MEI Calculator: DAS and Revenue Limit (Brazil)
MEI calculator: the 2026 monthly DAS, the revenue limit (R$ 81,000 in 2026, R$ 110,000 in 2027, R$ 140,000 from 2028) and what happens if you exceed it.
DAS of 2026: 5% of the minimum wage (R$ 1,621) for INSS, plus R$ 1 of ICMS and/or R$ 5 of ISS. It changes when the minimum wage changes.
What it does
The MEI (individual micro-entrepreneur) pays a single fixed monthly tax, the DAS, made of 5% of the minimum wage for social security plus R$ 1 of ICMS for trade and industry or R$ 5 of ISS for services. In 2026 the yearly revenue limit is R$ 81,000; Complementary Law 238 of October 2026 raises it to R$ 110,000 in 2027 and R$ 140,000 from 2028. In the year the business opens, the limit is proportional to the months of activity.
How to use it
- Choose the year, the activity and whether you are an MEI truck driver.
- Type your revenue in the year and, if you opened this year, the months of activity.
- Read the DAS, the limit, how much you can still invoice and your situation.
The arithmetic runs in your browser. Nothing you type is sent anywhere and nothing is stored, so you can use these with real numbers.
Frequently asked questions
How much is the MEI DAS in 2026?
R$ 82.05 for trade or industry, R$ 86.05 for services and R$ 87.05 for both. The MEI truck driver pays 12% of the minimum wage: R$ 195.52 or more.
What is the MEI revenue limit?
R$ 81,000 in 2026 (R$ 6,750 per month in the opening year), R$ 110,000 in 2027 and R$ 140,000 from 2028, under Complementary Law 238/2026. For the MEI truck driver it is R$ 251,600.
What happens if I exceed the limit?
Up to 20% over, you stay MEI until the end of the year and pay tax on the excess. Above 20%, you are removed from the MEI from January and pay as a microenterprise for the year.
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