Brazil's 2026 income tax season opens — what changes for MEI entrepreneurs

The two filings MEI entrepreneurs mix up

Every MEI (Brazilian individual microentrepreneur) has to submit the Dasn-Simei (the simplified regime's annual declaration), which covers the business's revenue, due by May 31. But that's different from the personal income tax return — that one is only mandatory for anyone whose taxable profit (not total revenue) combined with other personal income exceeded R$35,584 in taxable income during 2025.

Mixing the two up is the most common mistake at this time of year: an MEI who only files the Dasn, thinking "I already declared everything," may be missing a separate personal obligation.

How to calculate whether you need to file as an individual

The calculation doesn't use the business's gross revenue directly — it applies an exemption percentage to annual gross revenue, based on the sector (retail, manufacturing, services), and what's left after that is considered taxable income. Only that amount, combined with any other personal income you have, counts toward the R$35,584 threshold.

What to organize before the deadline

Three things avoid trouble: ask your accountant for the specific taxable income calculation for your MEI referring to 2025, since the exemption percentage varies by activity. Then confirm the Dasn-Simei is filed separately — it doesn't replace, and isn't replaced by, the personal income tax return. And, if the personal return is mandatory, file it within the deadline — late filing carries a minimum fine of R$165.74, capped at 20% of the tax owed.

Where Diglion comes in

Diglion helps small entrepreneurs organize their business's tax documentation in time to make both filings easier, without mixing up what belongs to the business and what's personal.

Sources consulted

• Boa Investir B3, IR 2026: saiba em que situações MEI também é obrigado a enviar a declaração, retrieved 2026-03-30.