# What is MEI (Microempreendedor Individual)?

Country: Brazil

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.

## 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.

Source: https://www8.receita.fazenda.gov.br/simplesnacional/noticias/NoticiaCompleta.aspx?id=c3b2044c-ff97-432a-b33c-ecf2a3df6dc3

## Related terms

- [Simples Nacional](https://accounts-os.com/br/glossary/simples-nacional-brazil)
- [CNPJ](https://accounts-os.com/br/glossary/cnpj-brazil)