$ mei --das --2026
Brazil MEI DAS Calculator 2026 — Your Monthly Tax Slip Amount
Pick your activity and see the exact 2026 DAS amount, how the slip breaks down (INSS + ICMS/ISS) and the annual cost of your MEI — right in the browser.
- 100% in the browser
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- no sign-up
DAS amounts and MEI limits in force in 2026 — sources: Receita Federal (Simples Nacional) and Sebrae. Verified on 2026-07-18.
What does your MEI (individual micro-entrepreneur) do?
Your monthly DAS in 2026
R$ 86,05
due on the 20th of every month · R$ 1.032,60 per year
| INSS social security contribution (5% of the R$ 1.621,00 minimum wage) | R$ 81,05 |
| ISS municipal service tax (services — flat amount) | R$ 5,00 |
| Total DAS | R$ 86,05 |
A flat monthly amount — it does not depend on how much you invoiced in the month. The payment slip is issued in the MEI app or on PGMEI (gov.br), and the calculation on this page runs 100% in your browser.
How the DAS amount is set
The DAS-MEI (Documento de Arrecadação do Simples Nacional) is the single slip that settles every tax owed by an individual micro-entrepreneur. Most of it is the social-security contribution: 5% of the minimum wage — R$ 81.05 in 2026, with the minimum wage at R$ 1,621.00. On top of that sit token fixed amounts according to the activity: R$ 1.00 of ICMS for those who sell goods and R$ 5.00 of ISS for those who provide services (mixed activities pay both). Because the base is the minimum wage, the DAS is adjusted once a year along with it — and does not move with your revenue.
The truck-driver MEI (self-employed freight carrier) is the exception: the contribution is 12% of the minimum wage (R$ 194.52) and the revenue limit is its own, at R$ 251,600 per year.
What the contribution secures (and what it does not)
With the DAS paid on time, the MEI has INSS cover: old-age retirement (one minimum wage), temporary incapacity benefit, maternity pay, imprisonment benefit and a survivor’s pension for dependants — subject to each benefit’s qualifying period. What the 5% contribution does not count toward is a contribution-length retirement or a pension above the minimum; for that there is the 15% top-up (GPS code 1910). It is one of the best social-security deals in the country: roughly R$ 1,000 a year buys complete basic protection.
Late payment, debt and cancellation of the CNPJ
A late DAS incurs a penalty of 0.33% per day (up to 20%) plus Selic interest — on an R$ 86.05 slip the cost of forgetting is small, but the side effect is large: outstanding debts suspend your INSS cover and, once they pile up, lead to exclusion from the regime and to the CNPJ being entered in the government’s debt register. An overdue slip can be reissued at any time in PGMEI with the surcharges already calculated. If the business has genuinely wound down, closing the CNPJ is free and stops the snowball — but it does not erase DAS slips already overdue.
The MEI’s other obligations (beyond the DAS)
- DASN-SIMEI: the annual revenue return, filed by 31 May — filing late brings a minimum penalty of R$ 50;
- Invoices: mandatory on sales and services to companies (CNPJ); for individuals they are optional, unless a municipal rule requires them;
- Revenue tracking: the monthly gross-revenue report is a formal requirement — and it is what proves you are inside the R$ 81,000 annual limit. Watch your headroom in our MEI limit tracker;
- Employees: a MEI may have at most 1 employee, with the corresponding payroll obligations (use the net salary calculator for the payslip maths).
MEI, self-employed or CLT: the context of the choice
For anyone providing services on their own account, the MEI is usually the cheapest route to going formal: a free CNPJ, a fixed tax of about R$ 86 a month and INSS cover. Developers and freelancers who bill above the limit, or whose clients demand more, tend to migrate to ME under Simples Nacional — a step up with more paperwork and percentage tax rates. Before deciding, compare the scenarios: what is left over under CLT with the net salary calculator and what the market pays in your field with the tech salary comparison.
Important: these amounts are educational estimates based on the official tables currently in force. Specific situations (past debts, instalment plans, activities with their own municipal rules) can change the result — PGMEI and your accountant are always the final word.
## faq
Frequently asked questions
How much is the MEI’s DAS in 2026?
With the minimum wage at R$ 1,621.00, the 2026 monthly DAS is: R$ 82.05 for retail/industry (INSS of R$ 81.05 + ICMS of R$ 1.00); R$ 86.05 for services (INSS + ISS of R$ 5.00); and R$ 87.05 for mixed activities (INSS + ICMS + ISS). The truck-driver MEI pays INSS at 12% of the minimum wage (R$ 194.52), plus the same fixed taxes according to the activity.
Does the DAS amount change with my revenue?
No — that is the great advantage of the MEI. The DAS is a fixed monthly amount set by the minimum wage and your activity, whether you billed R$ 500 or R$ 6,000 in the month. What revenue does affect is your eligibility: above the annual limit of R$ 81,000 you leave the MEI regime (see our MEI limit tracker).
When is the DAS due and how do I pay it?
On the 20th of every month (or the next business day, when it falls on a weekend or holiday). The slip is generated in PGMEI, on the gov.br portal or in the Receita Federal MEI app, and can be paid by Pix, direct debit, bank slip or card. Setting up direct debit is worthwhile: keeping the DAS current is what keeps your INSS benefits valid.
What happens if I pay the DAS late?
A penalty of 0.33% per day of delay applies (capped at 20% of the amount) plus interest at the Selic rate. Outstanding debts also suspend your social-security cover (sickness benefit, retirement, maternity pay) and, if left for years, can lead to the cancellation of your CNPJ and enrolment in the government’s debt register. Overdue slips are reissued in PGMEI itself, already including the surcharges.
What does the MEI’s DAS cover?
The DAS bundles three taxes into a single slip: the INSS contribution (5% of the minimum wage), which secures old-age retirement, sickness benefit, maternity pay and a survivor’s pension; the fixed R$ 1.00 of ICMS, for those who sell goods; and the fixed R$ 5.00 of ISS, for those who provide services. The MEI is exempt from IRPJ, PIS, Cofins, IPI and CSLL.
Does a MEI have to file an income-tax return?
There are two distinct obligations. As a company, every MEI files the DASN-SIMEI (the annual revenue return) by 31 May. As an individual, the IRPF return follows the general rules — MEI profit has an exempt portion (8% of revenue in retail, 32% in services) and the remainder is taxable if you meet the filing requirements.
Does paying the DAS increase my retirement pension?
The standard DAS (5%) secures an old-age pension worth one minimum wage. Anyone who wants the time to count toward a contribution-length retirement, or who wants a pension above the minimum, can top it up with a further 15% of the minimum wage via GPS code 1910, reaching the 20% of the general INSS rule.
I had no revenue in a given month — do I still pay the DAS?
Yes. The DAS is due in every month the CNPJ is active, even with zero revenue — including the month you registered. If the activity has stopped for good, the way to avoid piling up debt is to close the CNPJ (free of charge, via gov.br); closing it does not forgive DAS slips that are already overdue.
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