Brazil Personal income tax brackets
Brazil Personal income tax brackets run from 0% to 27.5% across 5 bands, cited to Receita Federal, in force since 1 Jan 2026. Last checked against the official source on 17 Jul 2026.
Statutory personal income tax rate schedule (income bands and marginal rates) for resident individuals, from the national tax authority.
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| Current value | 0–27.5% across 5 bands |
|---|---|
| In force from | 2026-01-01 |
| Official source | Receita Federal — Tabela progressiva mensal do IRPF vigente a partir de janeiro de 2026 (Lei nº 15.191/2025; redutor da Lei nº 15.270/2025) |
| Last verified | 2026-07-17 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
MONTHLY BRL rate schedule (tabela progressiva mensal do IRPF), in force from 1 January 2026. Each faixa also carries a parcela a deduzir applied to compute the tax: isento (até R$ 2.428,80); 7,5% (deduzir R$ 182,16); 15% (deduzir R$ 394,16); 22,5% (deduzir R$ 675,49); 27,5% (deduzir R$ 908,73) — only marginal rates and bands are modelled here. The first-band isenção of R$ 2.428,80/month (~2 minimum wages) was set by Lei nº 15.191/2025. IMPORTANT 2026 REFORM: Lei nº 15.270/2025 (sancionada 26-11-2025, DOU 27-11-2025, effective 1 Jan 2026) makes income up to R$ 5.000,00/month EFFECTIVELY exempt and gives a partial reduction up to R$ 7.350,00/month — but it does this via a separate 'redutor' (reduction) applied on top of this table, NOT by changing these statutory bands/rates. So the rate schedule above is still the law; the R$5.000 exemption is a deduction layered over it. The same law adds an annual exemption up to R$ 60.000 and a new minimum tax on high incomes (IRPFM, up to 10% effective for annual income above R$ 600.000, minimum 10% above R$ 1,2 mi). Also not modelled: desconto simplificado (R$ 607,20/month), dedução por dependente (R$ 189,59/month), and the isenção for 65+ pensioners (R$ 1.903,98). Residents only; monthly basis (Brazil, unlike Mexico's annual tarifa).
Get it programmatically
curl https://latamref.dev/v1/br/income-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://latamref.dev/v1/br/income-tax/history?from=2020-01-01
# Provenance: curl https://latamref.dev/provenance/br/income-taxOther Brazil series: Banco Central do Brasil taxa Selic meta · Statutory legal interest (taxa legal) · VAT rate · VAT registration threshold · Salário mínimo nacional · Public holidays · CPI inflation (year-on-year) · Corporate income tax rate · Withholding tax rates · Statutory social-insurance contributions · BCB reference exchange rates (PTAX)
The same figure elsewhere: Chile · Colombia · Costa Rica · Dominican Republic · Ecuador · all 22