Brazil Simples Nacional & MEI Calculator 2026 (DAS, Fator R, DAS-MEI)

Calculate the Simples Nacional DAS and the MEI monthly contribution (DAS-MEI) in bulk, with the 2026 rules: effective rate from the Anexos I to V, split by tax (IRPJ, CSLL, COFINS, PIS, CPP, ICMS, ISS, IPI), Anexo III or V by Fator R, warnings for the state sublimit and the R$ 4.8 million limit, and for MEI the R$ 81,000 annual limit, the proportional limit in the year of opening and the excess rules. Every result lists the rule and the legal source it used.

There is no free official API for this: the Receita Federal publishes the PGDAS-D web app and the legal tables, and every accounting system re-implements them. This Actor gives you the calculation as an API, for thousands of companies per run, with no external data source, so runs take seconds.

Typical uses: tax planning ("what if my payroll rises to reach Fator R 28%?"), proposals and pricing for accountants and consultancies, SaaS and ERP apps, MEI limit monitoring, and AI agents that answer Simples questions.

What you get per company

• Simples Nacional: effective rate (RBT12 x nominal rate - deduction) / RBT12, DAS of the month, and the amount of each tax inside the DAS. The 5% ceiling on ISS is applied (the difference goes to the federal taxes of the band).
• Anexo choice: pass the annex, or an activity (commerce, industry, services, services_factor_r, services_annex_iv). For III/V the Actor computes the Fator R (12-month payroll with employer charges / RBT12; 28% or more is Anexo III, below is Anexo V) and tells how much more payroll would move you to Anexo III.
• Companies under 12 months: RBT12 and payroll are annualised as the rules say (first month: revenue x 12; then the average of the previous months x 12).
• Warnings: state sublimit (R$ 1.8 or 3.6 million; ICMS/ISS leave the DAS in the excess), R$ 4.8 million limit (excess up to 20% or above), CPP outside the DAS in Anexo IV, ISS withheld by the customer.
• MEI: DAS-MEI 2026 by activity (commerce/industry R$ 82.05, services R$ 86.05, both R$ 87.05, truck driver R$ 195.52), annual limit of R$ 81,000 (R$ 6,750 per month in the year of opening), share of the limit used, room left, and the status when the limit is exceeded (up to 20%, or more).

Input

Field	Description
companies	One object per company and month (up to 10,000).
referenceYear	Year of the rules. Currently 2026.

Simples Nacional row (regime is simples by default):

Field	Description
rbt12	Gross revenue of the previous 12 months, in BRL.
revenueMonth	Gross revenue of the month being calculated.
annex or activity	I, II, III, IV, V, III/V (Fator R), or commerce, industry, services, services_factor_r, services_annex_iv.
payroll12	Payroll of the previous 12 months (salaries, pro-labore, employer INSS and FGTS actually paid). Needed for Fator R.
yearToDateRevenue	Optional. Revenue of the current calendar year including this month, to check the sublimit and the R$ 4.8 million limit.
stateSublimit	Optional. 3600000 (default) or 1800000, the sublimit adopted by your state.
monthsOfActivity	Optional. For companies with less than 12 months: number of months already completed (0 = first month). rbt12 and payroll12 then hold the totals of those months.
issWithheld	Optional. true when the customer withheld the ISS.

MEI row ("regime": "mei"): meiActivity (commerce, services, both, trucker), annualRevenue (revenue of the year so far) and openingMonth (1 to 12, only for MEIs opened in the year).

{
  "companies": [
    {"id": "shop", "activity": "commerce", "rbt12": 600000, "revenueMonth": 40000},
    {"id": "it-consulting", "activity": "services_factor_r", "rbt12": 360000, "payroll12": 90000, "revenueMonth": 30000},
    {"id": "mei", "regime": "mei", "meiActivity": "services", "annualRevenue": 70000}
  ]
}

Output

One dataset item per company. Fields that do not apply to the regime are null.

