MEI Billing and Tax Simulator DAS 2025
Simulate the annual revenue limit for the Individual Microentrepreneur (MEI) and calculate the monthly DAS tax amount based on the progressive table and minimum wage in 2025.
What is the purpose?
This calculator simulates the fiscal health of the Individual Microentrepreneur (MEI) based on their gross revenue. It helps control the annual revenue limit allowed for the category and projects the value of fixed monthly obligations (DAS guide) applicable according to the professional activity.
Formula Used
The MEI fixed tax is unified and collected monthly using the DAS guide (Simples Nacional Collection Document). The value is calculated as follows:
- INSS (Social Security): 5% of the current Minimum Wage (
1.518,00 em 2025 =75.90) - ICMS (Commerce/Industry): $ 1.00 fixed
- ISS (Provision of Services): $ 5.00 fixed
- MEI Truck Driver: INSS is 12% of the Minimum Wage ($ 182.16) + ISS/ICMS fees
The annual revenue limit for MEI Geral is 81.000,00 (proporcional a 6,750.00 per month in activity). For MEI Caminhoneiro, the limit is $251,600.00 per year.
How to interpret the result?
The simulation displays the detailed value of the monthly DAS tab with the separation of taxes allocated to social security and municipal/state taxes. It projects the accumulated annual revenue, the percentage of use of the permitted annual limit and indicates whether the company is within the legal margin or whether it is at risk of non-compliance due to excess revenue.
Practical Examples
- MEI Service Provider with revenue of
5.000,00 por mês, ativo o ano todo (12 meses):Faturamento anual: 60,000.00. Limit used: 74.1% (Status: Within limit). Monthly DAS value:75,90 (INSS) +5.00 (ISS) = $ 80.90. - MEI Commerce and Services (Mixed Activity) earning
7.000,00 por mês por 12 meses:Faturamento anual: 84,000.00. Exceeds the limit of81.000,00 em3,000.00. (Status: Above the limit). Monthly DAS:75,90 +1.00 (ICMS) +5,00 (ISS) =81.90.
Usage Tips
- Monitor your invoices issued monthly. If you exceed the annual limit by up to 20% (total limit of $97,200.00), you will be excluded from the MEI from January of the following year, and you must pay a supplementary DAS on the excess.
- If you exceed the limit by more than 20%, the non-compliance is retroactive to the beginning of the year and taxation is now calculated according to the Simples Nacional rules as a Microenterprise (ME), which considerably increases the tax burden.
- Keep all purchase and sale invoices and make a monthly gross revenue report by the 20th of each month to make it easier to fill out the Annual Declaration (DASN-SIMEI).
Important Observations
The social security contribution values in this tool are adjusted to the 2025 minimum wage ( 1.518,00). O limite anual padrão do MEI é de 81,000.00, subject to future legislative changes.
Frequently Asked Questions (FAQ)
What happens if I exceed the MEI limit?
If it exceeds by up to 20% ($97,200), you must declare the excess at DASN-SIMEI and you will start paying taxes as a Microenterprise in the following year. If it exceeds more than 20%, the non-compliance is retroactive and you will have to pay taxes on all revenue for that year with penalties and interest.
Does MEI need to issue an invoice?
The MEI is required to issue an invoice only for sales and services provided to other legal entities (companies or public bodies). In operations aimed at individuals, issuance is optional, unless the customer requires it.
What taxes are included in the DAS fee?
The DAS tab unifies the contribution to the INSS (Social Security), the ICMS (state tax on trade/circulation of goods) and the ISS (municipal tax on services).
Does MEI Truck Driver have a different limit?
Yes. MEI Caminhoneiro (autonomous cargo transporter) has an annual revenue limit of $ 251.600,00, muito superior ao limite geral de $ 81,000.00. The contribution to the INSS is 12% of the minimum wage ($ 182.16 in 2025), different from the 5% of the conventional MEI.
Can MEI have an employee?
Yes. MEI can hire up to 1 (one) employee, as long as they pay the current minimum wage or the minimum salary for the category. The employer MEI collects 3% of the employer's INSS on the employee's remuneration, plus the 8% FGTS. This increases the monthly cost but guarantees the employee’s labor rights.
How is the MEI pro-labore calculated?
MEI is not obliged to define a formal pro-labore as in other companies. Any withdrawal of profit from the MEI is considered a distribution of profits and is exempt from income tax, as long as it does not exceed the company's real profit. The amount withdrawn does not incur additional INSS in addition to the DAS already paid.
Is the MEI entitled to social security benefits?
Yes. The MEI who pays DAS regularly is entitled to: retirement due to age (65 years old for men / 62 years old for women, with 15 years of contribution), disability retirement, sickness benefit, maternity pay (for women after 10 contributions) and death pension for dependents. However, the MEI Simplified Plan (5%) does not entitle you to retirement based on contribution time.
How does the MEI Annual Declaration (DASN-SIMEI) work?
DASN-SIMEI is the mandatory annual MEI declaration that must be submitted by May 31st of each year. In it, the MEI reports the total gross revenue obtained in the previous year, separating revenue from commerce/industry and services. Even without billing, the declaration must be submitted (with zero value) to avoid fines of $50.00 or 2% of the declared billing.
Can MEI issue a service invoice (NFS-e)?
Yes. For service provision activities, the MEI can and must issue the NFS-e (electronic Service Invoice) through your municipality's city hall system. For commerce and industry, the issuance is the NF-e (electronic invoice) through the SEFAZ state system. Failure to issue a note, when mandatory, may result in tax penalties.