Overview
- The Treasury announced on Friday that the Receita Federal will apply the cancellation of INSS contributions for Microempreendedores Individuais automatically, with the measure taking effect on January 1, 2027.
- The remission covers only the INSS portion included in the DAS‑MEI for debts with due dates up to October 13, 2026 and includes original amounts, interest and fines.
- State and municipal taxes collected on the same DAS — ICMS and ISS — are not forgiven and remain payable to states and municipalities.
- Parcel payments made solely of forgiven INSS contributions will be closed by the Receita, mixed parcelings will be recalculated, values already paid will not be returned, and taxpayers in court must withdraw suits and file a request to obtain cancellation.
- The change was set by Complementary Law 238/2026, which also raises MEI revenue and hiring caps, and the government estimates the measure may reach about 3.6 million MEIs and roughly R$18.7 billion in debts.