Income Tax Table 2025: IRPF and How to Calculate
The Individual Income Tax (IRPF) is charged annually on income received by individuals in Brazil. In 2025, the IRPF progressive table was updated, with rates ranging from exempt to 27.5%, depending on the taxpayer's monthly income range.
Use our Income Tax Simulator to calculate how much you will pay (or receive a refund) in the 2025 declaration.
The IRPF 2025 Progressive Table
| Monthly Calculation Base ($) | Alíquota | Parcela a Deduzir ($) |
|---|---|---|
| Up to $ 2.259,20 | Isento | — |
| De $ 2,259.21 to $ 2.826,65 | 7,5% | $ 169.44 |
| From $ 2.826,66 a $ 3,751.05 | 15.0% | $ 381,44 |
| De $ 3,751.06 to $ 4.664,68 | 22,5% | $ 662.77 |
| Above $ 4.664,68 | 27,5% | $ 896.00 |
How to Calculate Monthly IRRF
The IRRF calculation (withheld monthly by the employer) uses the table above on the calculation basis, which is obtained as follows:
Calculation Base = Gross Salary – INSS Discount – Deductions per Dependent
- Deduction per dependent (2025): $189.59 per legal dependent.
Practical Example:
- Gross Salary: $ 5.000,00
- Desconto INSS (calculado progressivamente): $ 488.53
- 1 dependent: $ 189,59
- Base de Cálculo do IR = $ 5,000 – $ 488,53 – $ 189.59 = $ 4,321.88
Applying the table (rate of 22.5% on $ 4.321,88):
- $ 4,321.88 × 22.5% = $ 972,42
- Menos a parcela a deduzir: $ 972.42 – $ 662,77 = IRRF mensal de $ 309.65
The Annual IRPF Declaration: Who Needs to Declare?
The annual Income Tax declaration is mandatory for anyone who, in the previous year:
- Received taxable income above the legal annual limit.
- Received exempt, non-taxable or taxed income exclusively at source above $ 40.000,00.
- Obteve ganho de capital na venda de bens.
- Realizou operações em bolsa de valores.
- Tinha bens acima de $ 300,000.00 on 12/31.
- Became a resident in Brazil.
Refund vs. Tax Payable: What Determines?
When filling out the annual declaration:
- If the IR withheld at source (deducted monthly) was higher than the tax due calculated in the declaration, you are entitled to a refund (receive money back from the IRS).
- If the IT withheld was less than the due, you need to pay the difference by the deadline for submitting the declaration.
To increase the chance of a refund: inform all deductible expenses such as medical expenses, education (up to the limit), private pension (PGBL) and judicial alimony.
Calculate Your Income Tax Online
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