| Porte | Status of MPE'S (Decree No. 5028/2004) | Simple national (Complementary Law 123/2006) |
| Micro enterprise | Up to R $433.75514 | Up to R $360000.00 |
| Small business | Exceeding R $433755.14 and less than R $2133222.00 | Exceeding R $360000.00 and less than R $3600000.00 |