{
  "id": "shop",
  "regime": "simples",
  "referenceYear": 2026,
  "annex": "I",
  "annexReason": "annex given",
  "activity": "commerce",
  "band": 3,
  "rbt12Used": 600000,
  "revenueMonth": 40000,
  "nominalRatePercent": 9.5,
  "deduction": 13860,
  "effectiveRatePercent": 7.19,
  "das": 2876,
  "taxes": {"IRPJ": 158.18, "CSLL": 100.66, "COFINS": 366.4, "PIS": 79.38, "CPP": 1207.92, "ICMS": 963.46, "ISS": 0, "IPI": 0},
  "factorRPercent": null,
  "payrollGapToAnnexIII": null,
  "stateSublimit": 3600000,
  "icmsIssOutsideDasRevenue": 0,
  "meiActivity": null,
  "dasMei": null,
  "inss": null,
  "icms": null,
  "iss": null,
  "annualLimit": null,
  "annualRevenue": null,
  "limitUsedPercent": null,
  "remainingLimit": null,
  "excess": null,
  "excessPercent": null,
  "meiStatus": null,
  "warnings": [],
  "rules": [
    "Lei Complementar 123/2006 (Anexos I a V, redação da LC 155/2016): Anexo I (comércio), faixa 3, alíquota nominal 9.5%, parcela a deduzir R$ 13860",
    "Res. CGSN 140/2018 art. 21 (alíquota efetiva = (RBT12 x alíquota nominal - parcela a deduzir) / RBT12)"
  ],
  "error": null
}

For MEI rows das and dasMei hold the monthly DAS-MEI, inss, icms and iss its parts, and meiStatus is within_limit, near_limit (80% or more of the limit used), excess_up_to_20_percent or excess_over_20_percent. The parts of the Simples DAS are rounded to cents half-up and add up exactly to das (a cent of rounding difference, if any, is given to the largest tax). warnings is a list of {code, message}. Invalid rows (missing or negative values, an unknown annex or regime, RBT12 above R$ 4.8 million, an unsupported year, or an entry that is not an object) come back with error filled in and are not charged; the other rows are calculated normally. id is always returned as text.

How much does it cost?

Pay per event: one calculation per company calculated (Simples or MEI). Rows with errors are free.

$0.003 per calculation (calculation event, pay per event). Charged once per company calculated (DAS or MEI). Rows with errors are free.

You get	Free tier	Bronze tier (10% off)	Gold tier (30% off)
100 calculations	$0.30	$0.27	$0.21
1,000 calculations	$3.00	$2.70	$2.10
10,000 calculations	$30.00	$27.00	$21.00

Discounts follow your Apify subscription tier: Bronze 10%, Silver 20%, Gold and above 30%. No subscription to this Actor and no charge for platform usage: you pay only for results. The Apify Free plan includes $5 of monthly credit, enough for about 1,666 calculations at the list price. You can cap the cost of any run with Maximum cost per run; the Actor stops when it is reached.

Data source and limits

Calculated offline from the legal texts, consulted on 2026-11-05 and valid for 2026:

• Lei Complementar 123/2006, Anexos I to V as written by LC 155/2016 (nominal rates, deductions, split by tax), art. 3 (limits), art. 18 (effective rate, ISS ceiling, Fator R) and art. 18-A (MEI).
• Resolução CGSN 140/2018 (consolidated text, including changes up to Resolução CGSN 183/2025): arts. 9 to 12 and 24 (sublimits), 21 and 22 (effective rate, start of activity), 26 (Fator R), 100, 101 and 115 (MEI).
• MEI contribution: 5% of the 2026 minimum wage of R$ 1,621.00 (Decreto 12.797/2025) = R$ 81.05, plus R$ 1.00 of ICMS and/or R$ 5.00 of ISS. Truck drivers: 12% of the minimum wage.
• The rules are those in force for 2026. Always check the Receita Federal for changes that take effect after that year; this Actor accepts referenceYear 2026 only.

Limits: the Actor does not check if your activity may use Anexo III, IV or V, or if you are allowed to opt for the Simples; it does not compute sector rules (ICMS-ST, monophasic PIS/COFINS, export revenue, reduced ICMS, fixed ISS values), the proportional R$ 400,000 per month limit of the opening year, the Simples tax on MEI excess revenue, or ICMS/ISS due outside the DAS. The sublimit check uses the revenue of the calendar year you pass in yearToDateRevenue. The effective rate is not truncated to a fixed number of decimals, so the DAS can differ by a few cents from the PGDAS-D. This is an estimate for planning and checks, not accounting or legal advice and not a replacement for your accountant or for the PGDAS-D, which is the official calculation.

