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MEI DAS Tax Calculator (Brazil)

2024 fixed monthly slip by activity in Brazil's microentrepreneur regime: R$72.60 commerce, R$76.60 service, R$77.60 both, plus the R$81,000 cap check.

Monthly DAS
Annual DAS

How does MEI DAS work?

The DAS-MEI is a fixed monthly slip that bundles ICMS, ISS, INSS and PIS/COFINS into a single payment. What you pay depends on the activity: Commerce/Industry R$72.60, Service R$76.60 and Commerce + Service R$77.60 (2024 values).

There's an annual revenue cap of R$81,000 for the MEI, which averages out to R$6,750 a month. Go over it and you face migration to Simples Nacional.

The figures are from 2024; check the current table on the Brazilian Empreendedor Portal.

How the DAS-MEI is calculated

The MEI (Microempreendedor Individual) regime is a stripped-down branch of Simples Nacional, set up by Complementary Law 128/2008. There are no percentages running over your revenue here. The MEI pays a flat monthly amount through the DAS (Documento de Arrecadação do Simples Nacional), and that single payment rolls three taxes together. You have INSS = 5% of the minimum wage, the social security contribution; ICMS = R$ 1, the state VAT, charged only on commerce and industry; and ISS = R$ 5, the municipal service tax, charged only on services.

When the 2024 minimum wage sat at R$ 1,412, the DAS came to commerce/industry R$ 71.60, services R$ 75.60, mixed R$ 76.60. Then the 2025 minimum wage climbed to R$ 1,518, which pushed the INSS portion up to R$ 75.90, and the DAS landed at roughly R$ 76.90 / R$ 80.90 / R$ 81.90. These figures reset on their own every January, once the minimum wage is set by federal decree.

Revenue ceiling and disenrollment

Annual gross revenue for an MEI is capped at R$ 81,000, which averages out to R$ 6,750 a month. Congress has kicked around bills to lift that ceiling to R$ 144,913.41, matching inflation since 2018, but as of 2026 none had passed. Go over the limit by up to 20% (R$ 97,200) and you pay retroactive Simples Nacional starting from January of the next year. Go over by more than 20% and the reclassification runs retroactively into the current year, which can leave you owing tens of thousands of reais in back taxes.

Calculate the MEI's DAS

Month by month, every Individual Microentrepreneur (MEI) in Brazil pays the DAS, the slip that gathers the regime's taxes into a single document. How much you pay depends on the activity the person carries out, and this calculator indicates the DAS-MEI value for your line of work.

It separates three situations, because the value varies with the taxes involved (social security, state and municipal): commerce or industry, commerce plus service, and service only. Getting the right value avoids paying the wrong slip and keeps the MEI's accounts in order, without that last-minute scramble.

Everything is calculated in your own browser and your data isn't kept. A practical reference for the microentrepreneur to glance at the month's slip.

Frequently asked questions

Does paying the DAS guarantee my retirement?
It puts you into INSS as a special insured contributor. That covers pension by age (62 for women, 65 for men) capped at one minimum wage, along with sickness and maternity benefits. What it does not do is count toward pension-by-contribution-time, and it never pays out more than the minimum wage. If you want bigger benefits, you add a 15% complement to the INSS using DARF code 1410.
What happens if I miss a DAS?
You face a 0.33% daily penalty, capped at 20%, plus Selic interest counted from the month after the due date. Let it drag on and your CNPJ lands on the Cadin and gets unregistered from the Simples Nacional, which blocks you from issuing invoices.
Do I need to pay even with zero revenue?
Yes. The DAS is a fixed monthly charge, not something that scales with what you earn. The only way to stop the payments is to formally close the CNPJ (baixa) over at the Portal do Empreendedor.
Are there activities forbidden to MEI?
Yes. Regulated professions such as doctor, lawyer, dentist, engineer or accountant cannot register as MEI. The official list (Anexo XI of Resolution CGSN 140/2018) gets updated every year and right now holds about 480 permitted activities.

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The results provided by this tool are for general informational and educational purposes only and do not constitute professional, financial, medical, legal, tax or accounting advice. Always confirm important decisions with a qualified professional and official sources.