Retail and services combined
- Input
- R$81,05 (INSS) + R$1,00 (ICMS) + R$5,00 (ISS)
- Expected output
- R$87,05
It is the only common MEI category that pays both fixed portions at the same time.
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MEI DAS amount
The DAS amount is not a single number: it depends on the MEI's activity type, because the bill's composition changes depending on whether the business sells goods, provides a service, or both. This page opens the calculator with a mixed activity (retail and services) already selected, to show all three components that make up the amount at once.
It is the only common MEI category that pays both fixed portions at the same time.
The lowest amount among the common categories, because the fixed ICMS (R$1.00) is lower than the fixed ISS (R$5.00).
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.
Because unlike ICMS and ISS (fixed amounts in reais since the regime was created), INSS is a percentage of the minimum wage, which in 2026 is already over a thousand reais, so 5% of it (R$81.05) is naturally bigger than the fixed R$1.00 or R$5.00.
Yes, the INSS portion counts as a social security contribution, granting rights to benefits such as sick pay, maternity pay, and retirement by age (the regular MEI is not entitled to retirement by contribution time, which requires a higher rate; only the MEI Caminhoneiro trucker variant, which pays 12%, has that right).
INSS: 5% of the minimum wage (R$ 1.621,00) = R$ 81,05, plus fixed ICMS and/or ISS.
The whole calculation runs in your browser: no revenue, activity, or payment date value is ever sent to a server.