Income Tax on 13th Salary BR

IRPF on the Brazilian 13th salary

In Brazil the 13th salary (gratificação natalina) gets its own IRPF calculation, kept apart from the regular monthly pay, so it never piles onto the December base. You still run it through the same progressive brackets (exempt up to R$ 2,259.20, then 7.5%, 15%, 22.5% and 27.5%), but with the annual deductible parcel and the gross 13th treated as a standalone base: IRPF₁₃ = (13º − INSS₁₃ − dependentes) · alíquota − parcela dedutível.

Payment normally comes in two halves. The first lands by November 30 with no INSS or IRPF taken out. The second arrives by December 20, and that's when both INSS and IRPF are figured on the full 13th amount. Vacation pay and FGTS sit in their own corner: FGTS (8%) is deposited rather than deducted from the worker, and IRPF on vacation or the abono uses the regular monthly table.

Applications

Use this calculator to see how much net 13th salary actually lands in December, line up your year-end spending (Christmas, school supplies, IPVA), get a read on what you might owe in the annual return, and check how take-home pay shifts after INSS and IRPF across different gross 13th amounts.

FAQ

Does the 13th add to my monthly salary for IRPF? No. It's taxed on its own (tributação exclusiva na fonte). The December salary IRPF runs separately from the 13th IRPF, so the two amounts together can't shove you into a higher bracket.

Is the first half (November) taxed? No. Both INSS and IRPF on the 13th come out in full in the December installment, calculated on the entire gross 13th.

Does the 13th go into the annual declaration? Yes, under "rendimentos sujeitos à tributação exclusiva". It won't bump up the bracket of your other income, but you still have to report it. The exact figure is on the informe de rendimentos your employer hands over.