Monthly IRPF
BRL400
INSS Deduction
BRL396
Dependent Deduction
BRL0
IRPF Taxable Base
BRL4,604
Annual IRPF
BRL4,798
Effective IRPF Rate
8.00%
IRPF Calculator — R$5,000 Monthly Income
On R$5,000/month gross with no dependents, monthly IRPF is approximately R$367 (effective rate ~7.3%) after INSS deduction.
Monthly gross income before INSS deduction
Each dependent reduces taxable income by R$189.59/month
INSS Deduction
BRL396
Dependent Deduction
BRL0
IRPF Taxable Base
BRL4,604
Monthly IRPF
BRL400
Annual IRPF
BRL4,798
Effective IRPF Rate
8.00%
IRPF table values for 2025. INSS is deducted before IRPF calculation (progressive INSS since 2020). Deduction method (desconto simplificado) alternative: 20% of income up to R$16,754.34/year.
Brazil IRPF Tax Brackets 2025
| Income Range | Tax Rate |
|---|---|
| Up to R$2,259.20/month | Exempt |
| R$2,259.21 – R$2,826.65 | 7.5% |
| R$2,826.66 – R$3,751.05 | 15% |
| R$3,751.06 – R$4,664.68 | 22.5% |
| Above R$4,664.68 | 27.5% |
What is the Brazil IRPF Income Tax Calculator?
Brazil's personal income tax (IRPF — Imposto de Renda de Pessoa Física) uses progressive rates from 0% to 27.5%, applied to net monthly income after INSS (social security) deductions and dependent allowances. The Receita Federal (RFB) publishes annual tables defining the income brackets. Most salaried employees have IRPF withheld at source (IRRF) on the payroll.
Formula
IRPF Base = Gross − INSS − (Dependents × R$189.59). Tax = Base × Rate − Deduction per bracket (desconto).- T_IRPF
- = Monthly IRPF tax
- B
- = Taxable base (income − INSS − dependents)
- r
- = Marginal IRPF rate
- D
- = Per-bracket desconto (deduction amount)
How to use the Brazil IRPF Income Tax Calculator
- 1
Step 1
Enter your monthly gross income.
- 2
Step 2
Enter number of dependents (zero if none).
- 3
Step 3
View INSS deduction, taxable base, monthly IRPF, and effective rate.
- 4
Step 4
Multiply monthly IRPF by 12 for annual estimate.
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Frequently asked questions
What are the IRPF tax rates in Brazil for 2025?
Brazil's 2025 IRPF table has 5 brackets: exempt (up to R$2,259.20/month), 7.5%, 15%, 22.5%, and 27.5%. The government has announced intent to expand the exempt threshold to R$5,000/month for workers earning up to R$20,000, but this was not yet in effect as of 2025.
Is INSS deductible before calculating IRPF?
Yes. Employee INSS contributions are fully deductible from gross income before applying the IRPF table. This reduces the taxable base and the resulting tax. The progressive INSS system applies rates from 7.5% to 14%.
How many dependents can I declare for IRPF?
You can declare an unlimited number of qualifying dependents. Each reduces your taxable income by R$189.59/month (R$2,275.08/year) in 2025. Qualifying dependents include spouses, children under 21 (or 25 if in university), and disabled family members.
What is the IRPF declaration deadline in Brazil?
The annual IRPF declaration (Declaração do IR) is typically due in late April of the following year. For 2025 income, the deadline is usually April 30, 2026. Late filing incurs a minimum fine of R$165.74.
What is the simplified deduction (desconto simplificado) option?
Instead of itemizing deductions, you can use a standard 20% deduction on gross annual income, capped at R$16,754.34. This is beneficial if your actual deductions are below 20% of income.
Sources
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