Brazilian MEI Tax Calculator

The Monthly DAS Payment is primarily composed of your INSS (social security) contribution, which is fixed at 5% of the current minimum wage, and additional taxes depending on your business type. For commerce, ICMS is added (R$ 1), for services, ISS is added (R$ 5), and for businesses operating in both sectors, both ICMS and ISS are included. The calculator automatically adjusts these values based on the minimum wage you input and your selected business type.

If your annual revenue exceeds the MEI limit by up to 20% (R$ 97,200), you will need to pay an additional tax on the excess amount. This is calculated as part of the Simples Nacional system. However, if your revenue exceeds R$ 97,200, you will be required to transition to a different business category, such as a Microempresa (ME), and pay taxes under a different regime, which may involve higher rates and additional compliance requirements.

While the federal government sets the base rates for DAS payments, some municipalities may have specific regulations or additional local taxes that can affect ISS contributions. For ICMS, the state where your business operates determines the applicability and any potential exemptions. It’s important to verify local tax rules with your municipality or state tax authority to ensure compliance, especially if your business involves interstate commerce.

One common mistake is underestimating revenue and exceeding the annual limit without proper documentation, which can lead to penalties and reclassification to a higher tax regime. Another issue is failing to update the minimum wage value in calculations, as INSS contributions are directly tied to it. Additionally, some MEIs mistakenly believe they are exempt from ISS or ICMS based on their business type, which can result in underpayment of taxes.

To optimize your MEI contributions, ensure that you accurately track your revenue monthly to avoid exceeding limits unexpectedly. Consider taking advantage of MEI benefits, such as retirement contributions, which are included in your DAS payment. If you are nearing the annual revenue limit, explore strategies like splitting revenue streams into separate MEI registrations (if applicable) or transitioning to a Microempresa (ME) with proper planning. Additionally, stay informed about local tax incentives or exemptions that may apply to your business.

As an MEI, your INSS contributions are calculated as 5% of the minimum wage, which qualifies you for basic retirement benefits after 15 years of contributions and reaching the required retirement age (65 for men, 62 for women). However, if you have formal employment history, your MEI contributions can be combined with previous contributions to increase your retirement value. The calculator estimates your expected retirement benefit based on your current INSS contributions and the minimum wage you input.

To ensure you stay within the R$ 81,000 annual revenue limit, maintain detailed monthly revenue records and monitor your cumulative total regularly. Use invoicing tools to issue receipts for every transaction, as these will serve as proof of your income. If you operate seasonally, calculate your average monthly revenue and project it over 12 months to avoid surprises. The calculator’s 'Remaining Revenue Allowance' feature helps you track how much revenue you can still earn without exceeding the limit.

Yes, MEIs are allowed to hire one registered employee. However, this will increase your tax obligations slightly, as you must pay an additional 3% of the employee’s salary to INSS and 8% for the FGTS (Fundo de Garantia do Tempo de Serviço). These costs are separate from your DAS payment and must be managed through proper payroll systems. Hiring an employee also requires compliance with labor laws, including issuing payslips and ensuring proper documentation.