{"country":"BR","series":"income-tax","value":[{"min":0,"max":2428.8,"rate":0},{"min":2428.81,"max":2826.65,"rate":7.5},{"min":2826.66,"max":3751.05,"rate":15},{"min":3751.06,"max":4664.68,"rate":22.5},{"min":4664.68,"max":null,"rate":27.5}],"unit":"BRL per month, marginal rates (percent)","effective_from":"2026-01-01","last_confirmed":"2026-07-17","source":{"name":"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)","url":"https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026"},"notes":"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).","confidence":"primary","stale":false,"disclaimer":"Independent service, not affiliated with any government. Verify against the cited official source before legal or financial use."}