What is MEI (Microempreendedor Individual)?
The MEI is an individual entrepreneur with revenue up to R$81,000 a year and at most one employee, who pays a fixed monthly DAS-MEI instead of calculating taxes.
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Current Rate (Calendar year. DAS-MEI by the 20th of each month; the DASN-SIMEI by 31 May.)
2026: R$82.05 a month for commerce or industry, R$86.05 for services, R$87.05 for both (INSS at 5% of the minimum wage plus R$1 ICMS and/or R$5 ISS).
Example
A freelance designer registered as an MEI for services pays R$86.05 each month in 2026 and files the DASN-SIMEI for 2026 by 31 May 2027.
How MEI (Microempreendedor Individual) works in Brazil
The MEI registers on the Portal do Empreendedor and gets a CNPJ. The single revenue limit covers domestic and export sales. Late DASN-SIMEI filing costs 2% a month of the taxes declared, capped at 20%, with a minimum of R$50.
Finn tracks the DAS-MEI and DASN-SIMEI dates and shows revenue against the limit when you ask. It does not pay or file anything.
Related terms
The Simples Nacional is the single tax regime for micro and small companies with revenue up to R$4.8 million a year. One monthly DAS covers IRPJ, CSLL, PIS, COFINS, the employer social security contribution, ICMS and ISS.
The CNPJ is the national registration number of a legal entity, an EI or an MEI, issued by the Receita Federal. It has 14 characters, and new ones issued from July 2026 may contain letters.
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