Brazil self-employed net income calculator (MEI)
Your net income as a Brazilian MEI is revenue minus a fixed monthly DAS of about 86 BRL for services — an amount that does not change with what you earn, up to the 81,000 BRL annual ceiling.
Worked example: with Annual revenue of 60,000, this model computes Net income / year 58,967.40. See the full breakdown.
⚠ Illustrative rates Updated for 2026 · sources checked 2026-08-22
How mei in Brazil is calculated
MEI is the cheapest formal structure in this catalog by a very large margin, and its defining feature is that the payment is a constant. A microempreendedor individual providing services pays a single DAS of about 86 BRL a month whatever the month brought in — INSS plus ISS — and owes no income tax on the activity at all within the ceiling.
That makes the effective rate collapse as revenue grows: the same 1,032 BRL a year is 5% of a 20,000 BRL year and 1.3% of an 81,000 BRL one. The design intent is visible in that curve — the regime exists to make formalisation cheaper than staying informal, and the ceiling is where it stops trying.
Worked example
| Annual revenue (BRL) | 60000 |
|---|---|
| DAS / year ✓ | 1032.6 |
| Effective rate (%) ✓ | 1.72 |
| Net income / year ✓ | 58967.4 |
Every row is computed by the engine from the inputs above. Rows marked ✓ are additionally pinned by a published self-test vector.
Frequently asked questions
How much does a MEI pay per month in 2026?
About 86.05 BRL for a service activity — 5% of the minimum wage as INSS plus 5.00 BRL of ISS. Commerce or industry pays 82.05 BRL and a mixed activity 87.05 BRL.
What is the MEI revenue limit?
81,000 BRL a year, or 6,750 BRL per active month for a business opened mid-year. Exceeding it by up to 20% keeps you in for the rest of the year with a supplementary DAS on the excess; beyond that you leave the regime.
Does a MEI pay income tax?
Not on the activity within the ceiling — the DAS covers it. That is what makes the effective rate fall so sharply as revenue rises towards the limit.
Sources
- Portal do Empreendedor / Receita Federal — Simples Nacional: MEI · checked 2026-08-22
- Tabela MEI 2026: limite de faturamento e valores do DAS · checked 2026-08-22
Estimate. Not tax advice. The rates in this calculator are illustrative: they reproduce the shape of the charge through 3 self-test cases, but they are not the official schedule, so the amount shown will not match your bill. Use the official source above for that.
Check the arithmetic yourself: how this calculator is verified — the formula behind every derived value, the 3 test cases the engine reproduces, and what the badge does and does not claim. Also available as machine-readable JSON.
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