Company types in Brazil: MEI, ME, EPP, LTDA, S.A. and more
Get to know all the company types in Brazil, their differences in size, legal nature and revenue limits, and which one fits each business.
Opening a company in Brazil means choosing among different types of incorporation, each with its own rules on revenue, taxation, number of partners and liability. This guide explains the main company types, organized by size and legal nature.
Classification by size
A company's size is defined by its annual gross revenue and determines the tax regime and the tax benefits available.
MEI — Microempreendedor Individual
The MEI (Microempreendedor Individual, the individual micro-entrepreneur regime) is the simplest way to formalize a business. The entrepreneur pays a fixed monthly amount (roughly R$ 82 to R$ 87 in 2026) that covers INSS, ISS and ICMS. Not every economic activity (CNAE) is allowed for MEI. Once revenue exceeds the limit, the MEI must migrate to ME.
ME — Microempresa
The Microempresa (micro-enterprise) is the size tier right after MEI. It can opt into Simples Nacional (the simplified tax regime) and gains benefits such as preferential treatment in public procurement and special credit lines.
EPP — Empresa de Pequeno Porte
The EPP (small company) has the same benefits as the ME regarding Simples Nacional and preferential treatment. The difference is the broader revenue range.
Demais — Standard company
Companies with revenue above R$ 4.8 million/year are classified as "Demais" (all others). They cannot opt into Simples Nacional and must choose between Lucro Presumido (presumed profit) or Lucro Real (actual profit).
Classification by legal nature
The legal nature defines how the company is legally constituted — how many partners, asset liability, governance rules.
Empresário Individual (EI)
A company with a single owner and no separation between personal and business assets. The owner is personally liable for the company's debts with their own assets. It is the simplest (and riskiest) form for those who want to start a business alone.
SLU — Sociedade Limitada Unipessoal
The replacement for the former EIRELI since 2021. It allows a single person to set up a company with liability limited to the share capital — meaning the owner's personal assets are not liable for the company's debts. No minimum share capital is required.
LTDA — Sociedade Limitada
The most common type in Brazil. It requires at least 2 partners, whose liability is limited to the value of their quotas. It is the default choice for small and mid-sized companies with more than one partner.
Inddex data: the Sociedade Limitada (LTDA) is the most frequent legal nature among active companies in Brazil, accounting for more than 40% of the total.
S.A. — Sociedade Anônima
A company whose capital is divided into shares. It can be publicly traded (shares listed on a stock exchange) or privately held. It requires at least 2 shareholders, a fiscal council and the publication of financial statements. It is the form used by large companies and corporations.
Sociedade Simples
Aimed at professionals engaged in intellectual work (doctors, lawyers, engineers, accountants). It has no business character — the partners provide the services personally.
Comparison table
| Type | Partners | Liability | Simples? |
|---|---|---|---|
| MEI | 1 (owner) | Unlimited | Yes (fixed DAS) |
| EI | 1 (owner) | Unlimited | Yes |
| SLU | 1 | Limited | Yes |
| LTDA | 2+ | Limited | Yes |
| S.A. | 2+ | Limited | No |
How to check a company's type
The size and legal nature of any Brazilian company can be looked up on Inddex. Just search by the CNPJ or the company name:
On the company profile you will find the size (MEI, ME, EPP or Demais), the full legal nature and, where applicable, the Simples Nacional and MEI status.
Frequently asked questions
What is the best type of company to open?
It depends on the expected revenue, the number of partners and the need for asset protection. For revenue up to R$ 81,000/year with no partners, MEI is the simplest option. For larger businesses without partners, the SLU offers asset protection. With partners, the LTDA is the standard choice.
Does EIRELI still exist?
No. Since August 2021, the EIRELI has been abolished and automatically converted into the SLU (Sociedade Limitada Unipessoal). Companies that had an EIRELI were migrated to SLU with no need to amend their articles of association.
What is company size at the Receita Federal?
It is the classification based on annual gross revenue: MEI (up to R$ 81,000), ME (up to R$ 360,000), EPP (up to R$ 4.8 million) or Demais (above R$ 4.8 million). This information is part of the CNPJ record and can be looked up on Inddex.