MEI Calculator (DAS and Limit)
Monthly DAS of the MEI by activity, the yearly revenue limit (prorated in the opening year) and what happens if you go over it.
Brazil — Lei Complementar 123/2006 (arts. 18-A to 18-F) and Lei Complementar 238/2026, minimum wage of 2026. Rules in force on 10/24/2026.
Estimate for guidance only: check the official sources or a licensed professional before relying on it.
Good to know
Lei Complementar 238/2026 raised the MEI limit to R$ 110,000.00 for 2027 and to R$ 140,000.00 from 2028, and allows up to two employees from 2027. In 2026 the limit is still R$ 81,000.00.
The truck driver MEI pays 12% of the minimum wage to the INSS and has a yearly limit of R$ 251,600.00 (R$ 20,966.67 per month in the opening year).
In the opening year the limit is the monthly amount multiplied by the months from the opening to December, counting the opening month as a whole month.
The DAS is due on the 20th of the following month and is paid even in months without revenue; the 5% INSS gives the right to retirement by age and other benefits of one minimum wage.
Frequently asked questions
How much is the MEI DAS in 2026?
R$ 82.05 for commerce or industry, R$ 86.05 for services and R$ 87.05 for commerce and services: 5% of the minimum wage of R$ 1,621.00 (R$ 81.05) plus R$ 1.00 of ICMS and/or R$ 5.00 of ISS.
What is the MEI revenue limit?
R$ 81,000.00 per year in 2026. Lei Complementar 238/2026 raises it to R$ 110,000.00 in 2027 and R$ 140,000.00 from 2028.
What happens if I earn up to 20% more than the limit?
You stay a MEI until the end of the year, pay the tax on the excess with the January DAS and become a micro company in the Simples Nacional from 1 January.
And if I exceed the limit by more than 20%?
The MEI status is cancelled from 1 January of the same year (or from the opening date in the first year) and the taxes of the Simples Nacional are due on all the revenue of the period.
Does the limit count the revenue of the whole year if I opened the MEI in the middle of the year?
No. In the opening year the limit is proportional: R$ 6,750.00 per month in 2026 (R$ 9,166.67 in 2027) times the number of months from the opening month to December.
How the MEI calculation works
This page is for individual microentrepreneurs (MEI) in Brazil who want to know how much the monthly DAS costs, how much they will pay in the whole year and whether their revenue fits the annual limit. Choose the activity, the year of the limit and the month in which the MEI was opened, and optionally type the gross revenue of that year, actual or expected. The page shows the fixed monthly DAS, the yearly total, the revenue limit with the 20% tolerance and what happens if the limit is exceeded, including the new limits created by Lei Complementar 238/2026 for 2027 and 2028.
The DAS is the sum of 5% of the minimum wage for the INSS (12% for the truck driver MEI) plus a fixed R$ 1.00 of ICMS for commerce and industry and/or R$ 5.00 of ISS for services, as set by Lei Complementar 123/2006, art. 18-A, paragraph 3, item V, and art. 18-F. The limit is the annual amount of art. 18-A, paragraphs 1 and 2, which becomes proportional to the months from the opening month to December in the first year. Revenue up to 20% above the limit keeps the MEI until December, and more than 20% cancels the status retroactively (art. 18-A, paragraphs 7 and 10).
Example: a services MEI opened before 2026 with revenue of R$ 85,000.00. The INSS is 5% of the minimum wage of R$ 1,621.00, which is R$ 81.05, plus R$ 5.00 of ISS, so the DAS is R$ 86.05 per month and R$ 1,032.60 in the year. The limit is R$ 81,000.00, so the excess is R$ 4,000.00, which is inside the tolerance of R$ 97,200.00, and the business stays a MEI until December. Limitations: the calculator does not compute the tax due on the excess, the state or city exemptions of ICMS and ISS, or any debts.