Complete guide: Income tax · Brazil
Updated:
2026 monthly IRRF, not annual IRPF. Deduct the greater of legal deductions and simplified 607.20. Apply monthly table and reduction based on pre-deduction taxable income: through 5,000 capped at 312.89; 5,000–7,350, 978.62−0.133145×income capped at tax; above that none. Other sources and annual reconciliation excluded.
Resident monthly-payroll CLT employee, RGPS/INSS. Public servants, self-employed, domestic workers, apprentices and special agreements excluded. FGTS is an employer deposit separate from net salary.
Document review: 2026-10-24. Initial salaries are examples, not statutory minimum wages. Estimates in local currency, without conversion; laws do not update automatically. Verify bases, period and prior payments against your payslip and contract.
Sources and legal scope
Document review: 2026-10-24
How it works
- 1Apply the period scale and eligible credits or reduction.
- 2Enter eligible bases and the applicable period only.
- 3Check the breakdown, exclusions and official sources before sharing.
Frequently asked questions
Which rules apply in Brazil?
2026 monthly IRRF, not annual IRPF. Deduct the greater of legal deductions and simplified 607.20. Apply monthly table and reduction based on pre-deduction taxable income: through 5,000 capped at 312.89; 5,000–7,350, 978.62−0.133145×income capped at tax; above that none. Other sources and annual reconciliation excluded.
Which workers and scenarios are covered?
Resident monthly-payroll CLT employee, RGPS/INSS. Public servants, self-employed, domestic workers, apprentices and special agreements excluded. FGTS is an employer deposit separate from net salary.
Are shared inputs preserved?
Yes, links retain amounts and options. Estimates do not replace tax filings or legal contract reviews.