Brazilian Personal Income Tax Calculator (Monthly)
Compute Brazilian monthly IRPF using the progressive 2024/2025 table (5 brackets).
Monthly IRPF: progressive table and deductions
IRPF (Imposto de Renda da Pessoa Física) is the Brazilian federal income tax on individuals, levied monthly via payroll withholding or "carnê-leão" (self-assessed monthly slip for self-employed and rental income). The 2024 progressive table is: exempt up to R$ 2,259.20; 7.5% (2,259.21–2,826.65); 15% (2,826.66–3,751.05); 22.5% (3,751.06–4,664.68); 27.5% (above 4,664.68). Each legal dependent deducts R$ 189.59 from the base. The formula is IRPF = (taxable salary − deductions) · bracket rate − deduction parcel. Example: salary R$ 5,000, no dependents → base R$ 5,000, 27.5% bracket, parcel R$ 884.96 → R$ 490.04 withheld.
Allowed deductions: official social security (INSS), private pension PGBL up to 12% of taxable income, judicial alimony, "livro caixa" for self-employed. The simplified model (annual DIRPF) applies a flat 20% discount up to R$ 16,754.34/year, useful when allowed deductions are smaller. PL 1.087/2025 proposes raising the exemption to R$ 5,000/month from 2026.
Brazilian context
HR uses the table on every payslip; freelancers and landlords use it on the monthly carnê-leão (eCAC); accountants close the year with DIRPF. The calculator returns the gross monthly withholding — for net pay, also subtract INSS and other discounts. Companies must report to DIRF/eSocial.
FAQ
What if I have private pension PGBL? Contributions up to 12% of gross taxable income deduct from the IRPF base — only PGBL (not VGBL), and only in the complete annual DIRPF model.
Does the 13th salary follow the same table? Yes, with separate withholding (exclusive taxation at source) — it is not added to the regular monthly salary for the bracket calculation.
I am self-employed (autônomo). Do I have to pay monthly? Yes — via carnê-leão, due on the last business day of the following month, with the same progressive table applicable to payroll.
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The results provided by this tool are for general informational and educational purposes only and do not constitute professional, financial, medical, legal, tax or accounting advice. Always confirm important decisions with a qualified professional and official sources.