⚠️ Important (YMYL): This article is for informational purposes only. MEI tax rules and limits may change. For opening a business and paying taxes, we strongly recommend consulting a certified Brazilian accountant (contador).
Starting your own business on the Florianópolis (Florianópolis) or anywhere else in Brazil is a great way to legalize your income, get a local CNPJ (corporate tax ID), and officially work with Brazilian and foreign clients. The simplest and most popular tax regime for micro-businesses is MEI (Microempreendedor Individual).
In this guide, we will break down the taxes an MEI pays, the revenue limits, and entrepreneur liability based on a detailed video guide on legalizing a business through MEI.
What is MEI and Who is it For?
An MEI is a micro-entrepreneur status. It was created by the Brazilian government to bring small businesses out of the shadow economy. The regime is ideal for freelancers, beauty specialists, tutors, confectioners, and other self-employed professionals.
Main advantages of MEI:
- Fast online registration via the Gov.br portal (requires a Prata or Ouro account level).
- Fixed and very low monthly tax (DAS).
- Ability to legally issue invoices (Nota Fiscal / NF-e).
- Access to INSS social security (pension, sick leave, maternity leave).
MEI Limits and Restrictions in 2026
Despite its simplicity, the MEI regime has strict boundaries. If your business outgrows them, you will have to switch to the Simples Nacional regime (ME — Microempresa).
| Criterion | MEI Limit |
|---|---|
| Annual Revenue (Faturamento) | Up to R$ 81,000 per year (average of R$ 6,750 per month) |
| Employees | Maximum of 1 employee (earning at least the minimum wage) |
| Participation in other companies | Cannot be a partner, administrator, or owner of another company |
| Permitted Activities | Strictly according to the CNAE list (many IT professions are not eligible). |
When opening an MEI, you can select one primary activity and up to 15 secondary ones. We recommend studying the up-to-date list of MEI specialties from chat channels beforehand. You can also view the compiled list of jobs held by Russian-speaking expats in Florianópolis from chat groups to better understand the local market.
Taxes: How Much Does an MEI Pay?
Unlike regular companies, an MEI does not pay a percentage of its turnover. The tax is fixed and paid monthly through a single slip called DAS (Documento de Arrecadação do Simples Nacional).
The DAS amount depends on the minimum wage in Brazil and your field of activity, making up about 5% of the minimum wage plus small additions (ICMS for commerce and ISS for services). On average, it costs around R$ 70–75 per month (approx. $13–14 USD).
Important: The DAS must be paid every month, even if you had no revenue that month.
Entrepreneur Liability
One of the most crucial legal nuances often forgotten by expats: when opening an MEI, your company's assets and personal assets are not separated.
This means that the MEI legal entity is closely tied to your CPF. If the business incurs debts (to suppliers, banks, or the government), you will be held liable with all your personal property, including cars, real estate, and funds in personal bank accounts.
How a Foreigner Can Open an MEI: Checklist
Expats are subject to the same rules as Brazilian citizens, but legal resident status is required.
- Get a CRNM (RNM): Resident Card (Residence Permit), e.g., via digital nomad visa, family reunification, etc. Read our Visa and Residence Permit Guide.
- Get a CPF: It is impossible to open a business without an individual taxpayer number. Instructions: How to get a CPF online.
- Create a Gov.br Account: You need to upgrade your account status to Prata or Ouro (via integration with a Brazilian bank).
- Register on Portal do Empreendedor: Fill out the form, choose your CNAE (activity codes), and get your CNPJ.
- Issue Alvará: Municipal license (in some cities, including Florianópolis, it is issued automatically or requires a separate request to the Prefeitura).