MEI 2026: Billing Limit, Taxes, and When It's Worth Opening
Everything you need to know about MEI in 2026: annual limit, how much you pay in tax, what activities they allow, and when it's really worth formalizing.
What is MEI and who was it created for
The Individual Microentrepreneur (Mei) is a legal category created in 2009 to formalize self-employed workers and small entrepreneurs who previously operated in informality. The objective was simple: to offer CNPJ, social security rights and the possibility of issuing an invoice with a minimum tax cost.
In 2026, MEI remains the most affordable scheme for freelancers, couriers, app drivers, service providers, and small sellers.
Billing limit in 2026
| Grade: | "Annual Limit" | Monthly Limit |
|---|
|-----------|-------------|--------------|
| Standard MEI | R$ 81.000 | R$ 6.750 |
|---|---|---|
| MEI TRUCKER | R$ 251.600 | R$ 20.967 |
The monthly limit of R$ 6.750 is an average — you can bill R$ 10.000 in December and R$ 3.000 in January, as long as the annual total does not exceed R$ 81.000. If it exceeds, there are consequences (see below).
How much tax: THE DAS in 2026
DAS (Documento de Arrecadação do Simples) is the only monthly MEI tax, with a fixed amount regardless of billing:
| Main business | DAS monthly 2026 | Composition |
|---|
|--------------------|----------------|-----------|
| Commerce (ICMS) | R$ 76,90 | INSS R$ 75,90 + ICMS R$ 1,00 |
|---|---|---|
| Services (ISS) | R$ 80,90 | INSS R$ 75,90 + ISS R$ 5,00 |
| Industry (ICMS) | R$ 76,90 | INSS R$ 75,90 + ICMS R$ 1,00 |
| Commerce/Services | R$ 81,90 | INSS R$ 75,90 + ICMS R$ 1 + ISS R$ 5 |
| AUTOMOTIVE CONVEYOR BASE: | R$ 182,16 | INSS R$ 181,16 + ICMS R$ 1,00 |
The MEI INSS is equivalent to 5% of the minimum wage (R$ 1.518 in 2026 = R$ 75,90/month). This guarantees retirement by age, but NOT by contribution time. For retirement by time, it is necessary to supplement it with another 15% voluntarily.
What the MEI includes (and what it does not include)
| MEI GUARANTEES | MEI DOES NOT GUARANTEE |
|---|
|--------------|-------------------|
| Active CNPJ to issue invoice | Retirement by contribution time |
|---|---|
| Retirement by age (65 years H / 62 M) | Unemployment benefits |
| Sick pay (after 12 months of contribution) | FGTS |
| Maternity leave payments | RESCISSORY FINE |
| Coverage for accidents at work | Paid time off |
| Access to credit with MEI interest (BNDES) | Holiday bonus |
Activities allowed as MEI: common examples
| Active | CNAE |
|---|
|-----------|------|
| App Driver (Uber, 99) | 4923-0/01 |
|---|---|
| Delivery courier (iFood, Rappi) | 5320-2/01 |
| Graphic designer | 7410-2/02 |
| Photographer | 7420-0/01 |
| Manicure and Pedicure | 9602-5/01 |
| Cook and pastry chef | 5612-1/00 |
| street vendors | 4781-4/00 |
| Mason (maintenance) | 4399-1/03 |
| Personal trainer | 8591-1/00 |
| Copywriter and Copywriter | 9003-5/04 |
The full list has over 700 activities. Check the portal gov.br/mei to verify yours.
Prohibited activities in MEI
Professions regulated by class council CANNOT be MEI:
These professions need to open another type of CNPJ (EIRELI or Ltda Unipessoal).
When MEI is Worth It: 5 Clear Scenarios
When MEI Might Not Make Sense: 4 Scenarios
MEI vs Working Informal: The Honest Comparison
| Item | Informal | MEI |
|---|
|------|---------|-----|
| INSS / retirement | No coverage | Yes (5% of min) |
|---|---|---|
| Receipt | Does not issue | Yes |
| Access to Credit | No | Yes |
| Income Statement | Carnê-leão (personal income tax) | Simplified annual DASN |
| Fine for informality | Risk of assessment | No risk |
| Monthly cost | R$ 0 | R$ 80,90 |
What happens if you go over the limit?
If you exceed R$ 81.000/year:
Annual return: don't forget the DASN
Every MEI needs to deliver the Annual Declaration of the National Simple of the MEI (DASN-SIMEI) by May 31 of each year, declaring the billing of the previous year. It's free, simple, and done online. Failure to declare generates a fine from R$ 50 to R$ 1.000.
MEI vs Simples Nacional: when to migrate
| Status | Net promoter score |
|---|
|----------|-------------|
| Invoice consistently above R$ 6.000/month | Migrate to Simples Nacional |
|---|---|
| Needs more than 1 employee | Migrate (MEI can only have 1) |
| Activity not available in MEI | Open Simple CNPJ from the beginning |
| Invoice below R$ 6.000/month | Stay on MEI |
Frequently asked questions
Can I have MEI and CLT employment at the same time?
Yes. There is no legal fence. The caveat is to check the employment contract, which may have exclusivity or non-competition clauses. Other than that, MEI + CLT is perfectly legal and common.
Can MEI hire an employee?
Yes, but only 1 employee, with minimum wage or category floor. The MEI employer must register in wallet and pay all labor charges as normal.
What happens if I exceed the MEI limit?
In the year you exceed: you pay the difference at excess Simples rates. The following year: you need to migrate to Simples Nacional. The CNPJ is not automatically canceled — you need to formalize the migration.
Does MEI need to issue an invoice?
For sales to final consumer (individual): it is not mandatory, but it is recommended. For sales/services to companies (legal entity): yes, the invoice is mandatory and the customer usually requires it.
What is the difference between MEI and ME (Microenterprise)?
MEI is the simplest regime, with a limit of R$ 81.000/year and fixed taxes. ME (Microenterprise) is the Simples Nacional regime for billing up to R$ 360.000/year, with higher percentage rates and accounting obligations. ME requires an accountant; MEI does not.
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[Simulate how much you pay as MEI](/calculators/mei) — See THE DAS, the effective rate on your turnover, and whether your income fits the annual limit.
