Brazilian income tax on salaries
Employers in Brazil withhold income tax (IRRF) from salaries every month. The tax uses a progressive table on a calculation base: the salary minus INSS, a fixed amount per dependent and court-ordered alimony, or minus a flat simplified discount of R$ 607.20 if that is better for the employee.
From 2026, Lei 15.270/2025 adds a reduction: monthly taxable income up to R$ 5,000 pays no tax, and income up to R$ 7,350 gets a reduction that shrinks linearly to zero.
Worked example
Salary R$ 6,000, no dependents: INSS R$ 641.51, base R$ 5,358.49, which falls in the 27.5% band: 5,358.49 × 27.5% − 908.73 = R$ 564.85. Reduction: 978.62 − 0.133145 × 6,000 = R$ 179.75. Tax withheld: R$ 385.10.
A salary of R$ 4,800 has no tax withheld at all.
How this works
The page calculates INSS, builds the base both ways (legal deductions or the simplified discount), applies the 2026 monthly table to each and keeps the lower tax. It then subtracts the 2026 reduction, which is based on the gross salary rather than the base and never exceeds the tax. Amounts are rounded to the cent.
Frequently asked
Is there income tax on R$ 5,000 a month in 2026?
No. Monthly taxable income up to R$ 5,000 has its withholding reduced to zero.
How much can I deduct per dependent?
R$ 189.59 per dependent per month.
What is the simplified discount?
A flat R$ 607.20 deduction that replaces INSS, dependents and alimony when it gives less tax.
Is this my final tax for the year?
No. The annual return reconciles the year and can lead to a refund or extra payment.
Sources
- Receita Federal — Tributação de 2026: tabela mensal, dedução por dependente, desconto simplificado e redução
- Lei nº 15.270/2025 — redução do IRPF mensal a partir de 2026 (art. 3º-A da Lei 9.250)
- INSS — Tabela de contribuição mensal a partir de janeiro de 2026 (Portaria Interministerial MPS/MF nº 13/2026)
Reviewed Oct 17, 2026 · test vectors fixtures/calculators/finance/br/irrf-calculator/