The Tax Reform sanctioned this year created the figure of the nano entrepreneur, a new category designed to cover low-income professionals who work on their own and have an annual gross income below R$ 40.5 thousand reais – that is, up to 50% of the ceiling in force for individual microentrepreneurs (MEI), currently at R$ 81 thousand. The proposal brings the possibility of tax reductions and simpler obligations, without the need for a CNPJ, but since it only becomes effective starting January 2026, the scenario is still surrounded by doubts such as, for example, what benefits these workers will have access to. But for those who already are MEI and, eventually, have a lower income than proposed for the new category, is it worth switching to nano entrepreneur to pay less taxes?
Kályta Caetano, head of Accounting at MaisMei, which assists in the management of individual microentrepreneurs’ businesses through a SuperApp, evaluates that this issue depends on aspects such as the activity carried out by the MEI and the business expansion goals. “Considering that a freelance professional with an annual income pattern below R$40.5 thousand is registered as MEI just to formalize and ensure social security benefits, and these benefits are maintained for the nano entrepreneur, it can be worthwhile. However, MEI not only already has a small and simplified tax burden, but also allows the entrepreneur to invest in their business and adopt management practices that enable higher gains. In other words, even if in a given year they have gross revenue below R$40.5 thousand, if they aim to increase their earnings potential in the next cycle it is ideal to remain as MEI,” she states.
Currently, the monthly contribution value (DAS-MEI) for individual microentrepreneurs ranges from R$75.90 to R$81.90, depending on the activity carried out by the entrepreneur. Among other important benefits guaranteed to active MEIs are maternity leave, prison support, temporary disability support (previously known as sickness benefit), death pension, and the right to retirement.
As for nanoentrepreneurs, initially, they will be exempt from the Goods and Services Tax (GST) and the Goods and Services Contribution (CBS), which are part of the proposed dual Value Added Tax (VAT) of the tax reform. However, this does not mean that the category will not have to pay taxes from the next year onwards. There is an expectation about the definition, for example, of which social security contributions these workers will have to pay to access social security benefits.
Among the professions that can adhere to the new regime are artisans, vendors, street vendors, daily workers, among other service providers. Informal workers like motorcycle taxi drivers will also be able to join.
Kályta Caetano points out that app drivers and delivery drivers will have a special regime within the “nanoentrepreneur” category, which, in this case, may be more advantageous. “Since these activities have very high operating costs, the new legislation will allow only 25% of gross revenue to be considered for classification purposes. This means that these professionals can earn up to R$ 162,000 per year, as long as this equivalent percentage does not exceed R$ 40,500,” explains the MaisMei specialist.
Lack of CNPJ
Another point worth considering is that nano-entrepreneurs can operate as Individuals without the need for a National Legal Entity Registry to regularize their activities. In this case, Kályta Caetano emphasizes that the growth aspirations of businesses should be taken into account. “In addition to projecting greater credibility when negotiating with third parties, having a CNPJ brings advantages such as issuing invoices, buying vehicles at a discount, the possibility of participating in bids, and access to financial services and health plans with better conditions. Therefore, the MEI is an excellent tool for those who want to save on these expenses and, at the same time, ensure that their businesses are expanded sustainably,” she says.
Without the CNPJ, there is also the risk of higher taxation in Income tax. “As an Individual, the nano-entrepreneur does not have access to the simplified taxation of the MEI (fixed monthly amount). Therefore, they can be taxed based on the progressive income tax table, leading to rates of up to 27.5%, as the amount they can earn and receive as an Individual is above the income tax exemption ceiling (R$33,888.00) in 2025,” explains Kályta Caetano.
