MEI Permitted Activities and How to Choose Your CNAE Code (2026)

You can only be an MEI (Microempreendedor Individual, Individual Microentrepreneur) if you practice one of the occupations on the official list (Annex XI of CGSN Resolution 140/2018), and each one is tied to a CNAE code. You choose one main occupation and can add up to 15 secondary ones, and that choice determines your taxes and the requirements of your city hall.

What the law says

Article 18-A of Complementary Law 123/2006 created the MEI. The permitted occupations are listed in Annex XI of CGSN Resolution 140/2018, issued by the Comitê Gestor do Simples Nacional (Simples Nacional Steering Committee), which is the body that can add or remove activities from the list. If your occupation is not in the annex, you cannot formalize as an MEI.

Besides the occupation, you cannot be an MEI if you:

• have more than one establishment;
• take part in another company as owner, partner, or administrator (art. 18-A, §4);
• have more employees than allowed;
• work with the assignment or leasing of labor;
• have a legal form other than individual entrepreneur (empresário individual).

Occupation and CNAE: what is the difference

On the Portal do Empreendedor (Entrepreneur Portal), the occupation is the activity you actually carry out, described in plain language. Each occupation is linked to a CNAE (Classificação Nacional de Atividades Econômicas, National Classification of Economic Activities) code, which is what appears on your CNPJ.

• Main occupation: just one, the one that best represents your business.
• Secondary occupations: up to 15, for whatever else you do.
• Changes: can be requested at any time, free of charge, through the registration update card on the Portal do Empreendedor.

Step by step to choose

1. Open the list of occupations on the Portal do Empreendedor (gov.br/empreendedor) and search for the name of what you do.
2. Read the description of each occupation and confirm that it matches your activity exactly, with no approximations.
3. Check with your city hall about the address and the activity, and look up the requirements of the Corpo de Bombeiros (Fire Department) and the Vigilância Sanitária (Health Surveillance Agency) for your case.
4. Access the formalization service with a silver or gold gov.br account and enter the main and secondary occupations.
5. Keep the CCMEI (Certificado da Condição de Microempreendedor Individual, MEI Status Certificate), which proves your registration.

If you cannot find your activity, do not choose another one just to get a CNPJ. Doing something different from what is registered can cause problems later.

What the occupation changes in your costs

The monthly DAS (Documento de Arrecadação do Simples Nacional, Simples Nacional payment slip) adds up to 5% of the minimum wage, which in 2026 is R$ 1,621.00, that is, R$ 81.05, plus R$ 1.00 of ICMS (commerce and industry) and R$ 5.00 of ISS (services). That is why the amount ranges from R$ 82.05 to R$ 87.05, depending on the occupations chosen. The MEI revenue limit in 2026 is R$ 81,000.00 per year.

If the activity stops being permitted

If the occupation is removed from the list or you start doing something that is not permitted, you must report the disqualification (desenquadramento) by the last business day of the following month. Adding a prohibited activity to your CNPJ also causes disqualification. The usual next step is to migrate to a microempresa (ME, microenterprise), with an accountant's help.

Frequently asked questions

Can I have two different activities as an MEI?

Yes, one main activity and up to 15 secondary ones, as long as all of them are on the list of permitted occupations.

Can I change my CNAE after opening the MEI?

Yes, at any time and at no cost, through the Portal do Empreendedor.

Does the INSS (Instituto Nacional do Seguro Social, National Social Security Institute) define which activities an MEI can carry out?

No. The list is defined by the Comitê Gestor do Simples Nacional, in Annex XI of CGSN Resolution 140/2018.

Read also

• Can an MEI have a formal work card (carteira assinada)? Rights and risks
• MEI revenue limit in 2026 and what happens if you exceed it
• Pejotização: when a "PJ" contractor has an employment relationship