Federal Government · MEI rules Regulatory norm (MEI)
MEI: what changes in 2027 and 2028 under LC 238/2026
Complementary Law No. 238, of October 21, 2026, updated the MEI rules: a higher revenue ceiling from 2027, up to 2 employees and forgiveness of overdue social-security contributions, with counterparties. The law came from the Federal Government package known as Prospera MEI.
| Nature | Regulatory norm (MEI) |
| Funding source | Regulatory norm - LC 238/2026 |
| Where to apply | General application to MEIs |
| Status | In force since 2026 |
What it is
LC 238/2026 amends the Simples Nacional law (LC 123/2006) and brings three central changes for the individual micro-entrepreneur (MEI).
What it covers
- Revenue ceiling: rises to R$ 110,000 in calendar year 2027 and to R$ 140,000 from 2028;
- Employees: now allows up to 2 employees, each earning one minimum wage or the category floor;
- Debt forgiveness: full forgiveness of debts with the federal government linked to the MEI's fixed monthly contribution;
- Public tenders: expands exclusive contracting for MEIs, micro and small businesses.
Who can apply
- Active individual micro-entrepreneurs and those planning to formalize;
- For forgiveness: MEIs with social-security contribution debts constituted up to October 13, 2026.
Verified conditions
- Ceiling: R$ 81,000 (rule in force today); R$ 110,000 in 2027 and R$ 140,000 from January 1, 2028;
- Forgiveness: covers social-security contributions and charges up to October 13, 2026; does not refund amounts already paid; requires keeping payments current for the following 6 months, a beneficiary request and regulation by the National Treasury Attorney's Office (PGFN);
- Productive support of up to R$ 5,000: a measure announced in the package, still without a regulated application channel;
- Primary source: text of Complementary Law No. 238/2026, verified on November 2, 2026.
How to proceed
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