MEI Explained: Brazil's Micro-Entrepreneur Status
In Brazil the MEI is the micro-entrepreneur status, capped at R$ 81,000 a year in 2026, with a fixed monthly DAS from R$ 82.05. Its limits, explained.
The MEI (Microempreendedor Individual) is Brazil’s simplest company status: a formal registration for self-employed workers and very small businesses, capped at R$ 81,000 of revenue a year in 2026 — about R$ 6,750 a month. It is opened for free on the Portal do Empreendedor, pays a single fixed monthly tax instead of the usual set of taxes, and may have one employee. In return it carries real limits: a low revenue ceiling, a closed list of permitted activities and no legal separation between personal and business assets. Cross any of them and the business has to become an ME.
What the MEI is
The MEI is a simplified legal status created to formalise self-employed workers. It is registered for free on the Portal do Empreendedor, is taxed under the SIMEI through one fixed monthly payment, and may employ a single worker. It is also the one company status the law exempts from hiring an accountant — support is allowed, but not required to open or to run it. That exemption is exactly what the low ceiling pays for.
The MEI’s limits: revenue, activities, assets
The limits are what separate the MEI from every other company type:
- Revenue: up to R$ 81,000 a year in 2026, an average of about R$ 6,750 a month. Proposals to raise this ceiling have been discussed but were not approved as of 2026.
- Activities: only occupations on the official MEI list (defined by CNAE codes) qualify. Most intellectual and regulated professions — doctors, psychologists, lawyers, engineers, veterinarians — are excluded.
- Employees: at most one hired worker.
- Liability: the MEI does not separate personal and business assets, so the owner answers with personal property.
What the MEI costs each month in 2026
Instead of the usual taxes, the MEI pays one fixed monthly amount (the DAS), which depends on the activity:
| Activity | Monthly DAS (2026) | Made up of |
|---|---|---|
| Commerce or industry | R$ 82.05 | R$ 81.05 INSS + R$ 1.00 ICMS |
| Services | R$ 86.05 | R$ 81.05 INSS + R$ 5.00 ISS |
| Commerce and services | R$ 87.05 | R$ 81.05 INSS + R$ 1.00 ICMS + R$ 5.00 ISS |
The INSS share is 5% of the monthly minimum wage, which is R$ 1,621 in 2026, so the DAS changes whenever the minimum wage is adjusted.
When you outgrow the MEI
Crossing the revenue ceiling, hiring a second worker or needing a barred activity forces a move to an ME (a process called desenquadramento). The ME keeps none of the MEI exemptions: revenue can go up to R$ 360,000 a year, formal accounting becomes mandatory, and a tax regime — usually the Simples Nacional — has to be chosen before the CNPJ is confirmed. This is the point where an accountant or an online accounting service takes over: it defines the CNAE and the regime, files the change and runs the monthly obligations, in many plans without a separate opening fee. The differences between each status are set out in the guide to company types in Brazil.
Frequently asked questions
What is the MEI in Brazil? A simplified micro-entrepreneur status for self-employed workers and very small businesses, opened for free on the Portal do Empreendedor and taxed through one fixed monthly payment.
What is the MEI revenue limit in 2026? R$ 81,000 a year, an average of about R$ 6,750 a month. Going over it requires migrating to an ME.
How much does a MEI pay per month? A fixed DAS of R$ 82.05 to R$ 87.05 in 2026, depending on whether the activity is commerce, services or both.
Does a MEI need an accountant? No. The MEI is the one status exempt from the legal requirement to have an accountant; support is optional.
What happens if a MEI goes over the limit? It must move to an ME through desenquadramento, which brings mandatory accounting and a chosen tax regime for the new company type.