How the Brazil mei calculator is verified
Inputs
| Input | Field | Type |
|---|---|---|
| Annual revenue (BRL) | annualRevenue | number |
The formula
Each derived value below is computed by the Valem engine from the expression shown, in this order. Nothing else runs — there is no hidden code path.
| Derived value | Field | Formula (JSONata) |
|---|---|---|
| DAS / year | annualDas | $round($const.monthlyDas * 12, 2) |
| Effective rate (%) | effectiveRatePercent | annualRevenue > 0 ? $round(annualDas / annualRevenue * 100, 2) : 0 |
| Net income / year | netIncome | $round($max([0, annualRevenue - annualDas]), 2) |
Rates and thresholds
The expressions above read these as $const. They are the figures the annual refresh replaces, so they live as data rather than being written into the formulas — which is what makes a year-on-year change a one-line diff instead of an edit to arithmetic.
| Constant | Value |
|---|---|
monthlyDas | 86.05 |
annualCap | 81000 |
Test vectors (3)
Every case is executed against this model on each build, by the Java engine and independently by a JavaScript one. A mismatch of a single cent fails the build, so the page cannot ship advertising a figure the model no longer produces.
Case 1 — 60,000 BRL revenue — a typical full-time MEI
given annualRevenue | 60000 |
|---|---|
expect annualDas | 1032.6 |
expect effectiveRatePercent | 1.72 |
expect netIncome | 58967.4 |
Case 2 — 20,000 BRL revenue — the same DAS on a third of the revenue
given annualRevenue | 20000 |
|---|---|
expect annualDas | 1032.6 |
expect effectiveRatePercent | 5.16 |
expect netIncome | 18967.4 |
Case 3 — 81,000 BRL revenue — at the ceiling of the regime
given annualRevenue | 81000 |
|---|---|
expect annualDas | 1032.6 |
expect effectiveRatePercent | 1.27 |
expect netIncome | 79967.4 |
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
Check it yourself — and reuse it
The whole model as JSON — inputs, outputs, formulas, vectors and sources in one re-runnable document.
This model is published under CC BY 4.0: use it, adapt it, build on it, with attribution. The licence covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds are law, and nobody licenses those; the sources above are where they come from.
← Back to the Brazil mei calculator
Built with Valem — a live, verifiable calculator you can fork and embed.