Calculate IRPF (Imposto de Renda) with official Receita Federal tax rates and brackets
Enter your income for accurate 2025 Brazilian IRPF tax calculations
See how Brazilian IRPF (Imposto de Renda Pessoa Física) applies to different income levels
Brazil has a progressive income tax system (IRPF - Imposto de Renda Pessoa Física) with rates ranging from 0% to 27.5%. The 2025 tax brackets are: 0% up to R$ 24,511.92 annually; 7.5% from R$ 24,511.93 to R$ 33,919.80; 15% from R$ 33,919.81 to R$ 45,012.60; 22.5% from R$ 45,012.61 to R$ 55,976.16; and 27.5% above R$ 55,976.17. Additionally, employees contribute to INSS (social security) at rates between 7.5% and 14%, capped at R$ 951.63 monthly.
Brazil's tax-free allowance (parcela isenta) for 2025 is R$ 24,511.92 annually, or approximately R$ 2,259.20 per month. This is known as the deduction base (dedução padrão). Individuals earning at or below this amount do not owe federal IRPF. This threshold applies to individual residents taxed on a progressive basis (tabela progressiva) by the Receita Federal (Brazilian Federal Revenue Service).
INSS (Instituto Nacional do Seguro Social) is Brazil's National Institute of Social Security. Employees contribute between 7.5% and 14% of their salary based on income brackets, with the maximum monthly contribution capped at R$ 951.63 for 2025. INSS covers retirement (aposentadoria), disability insurance (auxílio-doença), survivor benefits (pensão por morte), and other social security protections. Self-employed individuals can contribute at 20% of income.
Yes, you must file a Declaração de Imposto de Renda (IRPF annual return) with Receita Federal if you had gross income exceeding R$ 24,511.92 during the tax year, or if you're self-employed (autônomo) with gross income exceeding R$ 8,637. Even if you're exempt from income tax, filing may be necessary if you own properties, vehicles, or have other assets. The filing deadline for the 2024 tax year is May 30, 2025, through the e-CAC portal or with a certified accountant (contador).
Brazil offers several IRPF deductions for 2025: R$ 2,275.08 per dependent (child under 21, spouse, or parent); education expenses up to R$ 3,561.50 per dependent for tuition and educational books; medical and dental expenses without limit (unlimited medical deduction); health insurance premiums (without limit); pension contributions (up to 12% of income for private pensions); FGTS contributions; professional entity fees; and charitable donations. All deductions require supporting documentation (recibos).
The IRPF (Imposto de Renda) tax filing deadline in Brazil for the 2024 tax year is May 30, 2025. Filing must be done electronically through Receita Federal's e-CAC (Portal e-CAC) system or with assistance from an authorized tax professional (contador). Late filing incurs a penalty of 1% of the tax owed per month, with a minimum penalty of R$ 165.74. The Declaração can be filed starting March 3 each year.
See how Brazil's tax system compares to other Latin American and international countries
Data Source: Receita Federal (Brazilian Federal Revenue Service)
Verified for 2025 tax year • Based on Official IRPF 2025 Tables • Last updated: November 2025
This calculator provides estimates based on official Receita Federal rates and 2025 IRPF tables. This covers federal IRPF only and does not include state (ICMS) or municipal taxes. For personalized tax advice, consult a certified Brazilian accountant (contador público) or tax advisor familiar with Brazilian tax law.