provided the annual budget laws for 2027 to 2029 take the lost revenue into account (art. 3). A cargo transporter MEI has R$251,600.00.
I opened my MEI during the year. What is my limit?
A month’s share — R$6,750.00 — times the months from your opening month to December, the opening month counted whole: opening in October gives R$20,250.00.
What happens if I pass the limit?
Up to 20% above it, you stay a MEI until 31 December and pay the difference with January’s DAS; more than 20% above it, the MEI ends back on 1 January of the year and the year is taxed under the Simples Nacional. Either way, you must tell the Receita by the last working day of the next month.
Do I pay the DAS in a month with no revenue?
Yes. The amount is fixed and due every month while you are a MEI, even when the business is inactive or earns nothing.
Is what I enter sent anywhere?
No. Everything is worked out in your browser; nothing you enter is uploaded or stored on a server.