MEI ceiling: R$ 110 thousand in 2027 and R$ 140 thousand from 2028

What Complementary Law No. 238/2026 provides

• R$ 110 thousand annual ceiling in 2027
• R$ 140 thousand annual ceiling in 2028
• Art. 18-C of LC 123 now allows up to 2 employees (minimum wage or category floor), in promulgated text linked to the rural scope, effective from January 1, 2027; official notes treat it as a general rule, a point to confirm in the official channels.

Important to know

• The DAS amount does not change because of the ceiling - it follows the annual minimum wage adjustment.
• Those excluded for excess revenue will be able to request a return to MEI in January, within the new limits.
• Current rule (R$ 81 thousand ceiling): if you exceed the ceiling by up to 20% (up to R$ 97,200), you pay a complementary DAS on the excess and migrate to Microenterprise the following year.
• Current rule: if you exceed more than 20% above the ceiling, the exclusion is retroactive to the beginning of the year, with retroactive taxes as a Microenterprise.

Progress

Presented by the Executive on June 29, 2026. Approved by the Chamber on October 14, 2026 (461 to 4) and by the Senate on October 15, 2026 (78 to 0, unanimous) - the text includes the ceiling increase and the remission of MEI social security contribution debts with the federal government. Enacted by the president on October 21, 2026. Under the law, the ceiling is R$ 110 thousand for 2027 (art. 2) and R$ 140 thousand from 2028 (art. 10, I). The expansion depends on the revenue waiver being included in the 2027 to 2029 budget (art. 3). You can follow each movement here on TECBANK.

Your MEI can also open a business account with TecBank

TecBank handles the opening of your business account, with service online via WhatsApp, Google Meet or in person. You can check the packages, separate the business finances and verify the receivables conditions and the credit opportunities for your company.

After the opening, we look for credit opportunities according to the company profile and the bank's analysis. The opening and the products follow the financial institution's criteria; a monthly fee waiver depends on the package and on meeting the conditions.

TecBank WhatsApp: (11) 95688-2152 (service in Portuguese). Account opening service is separate from access to public programs: each program keeps its own channels, rules and deadlines.