IT Strategy

Brazil's MEI revenue cap may rise: what's real and what's still a bill

A bill wants to raise Brazil's microentrepreneur (MEI) revenue cap from R$81,000 to R$132,000. But in 2026 the current cap still applies — and a change already in effect deserves more attention than the promise.

June 29, 2026|5 min read

The good news that hasn't become law yet

There's a bill (PLP 108/2021) moving through Brazil's Congress that proposes raising the MEI (individual microentrepreneur) annual revenue cap from R$81,000 to R$144,913.41 — and a related proposal discusses pushing the cap to R$132,000 starting in 2027, alongside expanding the Simples Nacional small-business revenue limit from R$4.8 million to R$8 million per year. It's real news, but still a bill: the cap in effect in 2026 remains R$81,000, with no confirmed change so far.

Worth tracking, but not worth making a business decision as if it were already law.

The change that's already a rule, and flies under the radar

While the higher cap is still working through Congress, a less publicized change is already in effect: CGSN Resolution No. 183/2025 formalized a practice tax authorities were already applying — if you have more than one CNPJ (Brazilian business ID) with operational overlap (same address, same effective owner, an operation that functions as a single business), the revenue from those CNPJs gets combined for determining eligibility for Simples or MEI status. Anyone who opened a second CNPJ thinking it would "reset" their revenue cap may be closer to losing their status than they realize.

The deadline that already has a fixed date

There's also a concrete, near-term deadline: between September 1 and 30, 2026, Micro Businesses (ME) and Small Businesses (EPP) will be able to choose whether to pay CBS and IBS under the regular tax regime starting in 2027, or stay on Simples's differentiated treatment. That's the kind of decision worth discussing with your accountant well in advance, not in the last week of August.

What to do with this information, in practice

Three things help separate what's real from what's a promise: keep planning around the R$81,000 cap in effect today, not the value proposed in the bill. If your business runs more than one CNPJ with overlapping operations, check with your accountant whether the combined revenue still keeps you within your current regime's limit. And mark September 2026 on the calendar if your business is an ME or EPP, so you can decide calmly on CBS and IBS before the window closes.

Where Diglion comes in

Diglion helps small businesses separate tax changes already in effect from bills still moving through Congress, avoiding decisions based on news that hasn't become law yet.