Brazil income tax rates
Statutory personal income tax rate schedule (income bands and marginal rates) for resident individuals, from the national tax authority.
| Current value | 5 entries — see the API for the full schedule |
|---|---|
| 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
# $0.001 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: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate · official exchange rates