Brazil MEI DAS calculator
Select your MEI activity type and instantly see the fixed monthly DAS (Documento de Arrecadação do Simples Nacional) amount for 2025, broken down into:
- INSS — 5% of the minimum wage (R$ 1,518.00 in 2025 = R$ 75.90)
- ICMS — R$ 1.00 (for Comércio / Indústria)
- ISS — R$ 5.00 (for Serviços)
The tool also checks your estimated annual revenue against the 2025 MEI limit of R$ 81,000 and warns you if you’re approaching or exceeding it. It is for microempreendedores individuais who want to confirm their monthly Simples Nacional payment and track how close they are to the revenue ceiling.
How it works
The monthly DAS is a fixed amount, not a percentage of your revenue. It is the
INSS contribution — 5% of the 2025 minimum wage (R$ 1,518.00 = R$ 75.90) — plus a
flat tax that depends on your activity: ICMS R$ 1.00 for goods (Comércio/Indústria)
and/or ISS R$ 5.00 for services (Serviços). Your monthly revenue input does not
change the DAS; it is used only to project annual revenue (monthly × 12) and compare
it against the R$ 81,000 MEI limit, with a progress bar and a warning if you go
over.
Example
A MEI registered for Serviços pays INSS R$ 75.90 + ISS R$ 5.00 = R$ 80.90 per month, or R$ 970.80 a year. With estimated revenue of R$ 5,000/month the projected annual revenue is R$ 60,000 — about 74% of the R$ 81,000 limit, so still within the MEI cap.
| Activity | Components | Monthly DAS |
|---|---|---|
| Comércio / Indústria | INSS 75.90 + ICMS 1.00 | R$ 76.90 |
| Serviços | INSS 75.90 + ISS 5.00 | R$ 80.90 |
| Comércio + Serviços | INSS 75.90 + ICMS 1.00 + ISS 5.00 | R$ 81.90 |
Portuguese labels are included alongside English so the page is useful for both Brazilian MEIs and international readers learning about Brazil’s micro-entrepreneur scheme. All calculations run in your browser — nenhum dado é enviado para servidores.