MEI DAS Calculator
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The Microempreendedor Individual (MEI) is a simplified Brazilian business registration category designed for self-employed workers and micro-entrepreneurs who earn up to R$81,000 per year and want to formalise their activities with minimal bureaucracy and low tax costs. The MEI was created in 2008 and has been one of Brazil's most successful economic inclusion programs, formalising millions of workers who previously operated informally. The MEI pays a single monthly fee called DAS (Documento de Arrecadação do Simples Nacional) that covers all federal taxes in a simplified lump sum. For commercial and industrial activities (Comércio/Indústria), the monthly DAS includes: INSS (Previdência Social) at 5% of the minimum wage = R$75.90 in 2024 (5% × R$1,518), ICMS (state goods tax) of R$1.00 fixed, and for mixed activities, ISS (services tax) of R$5.00 fixed. For pure services (Serviços), the DAS includes INSS R$75.90 + ISS R$5.00 = R$80.90/month. There is no ISS for commerce-only and no ICMS for pure services. MEI can hire one employee at the minimum wage or one salary level above. MEI registration is done online through Portal do Empreendedor at zero cost. MEI income is exempt from IRPF (personal income tax) up to the amounts covered by the MEI's general income tax exemption table, since the MEI's taxable income from MEI activities is generally not separately assessed as personal income — the DAS covers the relevant taxes. MEI also receives INSS rights including sick pay, disability pension, maternity benefit, and death pension for dependents, making it highly valuable for self-employed workers.
Monthly DAS (Commerce/Industry) = R$75.90 (INSS) + R$1.00 (ICMS) = R$76.90; Monthly DAS (Services) = R$75.90 (INSS) + R$5.00 (ISS) = R$80.90; Monthly DAS (Commerce + Services) = R$75.90 + R$1.00 + R$5.00 = R$81.90; Annual Revenue Limit: R$81,000
- 1Register at Portal do Empreendedor (gov.br/mei) — free, online, takes approximately 10 minutes, generates CNPJ immediately.
- 2Select the appropriate CNAE (business activity codes) that correspond to the services or products you offer — each activity affects the DAS composition.
- 3Set up the DAS monthly payment through the Portal do Empreendedor or use PGMEI to generate the payment boleto.
- 4Issue Notas Fiscais (invoices) for goods and services — MEI can issue NF-e for commerce and NFS-e for services.
- 5Track annual revenue to ensure it does not exceed R$81,000 — exceeding this triggers transition to Microempresa (ME) status.
- 6Submit the annual DASN-SIMEI declaration (Declaração Anual do Simples Nacional) by 31 May each year, reporting annual revenue.
- 7Maintain a simple revenue record (not a full accounting system) documenting all monthly revenues and expenses.
Extremely low tax rate compared to regular employment or other regimes; revenue well within R$81,000 limit
R$5,000/month × 12 = R$60,000 annual revenue. DAS R$80.90 × 12 = R$970.80 annual. Rate = R$970.80 / R$60,000 = 1.62%.
Commerce MEI pays ICMS R$1.00 but no ISS
INSS R$75.90 + ICMS R$1.00 = R$76.90/month. Annual = R$922.80 on R$54,000 revenue.
Exceeding R$81,000 in a year triggers mandatory transition to Microempresa (ME) with higher tax obligations
After 10 months: R$80,000. Remaining budget for 2 more months = R$1,000. MEI must limit revenue or register as ME.
MEI can hire only 1 employee at minimum wage or one salary level above
Employee wage R$1,518 + INSS R$121.44 + FGTS R$121.44 = R$1,760.88 total monthly cost.
A freelance photographer registering as MEI to issue notas fiscais for corporate event clients.. This application is commonly used by professionals who need precise quantitative analysis to support decision-making, budgeting, and strategic planning in their respective fields
A street food vendor calculating the monthly DAS cost and annual tax burden under MEI status.. Industry practitioners rely on this calculation to benchmark performance, compare alternatives, and ensure compliance with established standards and regulatory requirements
An individual approaching the R$81,000 limit monitoring monthly revenue to decide whether to transition to ME.. Academic researchers and students use this computation to validate theoretical models, complete coursework assignments, and develop deeper understanding of the underlying mathematical principles
An accountant advising a client whether MEI or ME status is more appropriate based on expected annual revenue.. Financial analysts and planners incorporate this calculation into their workflow to produce accurate forecasts, evaluate risk scenarios, and present data-driven recommendations to stakeholders
A CLT employee with a side freelance business calculating whether registering as MEI would reduce their tax burden on extra income.. This application is commonly used by professionals who need precise quantitative analysis to support decision-making, budgeting, and strategic planning in their respective fields
MEI Transporter
From 2023, the revenue limit for MEI transporters was raised to R$251,600/year — a tripling of the standard limit — recognising that transportation revenue is largely cost pass-through for fuel and vehicle maintenance.'} When encountering this scenario in brazil mei calculator calculations, users should verify that their input values fall within the expected range for the formula to produce meaningful results. Out-of-range inputs can lead to mathematically valid but practically meaningless outputs that do not reflect real-world conditions.
