DAS-MEI 2026: Amount, Due Date, and How to Pay

In 2026, the DAS-MEI (Documento de Arrecadação do Simples Nacional, Simples Nacional tax payment slip, for the Microempreendedor Individual) costs R$ 81.05 for the MEI in general (5% of the R$ 1,621.00 minimum wage, going to INSS, the national social security institute), plus R$ 1.00 of ICMS (state sales tax) and/or R$ 5.00 of ISS (municipal services tax), depending on the activity. It is due on the 20th of every month, and the slip is issued in the PGMEI (Programa Gerador do DAS do MEI), on the Portal do Simples Nacional.

How much the MEI pays in 2026

The amount is based on the 2026 minimum wage, set at R$ 1,621.00 by Decreto 12.797/2025 (Decree 12.797/2025).

• INSS only (activity without ICMS or ISS): R$ 81.05.
• Commerce or industry (with R$ 1.00 of ICMS): R$ 82.05.
• Services (with R$ 5.00 of ISS): R$ 86.05.
• Commerce and services (ICMS and ISS): R$ 87.05.
• Self-employed freight transport MEI: R$ 194.52 of INSS (12% of the minimum wage), plus ICMS or ISS, if applicable.

The totals with taxes are the sum of the components reported by the Receita Federal (Brazilian Federal Revenue Service). The exact amount of your slip appears in the PGMEI.

Example: an MEI with INSS only pays 12 × R$ 81.05 = R$ 972.60 per year; a service provider, 12 × R$ 86.05 = R$ 1,032.60.

Due date and how to issue it

The DAS is due on the 20th of the month following the reference month. If there are no banking hours on the 20th, the deadline moves to the next business day.

1. Go to the PGMEI on the Portal do Simples Nacional (or the MEI app).
2. Enter your CNPJ (business taxpayer ID) and the calendar year.
3. Choose "Emitir guia de pagamento (DAS)" ("Issue payment slip (DAS)") and select the months you want to pay.
4. Generate the slip and pay using the method the system offers.

The Receita Federal also allows paying online, including by credit card under the "Pagar Online" ("Pay Online") option, since September 2025, and setting up automatic debit.

What happens if you pay late

• Late-payment fine of 0.33% per day, starting on the first business day after the due date, capped at 20%.
• Interest at the accumulated Selic rate, starting the month after the due date, plus 1% in the month of payment.
• To pay late, generate a new slip in the PGMEI, which already includes the fine and interest.

Open debts appear as an outstanding item in the Simei and can be paid in installments. If the debt is registered as active debt (dívida ativa), the PGMEI stops issuing the slip, and regularization is handled through other channels (PGFN, the Attorney General's Office of the National Treasury, for INSS; the state or municipality for ICMS and ISS).

Why paying on time matters

The 5% contribution is what gives the MEI Social Security (Previdência) coverage, such as retirement, disability benefits, and maternity pay. Paying late can interrupt the sequence of contributions and affect benefits; see the guide on MEI and INSS.

Frequently asked questions

Does the DAS-MEI change every year?

The INSS portion follows the minimum wage, so it changes when the minimum wage is adjusted. ICMS (R$ 1.00) and ISS (R$ 5.00) are fixed amounts.

Where can I see whether I have an open DAS?

In the pending-items lookup in the Simei, on the Portal do Simples Nacional, using your CNPJ.

Does paying the DAS exempt me from the annual declaration?

No. The annual declaration (DASN-SIMEI) is a separate obligation, due by May 31.

Read also

• MEI and INSS: benefits, waiting period, and retirement
• DASN-SIMEI: how to file the MEI annual declaration
• How to open an MEI in 2026: step by step on the Portal do Empreendedor