Small Business
Calculate your MEI taxes, DAS payments, and revenue limits
What this calculator does
A Brazilian MEI (Micro Entrepreneur Individual) tax calculator helps self-employed workers in Brazil calculate their monthly and annual tax obligations under the MEI tax regime. The MEI is a simplified tax category for individual entrepreneurs with annual revenue up to R$81,000, offering significantly lower taxes than the standard self-employed or corporate regimes. The calculator considers your monthly revenue, the specific category of work (which determines the applicable tax rate), and calculates the DAS (Simplified Tax Collection Sheet) amount due monthly. This tool is essential for MEI business owners because proper tax planning ensures compliance while optimizing their tax burden, and helps budget for quarterly and annual tax payments.
How it works
The calculator requires your monthly revenue and your MEI activity category (each category has a specific tax rate ranging from 5-8.21% of revenue). It applies the appropriate tax rate to calculate the DAS amount, typically due monthly on a specific date. Most calculators show annual tax liability, monthly payment requirements, and may display comparisons to other tax regimes. It may also calculate additional contributions like INSS (Social Security) if applicable, providing a complete picture of total tax burden.
Formula
DAS Amount = Monthly Revenue × Category Tax Rate. Annual DAS Liability = Monthly DAS × 12. Total Taxes = DAS + INSS Contributions (if applicable). Effective Tax Rate = Total Taxes ÷ Annual Revenue. The tax rate varies: general services ~8.21%, retail ~6.51%, healthcare professionals ~5-8.21% depending on specialty.
Tips for using this calculator
- Choose your MEI category carefully as each has different tax rates; understanding your exact category ensures accurate tax calculations and compliance
- Track monthly revenue consistently; DAS payments are based on actual revenue reported, so accurate records are essential for proper tax planning
- Set aside DAS payment amounts monthly in a separate account rather than spending all revenue; this prevents cash flow issues when quarterly taxes are due
- Consider the annual R$81,000 revenue limit; exceeding it causes MEI termination and transition to more complex tax regimes with higher obligations
- Maintain detailed business records and receipts for deduction purposes; while MEI has fewer deductions than other regimes, proper documentation is important for audits
Frequently asked questions
What's the difference between MEI and other Brazilian tax regimes?
MEI is the simplest regime with fixed monthly DAS payments and the lowest tax rates (5-8.21%). It's ideal for microentrepreneurs with revenue up to R$81,000 annually. The Simples Nacional regime applies to slightly larger businesses (up to R$4.8 million revenue) with progressive tax rates. The standard regime (Lucro Real/Lucro Presumido) suits larger businesses but involves complex accounting and higher taxes. MEI is generally cheapest for eligible entrepreneurs.
What happens if my revenue exceeds the MEI limit?
Exceeding R$81,000 annual revenue (approximately R$6,750 monthly average) triggers MEI termination. You must transition to another tax regime, usually Simples Nacional. This change increases your tax obligations and administrative complexity. To avoid problems, monitor your revenue carefully and plan accordingly if approaching the limit.
Are there deductions available for MEI entrepreneurs?
MEI has very limited deductions compared to other regimes. You pay a fixed DAS amount regardless of business expenses. However, some business expenses may be deductible if your annual revenue approaches higher regimes. Keep all receipts in case you need to transition and claim business expenses under a different tax regime.
How does MEI Social Security (INSS) contribution work?
MEI includes mandatory INSS contribution (Social Security) as part of the DAS payment. This provides retirement, disability, and family benefits. The INSS contribution is approximately 5% of the minimum wage and is included in your monthly DAS payment. Unlike employees, MEI contributions are your responsibility, but they're significantly lower than standard self-employed rates, making MEI financially advantageous.
