Country guides · Sources checked 28 Oct 2026
Tax guide

Brazil · Tax guide

Brazil's new 2026 income-tax reduction is separate from the progressive table. The return filed in 2026 covers calendar-year 2025.

By Sources checked 28 Oct 2026

Personal income tax

From January 2026, monthly taxable income up to R$5,000 can receive a reduction that eliminates income tax; the reduction tapers up to R$7,350. The reduction uses taxable earnings, while the progressive table uses the tax base after deductions.

Filing & deadlines

Select monthly or annual calculation and the correct calendar year in the official effective-rate simulator. Do not apply 2026 reductions to the 2025 income return.

Business and scope

This tool covers individual IRPF. Company taxation and business regimes such as Simples Nacional are separate; dividend and high-income rules need their own review.

On-site calculator · Sources checked 29 Oct 2026

Salary and take-home pay calculator

2026 income, annual adjustment in 2027. Full-year resident employee under RGPS with a fixed salary, one employer and a full thirteenth salary. Computes INSS, annual income tax and separate thirteenth-salary tax. Extra bonus means taxable cash remuneration that does not change the contractual thirteenth/leave base; PLR, tax-exempt prizes, commissions, employer benefits and other income are outside scope. Total annual cash pay must not exceed BRL 600,000; the high-income minimum-tax regime is outside this model.

Income and employment
Eligible allowances and deductions

Annual estimate · 2026

Annual gross earnings
R$80,000.00
Employee INSS, including separate thirteenth salary
R$8,619.63
Annual income tax
R$4,403.26
Annual income after tax and payroll deductions
R$66,977.11
Average per calendar month (annual net ÷ 12)
R$5,581.43
Calculation details
Thirteenth salary included in gross pay
R$6,000.00
Exclusive tax on thirteenth salary
R$385.10
Additional one-third vacation pay
R$2,000.00
Annual tax excluding thirteenth salary
R$4,018.16
Tax deductions applied
R$14,800.00
Taxable income after allowances
R$59,200.00
MonthAnnual gross earningsEmployee INSS, including separate thirteenth salary
2026-01R$6,000.00R$641.51
2026-02R$6,000.00R$641.51
2026-03R$6,000.00R$641.51
2026-04R$6,000.00R$641.51
2026-05R$6,000.00R$641.51
2026-06R$6,000.00R$641.51
2026-07R$8,000.00R$921.51
2026-08R$6,000.00R$641.51
2026-09R$6,000.00R$641.51
2026-10R$6,000.00R$641.51
2026-11R$6,000.00R$641.51
2026-12R$6,000.00R$641.51
2026 · 13R$6,000.00R$641.51

This is annual income after final estimated tax, not the sum of IRRF payslips. The model automatically chooses the larger eligible deduction: itemised expenses or the 20% simplified allowance capped at R$17,640. Dependants must have no income of their own. Education input is for the taxpayer only; medical expenses must qualify and be unreimbursed. Those expenses affect tax but are not subtracted again from wages. Vacation days are paid leave taken in one selected month, with the extra one third calculated automatically; no leave sale or indemnified leave. The thirteenth salary is taxed separately using the 2026 monthly reduction. No family benefit, garnishment or employer-cost estimate is included.

Official basis and tool instructions

External official resource

Official Receita Federal effective-rate simulator

This link opens the authority’s service or instructions. Check its supported year and eligibility; a calculation or draft does not submit a tax return.

Open official resource ↗

Official basis and tool instructions

Official sources

Sources checked 28 Oct 2026 · 2026 income / 2025 return distinction

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