Taxes for T-Shirt Shops: MEI, Simples Nacional, or Lucro Presumido? A Practical Guide for 2025

For a T-shirt shop earning up to R$81 thousand annually, the MEI is the simplest and cheapest option, requiring a monthly DAS payment of around R$60 (Receita Federal MEI; Wide Pay, 2021 -- historical data). If you exceed this limit, transition to Simples Nacional Annex I, which features initial tax rates of 4% for commercial activities (Tactus, 2025). Lucro Presumido (Presumed Profit) applies to revenues up to R$78 million and is ideal for businesses with high margins, as it presumes an 8% profit margin for commerce (Meu Contador Online, 2025).

The direct solution to your dilemma: If your revenue is less than R$81 thousand/year, start with MEI (CNAE 4781-4/00 for retail clothing). Between R$81 thousand and R$360 thousand, choose Simples Nacional Annex I. If revenue exceeds R$4.8 million or if margins surpass 32%, you should evaluate Lucro Presumido. This guidance applies to physical stores, e-commerce, screen printing, or domestic dropshipping--but not to imports exceeding R$50, which incur an extra 20% tax (Tactus, 2025). Consult an accountant for customized simulations, as dropshipping might fall under Annex V (15.5%).

Which Regime to Choose? Direct Answer by Revenue

Select your tax regime based on the projected revenue over the last 12 months. Beginner T-shirt shops (physical or online retail) fit within the MEI framework up to R$81 thousand/year (Omie, 2025). For moderate growth (R$81 thousand to R$360 thousand), Simples Nacional Annex I starts at 4% (Tactus, 2025). Lucro Presumido suits businesses exceeding R$4.8 million or those maintaining high actual profits (Enotas, 2024).

Evaluate your situation with these 3 questions:

• Is your annual revenue <R$81 thousand? → MEI.
• Is your revenue between R$81 thousand and R$4.8 million, focusing on commerce? → Simples Annex I.
• Are your margins >32% or is your revenue very high? → Lucro Presumido.

Example: A store earning R$50 thousand/year stays under MEI, paying approximately R$720 annually. At R$200 thousand, Simples is significantly cheaper than potential fines for exceeding the MEI limit. Do not use MEI for high-volume international dropshipping (20% extra tax) or heavy wholesale. Choose MEI when starting with low revenue--it's simple and optimized for initial T-shirt retail.

MEI for Clothing and T-Shirt Shops: Advantages and Limits

MEI is perfect for T-shirt shop beginners; retail clothing sales are permitted (CNAE 4781-4/00) (Nuvemshop, 2023; Neon, 2024). Pay a fixed DAS of about R$60/month, which includes INSS, ICMS, and ISS (Wide Pay, 2021 -- historical data). Limits include: R$81 thousand/year revenue, 1 employee, and 80% of revenue derived from merchandise (Portal do Empreendedor).

Advantages include potential discounts on purchases (20-70%) and the ability to issue invoices. In 2020, over 200 thousand MEIs operated in the apparel sector (Wide Pay, 2021 -- historical data). File the DASN annually by May 31st.

When not to use: Revenue >R$81 thousand (risk of retroactive fines, Meu Contador Online, 2025). Choose MEI if you are moving out of the informal sector--the fixed DAS is optimized for initial T-shirt retail.

MEI Rules 2024/2025 for T-Shirt Retail/Wholesale

T-shirt retail is permitted, including domestic dropshipping (Contili, 2024). Exceeded 20% of the limit (up to R$97.200)? Pay the extra DAS and remain until December (Omie, 2025). PLP 67/2025 proposes raising the limit to R$150 thousand in 2026 (pending). Specific data for screen printing/sublimation is unavailable--consult an accountant for the correct CNAE.

Simples Nacional for T-Shirt Commerce: Rates and Annexes

This regime is ideal for those transitioning out of MEI, with limits of R$360 thousand for ME and R$4.8 million for EPP (Audaces, 2024). T-shirt commerce falls under Annex I, featuring initial progressive rates starting at 4% (Esimplesauditoria, 2025; Tactus, 2025). Additional ICMS taxes on clothing range from 17-19% (SP 18%, RJ 19%, Audaces, 2024)--the total burden can reach 30-40% in certain scenarios, explaining state-by-state variation.