MEI and Property Rental Income
If a MEI member also earns rental income, this is declared separately in the IRPF and taxed under the standard progressive personal income tax rates, not under the MEI DAS.'} This edge case frequently arises in professional applications of brazil mei calculator where boundary conditions or extreme values are involved. Practitioners should document when this situation occurs and consider whether alternative calculation methods or adjustment factors are more appropriate for their specific use case.
MEI to ME Transition
{'title': 'MEI to ME Transition', 'body': 'When a MEI exceeds the annual revenue limit, they must migrate to Microempresa (ME) status under the Simples Nacional regime. ME pays taxes on a sliding percentage of revenue (SIMPLES table) which is higher than MEI DAS but still simplified compared to regular tax regimes.'}
Foreign Clients and MEI
Export revenue (remittances from abroad for services rendered) is generally MEI-compliant and can reduce or eliminate ISS on those services. Currency conversion uses the official exchange rate at the time of receipt.'} When encountering this scenario in brazil mei calculator calculations, users should verify that their input values fall within the expected range for the formula to produce meaningful results. Out-of-range inputs can lead to mathematically valid but practically meaningless outputs that do not reflect real-world conditions.
| Activity Type | INSS | ICMS | ISS | Total DAS/Month |
|---|---|---|---|---|
| Commerce only | R$75.90 | R$1.00 | — | R$76.90 |
| Services only | R$75.90 | — | R$5.00 | R$80.90 |
| Commerce + Services | R$75.90 | R$1.00 | R$5.00 | R$81.90 |
| Industry only | R$75.90 | R$1.00 | — | R$76.90 |
What activities are eligible for MEI?
MEI is available for a broad range of commercial, industrial, and service activities listed in the government's approved activity list (CNAE). Examples include food vendors, small retailers, electricians, plumbers, hairdressers, freelance writers, photographers, IT support, and hundreds of others. Activities requiring a degree license (doctors, lawyers, engineers in registered firms) generally cannot use MEI.
What happens if I exceed the R$81,000 revenue limit?
If revenue exceeds R$81,000 by up to 20% (i.e., up to R$97,200), you must transition to Microempresa (ME) the following January. If the excess is more than 20%, the transition is immediate and retroactive to January of the current year, which can generate a significant tax retroassessment. This is an important consideration when working with brazil mei calculator calculations in practical applications.
Does MEI income count for IRPF?
MEI income is partially exempt from IRPF. The MEI can deduct a percentage of revenue as presumed expenses (8% for commerce, 32% for services), and only the taxable profit above exemption thresholds is subject to IRPF. Most MEI owners with revenue near the annual limit pay little or no additional IRPF.
What INSS benefits does a MEI member receive?
MEI members are insured by INSS and qualify for: sick pay (auxílio-doença) after 12 months of contributions, disability pension, maternity benefit (salário-maternidade), and death pension for dependents. They do not qualify for unemployment insurance or accident-at-work insurance (INSS only covers the scheduled contributions). This is an important consideration when working with brazil mei calculator calculations in practical applications. The answer depends on the specific input values and the context in which the calculation is being applied.
Can I have a formal CLT job and also be a MEI?
Yes. Many Brazilians maintain a formal CLT employment while also operating a MEI business for freelance activities. Having a CLT job also means your employer pays INSS on your CLT salary — you can waive the MEI INSS contribution if already contributing through formal employment, though this is complex and requires attention to INSS contribution caps.
How is the DAS payment made?
DAS is paid monthly via boleto bancário (bank payment slip) generated at the Portal do Empreendedor (pgmei.camara.leg.br or similar). It can be paid at any bank, lottery kiosk, or via internet banking. Due date is the 20th of the following month. Late payment incurs interest and fines. The process involves applying the underlying formula systematically to the given inputs. Each variable in the calculation contributes to the final result, and understanding their individual roles helps ensure accurate application.
What records must a MEI maintain?
MEI is exempt from complex accounting requirements. A simple monthly record of revenues and expenses in the Relatório Mensal de Receitas Brutas is sufficient. This is a government-provided template. Unlike larger companies, MEI does not need to maintain full double-entry bookkeeping. This is an important consideration when working with brazil mei calculator calculations in practical applications. The answer depends on the specific input values and the context in which the calculation is being applied.
Can a MEI issue invoices (notas fiscais)?
Yes and it is important to do so. MEI can issue Nota Fiscal Eletrônica (NF-e) for goods and Nota Fiscal de Serviços Eletrônica (NFS-e) for services. Issuing notas fiscais is required when selling to companies (PJ buyers often require them) and creates documentation for tax purposes. This is an important consideration when working with brazil mei calculator calculations in practical applications.
Consejo Pro
Set up automatic bank payment for the monthly DAS to ensure you never miss a payment. Missing 3 consecutive months triggers automatic MEI cancellation by the Receita Federal, eliminating all INSS benefit coverage and requiring re-registration.
¿Sabías que?
Brazil's MEI program has registered over 15 million individual micro-entrepreneurs since its launch in 2009, making it the world's largest individual business registration program by number. It has been credited with bringing tens of millions of informal workers into the formal economy, improving their access to credit, INSS benefits, and social protections.