Income Tax Calculator (IRPF 2025) - Online Simulation
Simulate and calculate the amount to be paid or refunded on your Personal Income Tax (IRPF 2025) based on the official annual progressive table of the Federal Revenue Service.
What is the purpose?
This tool is a Personal Income Tax (IRPF) simulator that helps you estimate the monthly amount of tax withheld at source or refunded, based on the official Federal Revenue rate tables.
Formula Used
The tax calculation is based on the application of progressive rates on the Calculation Base (BC), reducing the portion to be deducted corresponding to each bracket:
BC = Rendimentos Tributáveis - Deduções (INSS, Dependentes, Despesas)
Imposto Devido = (BC × Alíquota) - Parcela a Deduzir
Deductions allowed by law:
- INSS: Mandatory official social security contribution.
- Dependents: $ 2,275.08 per year per legal dependent.
- Other Deductions: Proven expenditure on health, education (up to the legal limit) and supplementary pension (PGBL limited to 12% of gross income).
How to interpret the result?
The results show:
- Calculation Basis: The actual amount on which the tax is levied after all permitted legal deductions.
- Income Tax Due: The total amount of annual tax calculated by the progressive table.
- Effective Rate: The actual percentage of tax paid on total gross income, which is lower than the nominal rate of the bracket due to progressivity.
- Net Income: The remaining balance of your income after deducting INSS and IRPF.
Practical Examples
- Exempt Example: Annual income of
26.000,00, sem dependentes. A base de cálculo fica abaixo do limite de26,963.20. The tax due is $0.00. - Intermediate Example: Taxable income of
40.000,00, com INSS de4,400.00 and 1 dependent (deduction of2.275,08). Base de cálculo =33,324.92. The 7.5% rate applies:33.324,92 × 0,075 - 2.022,24 = R\$477.13 in annual tax.
Usage Tips
- Track your medical and education receipts throughout the year to maximize deductions on the full return.
- If your combined deductions are less than 20% of taxable income (limited to $ 16,754.34), declaring using the simplified model is usually more advantageous.
- PGBL type pension contributions allow you to deduct up to 12% of your gross taxable income.
Important Observations
This simulation uses the official annual progressive table established from Provisional Measure No. 1,206/2024 (converted into Law 14,663/2023 and maintained for the 2025 financial year). Amounts withheld at source throughout the year must be compared in the annual adjustment declaration to determine whether there will be additional tax payable or refund. For more official information and batch consultation, visit the official website of Receita Federal do Brasil.
Frequently Asked Questions (FAQ)
What is the difference between a simplified and complete declaration?
The simplified one applies a standard discount of 20% on taxable income (limited to a ceiling set by the Federal Revenue Service). The complete sum of all real deductible expenses individually (health, education, dependents), being advantageous when the total of these expenses exceeds the simplified deduction.
Who is considered a dependent on Income Tax?
Dependents may be: children or stepchildren up to 21 years of age (or up to 24 if studying higher education), spouse or partner, parents or grandparents with income within the legal limits of the Revenue.
What is the effective tax rate?
It is the percentage that the calculated income tax represents on total gross income. Due to deductions and the progressiveness of the bands, it is always less than or equal to the nominal rate of your tax bracket.
What is the deadline for submitting the IRPF 2025 declaration?
The conventional deadline for submitting the IRPF declaration for the calendar year 2024 runs from March to April 2025. The Federal Revenue publishes the exact dates at the beginning of each fiscal year. Deliveries after the deadline incur a minimum fine of R\$ 165,74.
Quem e obrigado a declarar o Imposto de Renda 2025?
Esta obrigado a declarar quem: (a) recebeu rendimentos tributaveis acima de R\$ 30,639.90 per year; (b) received exempt, non-taxable or taxed income exclusively at source above R\$ 200.000; (c) obteve ganho de capital na alienacao de bens; (d) realizou operacoes em bolsa de valores; (e) teve posse de bens e direitos acima de R\$ 800,000.
What happens if I declare IR incorrectly?
Declarations with incorrect information can fall through the cracks of the Federal Revenue Service. This delays the refund and may generate correction notifications. In cases of proven evasion, there is a provision for a fine of 75% to 150% of the tax due, in addition to late payment interest.
How does Income Tax refund work?
If the total IRRF withheld at source throughout the year is greater than the tax calculated in the declaration, the difference is refunded to the taxpayer by the Federal Revenue Service in monthly batches, from May to December, corrected by the Selic Rate for the period.
How does the 2025 Income Tax exemption band work?
Taxable income of up to $ 2.259,20 mensais (ou $ 28,240.00 annually) is exempt from withholding tax in 2025. Additionally, there is a monthly discount of $ 528,00 simplificado.
Quais despesas médicas podem ser deduzidas sem limites?
Gastos com exames, consultas médicas, internações, cirurgias, planos de saúde, psicólogos e fisioterapeutas podem ser declarados e deduzidos integralmente, desde que comprovados por recibo.
Gastos com educação têm limite de dedução?
Sim. As despesas dedutíveis individuais com instrução (educação infantil, ensino fundamental, médio, técnico e superior) possuem um teto limite anual de $ 3,561.50 per person.
How does the deduction for investments in PGBL work?
The taxpayer who completes the full declaration can deduct the PGBL pension contributions up to the limit of 12% of their gross taxable income for the year, postponing the payment of the tax.