Use Labor Factor R ≥28% to potentially migrate to Annex III (6% initial rate). Dropshipping can go to Annex V (15.5%, Tactus, 2025)--stay conservative with the 4-15.5% range and confirm your CNAE.

When not to use: Margins <32%--consider Lucro Real (historical data, Magna Contábil, 2020 -- historical data). Choose Simples when leaving MEI--the initial 4% rates are optimized for T-shirt retail.

Lucro Presumido for T-Shirt Shops: When Is It Worth It?

For revenues up to R$78 million, this regime presumes an 8% profit on gross revenue from commercial activities (Meu Contador Online, 2025; Omie, 2024). IRPJ is 15% plus surtax, CSLL is 9%; total taxation is approximately 11-16% (Lei Simples Nacional).

Example: R$500 thousand quarterly revenue → 8% base = R$40 thousand; IRPJ R$6 thousand + CSLL R$3.6 thousand (Omie, 2024). This structure is best suited for businesses with margins exceeding 32% (VHSys, 2025). Evaluate Lucro Presumido if your high margins justify the fixed presumption--it is ideal for growth above R$4.8 million.

Tax Regime Comparison: MEI vs Simples vs Lucro Presumido

Steps to migrate MEI → Simples: 1) Calculate the excess revenue; 2) Hire an accountant; 3) Declare disqualification on the Entrepreneur Portal; 4) Opt for Simples in January.

Evidence Pack

Matrix by operation: Retail → Annex I; Domestic Dropshipping → Annex I/V (Tactus, 2025); Screen printing/sublimation: consult specific CNAE (no detailed data available).

Practical Steps: How to Migrate and Optimize Taxes

1. Calculate your projected revenue for 12 months.
2. Verify your CNAE (4781-4/00 for T-shirts).
3. Simulate taxes using official calculators (Federal Revenue).
4. Consult an accountant--essential for MEI commerce (CF Contabilidade, 2023).
5. Declare disqualification if revenue exceeds R$81k (Meu Contador Online, 2025).

Optimize: Monitor your Factor R under Simples for better annex migration.

Special Considerations: Dropshipping, Screen Printing, and ICMS on Clothing

Domestic Dropshipping: Simples rates range from 4–15.5% (Annex I/V), but international shipping over R$50 incurs an extra 20% tax (Tactus, 2025). ICMS on clothing is 17-19% (Audaces, 2024). Total burden is approximately 30-40%. Screen Printing/Sublimation: Specific data is lacking--risk of a different Annex; consult an accountant for appropriate CNAE and differential ICMS.

Avoid: High import volumes without proper planning (20% + extra INSS).

Apply This to Your T-Shirt Shop

• What was your revenue over the last 12 months?
• Is your profit margin >32%?
• Is your operation domestic or international dropshipping?

Answer these questions and compare against the table above.

FAQ

1. What is the CNAE for a T-shirt shop? 4781-4/00 for retail trade of clothing articles and accessories (Nuvemshop, 2023; Neon, 2024). This is allowed for MEI and Simples Nacional in clothing retail.

2. What is the MEI revenue limit for 2024/2025? R$81 thousand/year; exceeding up to 20% allows for extra DAS payment. PLP 67/2025 proposes R$150 thousand in 2026 (Omie, 2025). Exceeding the limit requires disqualification.

3. When should I abandon MEI for Simples Nacional? Upon exceeding R$81 thousand +20%; disqualify to avoid retroactive fines (Meu Contador Online, 2025). Ideal for moderate growth in commercial activity.

4. What are the Simples Nacional rates for T-shirt commerce? Annex I starts at 4% progressive; Factor R ≥28% migrates to Annex III at 6% (Tactus, 2025; Esimplesauditoria, 2025). Dropshipping may vary up to Annex V at 15.5%.

5. How is Lucro Presumido calculated for commerce? 8% presumption on gross revenue; IRPJ 15%+10% surtax, CSLL 9%; total taxation is approximately 11-16% (Meu Contador Online, 2025). Best for margins above 32%.

Next steps: 1) Calculate your current annual revenue. 2) Schedule a free consultation with an accountant (search for "MEI commerce accountant").