Microempresa (ME): What It Is, Revenue Limit, and How to Open One

A microempresa (ME, microenterprise) is a company with gross revenue of up to R$ 360,000.00 per year, under art. 3 of Complementary Law 123/2006. ME is not a type of company but a size category: it can be an empresário individual (individual entrepreneur), a sociedade limitada unipessoal (SLU, single-member limited company), or a sociedade limitada (Ltda, limited company), registered with the Junta Comercial (state business registry).

What the law says

Article 3 of LC 123/2006 defines a microempresa as a company with annual gross revenue equal to or below R$ 360,000.00. Above that, up to R$ 4,800,000.00 for Simples Nacional purposes, it is an empresa de pequeno porte (EPP, small business). These classifications give access to the differentiated treatment provided by the law, such as the simplified tax regime.

Among others, corporations (sociedades por ações), cooperatives (except consumer cooperatives), and companies that hold shares in another legal entity or have another legal entity as a partner cannot use the ME and EPP regime.

Difference between MEI and ME

• MEI (Microempreendedor Individual, Individual Microentrepreneur): only for people who practice occupations on the official list, with no partners and at most one employee, with a limit of R$ 81,000.00 per year in 2026 and a fixed monthly payment.
• ME: accepts more activities, partners, and more employees, with a limit of R$ 360,000.00. Taxes are calculated on revenue, normally under the Simples Nacional.
• Obligations: the ME keeps a livro-caixa (cash book) and files the Simples Nacional declaration every month, usually with an accountant's support.

Step by step to open one

1. Define the type and the activity: choose the legal form (empresário individual, SLU, or Ltda) and the CNAE (Classificação Nacional de Atividades Econômicas, National Classification of Economic Activities) codes.
2. Viability check: verify, through your state's portal, whether the company name is available and whether the activity can operate at the chosen address.
3. Registration and CNPJ: enter the data in the Redesim (national business registration network) and register the founding document with the Junta Comercial. The CNPJ is generated once the person responsible and the designated accounting professional sign.
4. Licenses: obtain from the city hall and the state agencies the licenses the activity requires, such as health and fire department licenses.
5. Tax regime: confirm the election of the Simples Nacional and start issuing the monthly payment slips.

Opening requires a silver or gold gov.br account. The portal states that the process takes about 24 hours, but higher-risk activities may take longer. Registration costs vary depending on the state's Junta Comercial.

If the company exceeds the limit

If the ME exceeds the R$ 360,000.00 limit by up to 20%, as a rule it is classified as an EPP from the following year. Larger excesses follow different rules, so the case should be analyzed with an accountant.

Frequently asked questions

Is every microempresa in the Simples Nacional?

No. The Simples Nacional is an optional tax regime. The ME can be in another regime, as long as it meets that regime's rules.

Do I need an accountant to open an ME?

The CNPJ request through gov.br requires the signature of the person responsible and of the designated accounting professional.

Can I open an ME on my own, without a partner?

Yes, as an empresário individual or a sociedade limitada unipessoal (SLU).

Read also

• Simples Nacional in 2026: how it works, limits, and annexes
• EI, SLU, and Ltda: which type of company to open
• Pejotização: when a "PJ" contractor has an employment relationship