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Home / Calculators / Brazil Income Tax Calculator 2027 (IRPF)

Brazil Income Tax Calculator 2027 (IRPF)

Calculate Brazilian personal income tax for 2026 with the new exemption for salaries up to R$ 5,000: monthly withholding, a 2027 IRPF return simulation (itemized vs simplified), refund estimate and the new minimum tax on high incomes and dividends.

Reduced tax

Income tax withheld per month in 2026

R$ 385,10

Savings from the new exemption

R$ 179,75/mo

R$ 2.336,75 per year (12 salaries + 13th, approx.)

Under the old rule (2025)

R$ 564,85

Under the new rule (2026)

R$ 385,10

Gross monthly salaryR$ 6.000,00
(-) INSS (2026 table)- R$ 641,51
Taxable base (Itemized deductions were more favorable)R$ 5.358,49
Tax from the progressive tableR$ 564,85
(-) Law 15,270/2025 reduction- R$ 179,75
(=) Income tax withheldR$ 385,10
Effective rate6,42%
Marginal rate27,5%
Estimated take-home payR$ 4.973,39

Official Brazil income tax and INSS tables 2026

Monthly progressive income tax table (since May 2025, valid in 2026)

Taxable baseRateAmount to deduct
Up to R$ 2.428,80Exempt–
From R$ 2.428,81 to R$ 2.826,657,5%R$ 182,16
From R$ 2.826,66 to R$ 3.751,0515,0%R$ 394,16
From R$ 3.751,06 to R$ 4.664,6822,5%R$ 675,49
Above R$ 4.664,6827,5%R$ 908,73

Tax reduction (Law 15,270/2025)

  • Monthly: income up to R$ 5,000.00 → reduction of up to R$ 312.89 (zero tax).
  • Monthly: R$ 5,000.01 to R$ 7,350.00 → reduction = R$ 978.62 − (0.133145 × monthly income).
  • Annual: income up to R$ 60,000.00 → reduction of up to R$ 2,694.15 (zero tax).
  • Annual: R$ 60,000.01 to R$ 88,200.00 → reduction = R$ 8,429.73 − (0.095575 × annual income).
  • Above R$ 7,350/month or R$ 88,200/year: no reduction.

Annual progressive table – 2027 return (calendar year 2026)

Taxable baseRateAmount to deduct
Up to R$ 29.145,60Exempt–
From R$ 29.145,61 to R$ 33.919,807,5%R$ 2.185,92
From R$ 33.919,81 to R$ 45.012,6015,0%R$ 4.729,91
From R$ 45.012,61 to R$ 55.976,1622,5%R$ 8.105,85
Above R$ 55.976,1627,5%R$ 10.904,66

INSS contribution table 2026 (CLT employee)

SalaryRate
Up to R$ 1.621,007,5%
From R$ 1.621,01 to R$ 2.902,849%
From R$ 2.902,85 to R$ 4.354,2712%
From R$ 4.354,28 to R$ 8.475,5514%

Other 2026 values

  • Dependent deduction: R$ 189,59/month or R$ 2.275,08/year.
  • Simplified discount: R$ 607,20/month; on the annual return, 20% of income capped at R$ 17.640,00.
  • Education deduction cap: R$ 3.561,50 per person per year.
  • INSS ceiling: R$ 8.475,55; max employee contribution: R$ 988,09.
  • Extra exemption for retirees aged 65+: R$ 1,903.98 per month.

Simulation based on the official Brazilian Federal Revenue tables and Law 15,270/2025. Results are estimates and do not replace the official IRPF filing program.

How it works

1

In the Monthly tab, enter your gross salary and dependents to see 2026 withholding and how much the new exemption saves you.

2

In the Annual return tab, enter income, medical and education expenses, PGBL contributions and tax withheld.

3

Compare itemized and simplified returns to see your estimated refund or tax due. For incomes above R$ 600k, use the High income tab.

What changed in Brazilian income tax in 2026

Law 15,270/2025 introduced a tax reduction that effectively exempts people earning up to R$ 5,000 per month. Between R$ 5,000.01 and R$ 7,350.00 the reduction is partial and phases out as income rises. Above R$ 7,350 per month nothing changes.

The progressive table itself (exempt up to R$ 2,428.80, rates from 7.5% to 27.5%) is unchanged: tax is computed from the table and the reduction is subtracted afterwards. It applies to salaries paid since January 2026, to the 13th salary and to the 2027 annual return.

Itemized vs simplified return

The simplified return applies a flat 20% discount on taxable income, capped at R$ 17,640.00. The itemized return deducts actual expenses: INSS, dependents (R$ 2,275.08 each), uncapped medical costs, education up to R$ 3,561.50 per person, PGBL up to 12% of income and court-ordered alimony. The calculator runs both and highlights the better one.

Frequently asked questions

Is income up to R$ 5,000 tax-free in Brazil in 2026?

Yes. Since January 2026, Law 15,270/2025 provides a reduction that brings tax to zero for taxable income up to R$ 5,000 per month, with a partial reduction up to R$ 7,350.

What are the 2026 income tax brackets in Brazil?

Monthly: exempt up to R$ 2,428.80; 7.5% up to R$ 2,826.65; 15% up to R$ 3,751.05; 22.5% up to R$ 4,664.68; 27.5% above that, before the Law 15,270 reduction.

How is the refund calculated?

Annual tax due (after deductions and the reduction) is compared with tax withheld during the year. If more was withheld, the difference is refunded.

Is it free?

Yes. The site is supported by ads, so you never pay or need to create an account.

Does it work on mobile?

Yes. The page adapts to your screen and does not require installing any app.