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late MEI DAS payment calculation

How to calculate a late MEI DAS payment

A DAS paid after the 20th (or the next business day, if postponed) accrues a late penalty and, if it crosses a calendar month, SELIC-based interest too. This page opens the calculator in late-payment mode with a real example: December 2025's DAS (R$76.90, retail/industry), due January 20, 2026, paid only on April 15, 2026.

Late penalty and SELIC interest, exactly as the tax authority charges

The late penalty is 0.33% per day of delay, but it is capped at 20% of the DAS amount (Law 9.430/1996 art. 61 §1º), so after about 61 days late (20% ÷ 0.33% per day) it stops growing. In the example, 85 days late already passes that point, so the penalty is locked at the maximum 20%: R$15.38 on the R$76.90 principal.
Interest only kicks in if payment happens in a different calendar month than the due date, and it is the simple sum of the monthly SELIC rates from the month after the due date through the month before payment, plus 1 percentage point in the month payment actually happens. In the example (due in January, paid in April), it adds up February's and March's 2026 SELIC rates, plus April's 1 percentage point, totaling about 3.21% on the principal.

Two late-payment scenarios

1 day late, same month as the due date

Input: Vence 20/01, paga 21/01
Expected output: Só multa de 0,33% (sem SELIC)

Since payment happens in the same calendar month as the due date, the tax authority charges no SELIC at all, not even the 1 percentage point for the payment month.

85 days late, crossing 3 months

Input: Vence 20/01, paga 15/04
Expected output: Multa de 20% (teto) + juros de cerca de 3,21%

On a R$76.90 DAS, the updated total comes to approximately R$94.75.

Full tool FAQ

What is the MEI DAS and what does it include?

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.

Why does the DAS amount change every January?

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

What happens if I pay the DAS late?

When is the MEI DAS due?

What happens if I go over the MEI revenue cap?

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

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

Frequently asked questions

Does the penalty keep growing after many months of delay?

No, the late penalty stops growing once it reaches 20% of the DAS amount, which happens around day 61 of the delay (0.33% × 61 ≈ 20%). After that, the amount keeps rising, but only from the accumulating monthly SELIC interest, not from the penalty.

Where does the calculator get the SELIC rate used in the calculation?

From the Central Bank's official series 4390 in its Time Series Management System, refreshed automatically on every site build straight from the BCB's public API, never from a hand-typed value.

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late MEI DAS payment calculation

How to calculate a late MEI DAS payment

Late penalty and SELIC interest, exactly as the tax authority charges

The late penalty is 0.33% per day of delay, but it is capped at 20% of the DAS amount (Law 9.430/1996 art. 61 §1º), so after about 61 days late (20% ÷ 0.33% per day) it stops growing. In the example, 85 days late already passes that point, so the penalty is locked at the maximum 20%: R$15.38 on the R$76.90 principal.

Interest only kicks in if payment happens in a different calendar month than the due date, and it is the simple sum of the monthly SELIC rates from the month after the due date through the month before payment, plus 1 percentage point in the month payment actually happens. In the example (due in January, paid in April), it adds up February's and March's 2026 SELIC rates, plus April's 1 percentage point, totaling about 3.21% on the principal.

Two late-payment scenarios

1 day late, same month as the due date

Input: Vence 20/01, paga 21/01
Expected output: Só multa de 0,33% (sem SELIC)

Since payment happens in the same calendar month as the due date, the tax authority charges no SELIC at all, not even the 1 percentage point for the payment month.

85 days late, crossing 3 months

Input: Vence 20/01, paga 15/04
Expected output: Multa de 20% (teto) + juros de cerca de 3,21%

On a R$76.90 DAS, the updated total comes to approximately R$94.75.

Full tool FAQ

What is the MEI DAS and what does it include?

Why does the DAS amount change every January?

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

What happens if I pay the DAS late?

When is the MEI DAS due?

What happens if I go over the MEI revenue cap?

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

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

Frequently asked questions

Does the penalty keep growing after many months of delay?

Where does the calculator get the SELIC rate used in the calculation?

From the Central Bank's official series 4390 in its Time Series Management System, refreshed automatically on every site build straight from the BCB's public API, never from a hand-typed value.