Closure within 5 years (MEI/ME/EPP)
Sources of the numbers
The calculator's numbers come from these market studies. Tap a name to open the source. Most are in Portuguese.
Values without a published source are the project's own estimates and do not appear here.
Market and risk
Causes of closure
Poor financial management as a cause
Coffee consumption in Brazil
Costs and margins
Healthy COGS (CMV)
Abrasel (via Ajinomoto) (in Portuguese) Brendi (in Portuguese)
Healthy payroll share
Prime cost (COGS + payroll)
Maximum rent
Healthy net profit
Cost of one espresso shot
Espresso selling price
Custo por Prato (in Portuguese) Revista Cafeicultura (in Portuguese)
Bag of arabica coffee
Delivery share of revenue (up to 30%)
Apps: 58% of delivery sales
App fee (23% + 3.2% payment)
Packaging per delivery order
Investment
Initial investment (simple cafe)
Working capital (3 months)
Investment by item (compact and neighborhood cafe)
Legal and taxes
CNAE (business activity code)
MEI limit 2026
MEI limit 2027
ME / EPP limits
IBS/CBS reduction for food service
CBS reference rate 2027
IBS/CBS inside or outside the DAS
Food safety good practices
Business operating permit (alvará)
Anexo I table (6 brackets)
Rules for bars, restaurants and snack bars
Transition schedule
Election deadlines 2027
Simples exempt from the 2026 test rates
Cafe and snack bar in Anexo I of the Simples
Demand
Peaks add up to 60–70% of the day
Friday strongest, Monday weakest
Strong weekends in Brazilian food service
Management
Menu engineering: ~+10% profit
Weak/good scenarios: 85% and 115%