Retail or industry
- Input
- INSS 5% de R$1.621,00 + ICMS R$1,00
- Expected output
- R$82,05
Holds for any month of 2026, from January's DAS (due in February) through December's (due in January 2027).
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MEI DAS table 2026
The 2026 MEI DAS is calculated on the new R$1,621.00 minimum wage (Portaria Interministerial MPS/MF No. 13/2026), which changes the amount for all 12 months compared to 2025. This page opens the calculator in monthly mode with 2026 already selected, just click "show the full year's table" to see all 12 amounts at once.
Holds for any month of 2026, from January's DAS (due in February) through December's (due in January 2027).
The R$4.00 gap versus retail comes only from the difference between the fixed ISS (R$5.00) and the fixed ICMS (R$1.00).
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.
No, the R$1,621.00 minimum wage holds for all of 2026 (unless a new decree changes it mid-year, which is not the usual practice), so the monthly DAS is the same across all 12 months for anyone who does not change activity.
Yes, just switch the activity type in the calculator to one of the trucker options: INSS rises to 12% of the minimum wage (R$194.52 in 2026), and whether the fixed ICMS or ISS applies depends on whether the route is intercity or municipal.
INSS: 5% of the minimum wage (R$ 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.