Brazil MEI DAS calculator 2026: how much to pay each month
The monthly DAS, the payment slip of Brazil's individual micro-entrepreneur (MEI), by activity, with the minimum wage in force. The calculation runs in your browser.
Do the math
DAS in 2026: R$ 82.05 a month
| INSS (5% of the minimum wage of R$ 1,621.00) | R$ 81.05 |
|---|---|
| ICMS | R$ 1.00 |
| DAS total | R$ 82.05 |
2026 amounts
| Activity | MEI | Truck-driver MEI |
|---|---|---|
| Commerce or industry | R$ 82.05 | R$ 195.52 |
| Services | R$ 86.05 | R$ 199.52 |
| Commerce and services | R$ 87.05 | R$ 200.52 |
The DAS is the sum of the INSS (social security), 5% of the minimum wage of R$ 1,621.00 (Lei 8.212/1991, art. 21, § 2º, II, a), plus R$ 1.00 of ICMS (a state tax) for those who sell or manufacture and R$ 5.00 of ISS (a municipal tax) for those who provide services (Lei Complementar 123/2006, art. 18-A, § 3º, V). The MEI who is a self-employed cargo carrier pays 12% of the minimum wage in INSS (art. 18-F, III). The amounts match those of the Receita Federal (Brazil's tax authority) and of the Portal do Empreendedor.
Revenue limit
The fixed DAS applies to the MEI with gross revenue of up to R$ 81,000.00 a year (art. 18-A, § 3º, V); for the truck driver, the limit is R$ 251,600.00 (art. 18-F, I). Those who start in the middle of the year have a limit proportional to the months. The DAS is generated, with its due date, in PGMEI, the program of the Simples Nacional (Brazil's simplified tax system for small businesses).
Sources
Official pages of the Brazilian government, in Portuguese.
- SGS 1619 — Salário mínimo — Banco Central do Brasil · retrieved on
- MEI - atualização de valores devidos em 2026 — Receita Federal (Simples Nacional) · retrieved on
- Qual o valor das contribuições mensais (Carnê do MEI - DAS) para o ano de 2026? — Portal do Empreendedor · retrieved on
- Lei Complementar nº 123, de 14 de dezembro de 2006, arts. 18-A e 18-F — Presidência da República · retrieved on
- Lei nº 8.212, de 24 de julho de 1991, art. 21, § 2º — Presidência da República · retrieved on
Calculator built by code from the official tables above, without a language model. The MEI's INSS is 5% of the minimum wage (12% for the truck driver), plus R$ 1.00 of ICMS and R$ 5.00 of ISS, depending on the activity; the minimum wage comes from the Banco Central's official series and changes the calculation by itself in January. The tables are updated when the government publishes new values (checked on September 27, 2026; how it works, in Portuguese).