Complete Guide: DAS MEI 2026
Everything you need to know about Brazil's MEI tax document (DAS — Documento de Arrecadação do Simples Nacional) for 2026.
What is DAS?
DAS is the monthly tax payment every MEI (Individual Microentrepreneur) in Brazil must make. It covers social security (INSS) and municipal/state taxes (ICMS/ISS). It's the "MEI tax," but much simpler and cheaper than other tax regimes in Brazil.
DAS 2026 Amounts
With Brazil's minimum wage at R$ 1,518 in 2026, the DAS amounts are:
| Category | INSS (Social Security) | Municipal/State Tax | Total |
|---|---|---|---|
| Commerce | R$ 75.90 | R$ 1.00 | R$ 76.90 |
| Services | R$ 75.90 | R$ 5.00 | R$ 80.90 |
| Industry | R$ 75.90 | R$ 1.00 | R$ 76.90 |
INSS is 5% of the minimum wage (R$ 1,518 × 5% = R$ 75.90). Municipal tax (ISS) is R$ 5.00 for services; R$ 1.00 for commerce and industry (ICMS).
How to Pay DAS
Payment Options
- Bank: All Brazilian banks accept DAS payment slips
- Lottery shops (Lotérica): Quick and easy in-person option
- City Hall: Directly at the municipal finance department
- MEI App: Online payment via the official government app
- Internet Banking: Most banks allow DAS payment through their apps
Deadlines
- Due date: The 20th of the month following the reference month. Example: January 2026 DAS is due February 20, 2026.
- Weekend or holiday: If the 20th falls on a Saturday, Sunday, or national holiday, the due date moves to the next business day with no penalty.
- Late payment: Overdue DAS can still be paid, but incurs a 0.33% daily fine (capped at 20%) plus Selic interest.
- CNPJ suspension: Your CNPJ (business registration) may be suspended after 180 days of non-payment.
See all 12 due dates for 2026, already adjusted for holidays, on the DAS 2026 Calendar — you can download the .ics file to import into Google Calendar or Apple Calendar.
What Happens If You Don't Pay DAS?
Missing DAS payments triggers progressive consequences that can lead to the cancellation of your MEI CNPJ. Here's how it unfolds:
| Time Overdue | Consequence | How to Fix |
|---|---|---|
| 1–30 days | 0.33% daily fine (capped at 20%) + Selic interest | Generate overdue DAS via PGMEI and pay with surcharges |
| 31–90 days | Fine reaches 20% + accumulated interest. Name added to Federal Active Debt registry | Set up installment plan on the Simples Nacional Portal (up to 60 installments) |
| 91–180 days | Active Debt consolidated. CPF restrictions (credit bureaus: Serasa, SPC) | Negotiate installment plan or lump-sum payment with interest discount |
| Over 180 days | CNPJ may be declared unfit. Loss of social security benefits (INSS) | Settle all debts and request reactivation with the Federal Revenue Service |
| Over 2 years unpaid | CNPJ permanently cancelled. Loss of MEI status | Open a new CNPJ (if still eligible) or migrate to ME/EPP |
⚠️ INSS Benefits at Risk
If you fail to pay DAS for more than 12 consecutive months, you lose access to social security benefits including sick pay (auxílio-doença), maternity leave pay (salário-maternidade), and retirement. To regain these, you must pay all overdue amounts and complete a new qualifying period.
How to Regularize Overdue DAS
- Go to PGMEI (DAS Generator for MEI) on the Simples Nacional portal
- Select the calendar year with outstanding debts
- The system automatically calculates fines and interest
- Generate the updated DAS and pay at a bank or via internet banking
- Keep the receipt — it takes up to 48 hours for the system to reflect payment
For installment plans, go to the Simples Nacional Portal → "Installment Plans" → "MEI Debt Installment." The minimum installment is R$ 50.00 and the maximum term is 60 months.
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