Brazilian Personal Income Tax Calculator (Monthly)

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.