Use it via API

Run it from any language and get the results as JSON. Replace <YOUR_API_TOKEN> with your Apify API token.

curl -X POST "https://api.apify.com/v2/acts/br_data_hub~br-simples-mei-calculator/run-sync-get-dataset-items?token=<YOUR_API_TOKEN>" \
  -H "Content-Type: application/json" \
  -d '{"companies": [{"id": "loja-comercio", "regime": "simples", "activity": "commerce", "rbt12": 600000, "revenueMonth": 40000}, {"id": "consultoria-ti", "regime": "simples", "activity": "services_factor_r", "rbt12": 360000, "payroll12": 90000, "revenueMonth": 30000}, {"id": "industria", "regime": "simples", "activity": "industry", "rbt12": 1000000, "revenueMonth": 100000}, {"id": "mei-servicos", "regime": "mei", "meiActivity": "services", "annualRevenue": 70000}, {"id": "mei-aberto-em-julho", "regime": "mei", "meiActivity": "commerce", "openingMonth": 7, "annualRevenue": 45000}]}'

from apify_client import ApifyClient

client = ApifyClient("<YOUR_API_TOKEN>")
run = client.actor("br_data_hub/br-simples-mei-calculator").call(run_input={'companies': [{'id': 'loja-comercio',
                                                     'regime': 'simples',
                                                     'activity': 'commerce',
                                                     'rbt12': 600000,
                                                     'revenueMonth': 40000},
                                                    {'id': 'consultoria-ti',
                                                     'regime': 'simples',
                                                     'activity': 'services_factor_r',
                                                     'rbt12': 360000,
                                                     'payroll12': 90000,
                                                     'revenueMonth': 30000},
                                                    {'id': 'industria',
                                                     'regime': 'simples',
                                                     'activity': 'industry',
                                                     'rbt12': 1000000,
                                                     'revenueMonth': 100000},
                                                    {'id': 'mei-servicos',
                                                     'regime': 'mei',
                                                     'meiActivity': 'services',
                                                     'annualRevenue': 70000},
                                                    {'id': 'mei-aberto-em-julho',
                                                     'regime': 'mei',
                                                     'meiActivity': 'commerce',
                                                     'openingMonth': 7,
                                                     'annualRevenue': 45000}]})
for item in client.dataset(run["defaultDatasetId"]).iterate_items():
    print(item)

You can also schedule runs, send results to webhooks, or connect the Actor to Make, Zapier, n8n, Google Sheets and other integrations.

Use it with AI agents (MCP)

This Actor is ready for AI agents: typed input and output schemas, pay-per-event pricing, limited permissions and short runs.

• Apify MCP server: add https://mcp.apify.com/?tools=br_data_hub/br-simples-mei-calculator to Claude, ChatGPT, Cursor, VS Code or any MCP client, and the agent can call this Actor as a tool.
• Agent frameworks: call it from LangChain, LlamaIndex, CrewAI or the OpenAI Agents SDK through the Apify integrations, or with the API call above.
• Results come as structured JSON with stable field names, documented in the Output tab.

FAQ

Where does the data come from?

Calculated offline from the legal texts, consulted on 2026-11-05 and valid for 2026:

How much does it cost?

$0.003 per calculation. Discounts follow your Apify subscription tier: Bronze 10%, Silver 20%, Gold and above 30%. See How much does it cost? above for examples.

Do I pay for errors or empty results?

No. Charged once per company calculated (DAS or MEI). Rows with errors are free.

Can I run it on a schedule or connect it to other tools?

Yes. Use Apify schedules to run it daily or weekly, webhooks to get notified, and integrations such as Make, Zapier, n8n and Google Sheets. Everything also works through the API.

Can AI agents use it?

Yes. It works as a tool in the Apify MCP server and in agent frameworks, and AI agents can pay per event. See Use it with AI agents (MCP).

Is it legal to use this data?

The Actor reads only public, official sources and keeps personal data masked as the source publishes it. You are responsible for how you use the data, including LGPD compliance.

I found a bug or need a feature. What should I do?

Open an issue in the Issues tab. We answer within 14 days, usually much sooner.

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Usar em português

Calculadora do Simples Nacional e do MEI em lote, com as regras de 2026: alíquota efetiva dos Anexos I a V, valor do DAS, partilha por tributo (IRPJ, CSLL, COFINS, PIS, CPP, ICMS, ISS, IPI), enquadramento no Anexo III ou V pelo Fator R, avisos de sublimite estadual e do teto de R$ 4,8 milhões, e para o MEI o DAS-MEI por atividade, o limite de R$ 81 mil (proporcional no ano de abertura) e o aviso de excesso. Cada resultado cita a regra e a fonte (LC 123/2006 e Resolução CGSN 140/2018). Não substitui o contador nem o PGDAS-D. Cobrança só pelos cálculos feitos; linhas com erro não são cobradas.

Quanto custa: $0.003 por resultado (calculation); 1.000 resultados saem por $3.00. Desconto pelo nível da assinatura Apify: Bronze 10%, Silver 20%, Gold ou acima 30%. Erros e consultas sem resultado não são cobrados. Use também pela API ou por agentes de IA no servidor MCP da Apify (https://mcp.apify.com/?tools=br_data_hub/br-simples-mei-calculator).