Question 1

What is the MEI DAS and what does it include?

Accepted Answer

It is the single monthly payment Brazil's individual microentrepreneur (MEI) makes to cover INSS (social security), ICMS (state sales tax) and ISS (municipal service tax) at once. The INSS portion is 5% of the minimum wage in effect for that period (12% for the MEI Caminhoneiro trucker variant), ICMS is a fixed R$1.00 for anyone selling goods (retail or industry), and ISS is a fixed R$5.00 for anyone providing a service, anyone doing both activities pays both fixed amounts together.

Question 2

Why does the DAS amount change every January?

Accepted Answer

Because the INSS portion is calculated on Brazil's national minimum wage, which is typically adjusted by decree on January 1st. Since the rest of the DAS (ICMS and ISS) is a fixed amount in reais, the whole year-over-year swing in the bill comes from that INSS slice. This calculator always uses the minimum wage in effect for the chosen reference month, so December of one year and January of the next correctly show different amounts.

Question 3

How does the DAS work for the MEI Caminhoneiro (self-employed trucker)?

Accepted Answer

The MEI Caminhoneiro, created by Complementary Law 188/2021, pays a higher INSS (12% of the minimum wage, instead of the regular MEI's 5%) because it grants the right to retire by contribution time, a benefit the regular MEI does not have. Whether ICMS or ISS applies depends on the route: municipal transport pays the fixed ISS, while intercity, interstate or international transport pays the fixed ICMS.

Question 4

What happens if I pay the DAS late?

Accepted Answer

A late-payment penalty of 0.33% per day of delay applies, capped at 20% of the DAS amount, plus interest equivalent to the SELIC rate accumulated between the month after the due date and the month before payment, plus 1 percentage point in the month payment actually happens. It is the same rule Law 9.430/1996 applies to any overdue federal tax, and this calculator uses the Central Bank's official SELIC series instead of estimating that number.

Question 5

When is the MEI DAS due?

Accepted Answer

Always on the 20th of the month following the reference period, for example, January's DAS is due on February 20th. When the 20th falls on a Saturday, Sunday, or national holiday, the due date automatically moves to the next business day, and this calculator's calendar already applies that adjustment.

Question 6

What happens if I go over the MEI revenue cap?

Accepted Answer

The full annual cap is R$81,000 (or R$251,600 for the MEI Caminhoneiro trucker variant), prorated to the number of months the business was open that year. If revenue stays within 20% above that prorated cap, the MEI pays a supplemental DAS on the excess and is automatically reclassified as a Microempresa (small business) starting the following January. If it goes more than 20% over, the reclassification is retroactive to the opening date (or to January 1st, if the business was already open the year before), and the whole year must be recalculated under the standard Simples Nacional rules.

Question 7

I opened my MEI mid-year, does the revenue cap change too?

Accepted Answer

Yes, the cap is always prorated: divide the full annual cap by 12 and multiply by the number of months from the opening month (inclusive) through December. Someone who opens their MEI in July, for example, is entitled to 6/12 of the R$81,000 cap, that is, R$40,500 in that first year.

Question 8

Is it worth staying an MEI or switching to Simples Nacional?

Accepted Answer

It depends on how close revenue is to the cap and on the activity type. The comparison shown in cap mode estimates what a full year would cost under Simples Nacional (using the first bracket of Annex I for goods sellers, or Annex III for service providers) next to what has already been paid as an MEI, so you can see the gap. It is an estimate meant to guide the decision, not a substitute for a full assessment done with the Simples Nacional calculator, which also accounts for payroll where one exists.

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