Brazilian Income Tax Calculator (IRPF) 2025
🏠 Free ToolCalculate your Brazilian IRPF income tax with 2025 progressive brackets, dependent deductions, and social security contributions.
| Bracket | Rate | Base | Tax |
|---|---|---|---|
| R$0 – R$2,259 | 0.0% | R$2,259.21 | R$0.00 |
| R$2,259 – R$2,827 | 7.5% | R$567.45 | R$42.56 |
| R$2,827 – R$3,751 | 15.0% | R$924.40 | R$138.66 |
| R$3,751 – R$4,665 | 22.5% | R$913.63 | R$205.57 |
| R$4,665 – above | 27.5% | R$335.31 | R$92.21 |
How it Works
The Brazilian Individual Income Tax (IRPF — Imposto de Renda Pessoa Fisica) is the main tax on personal earnings in Brazil. For 2025, the progressive monthly table features five brackets, ranging from full exemption for earnings up to R$2,259.20 to a maximum rate of 27.5% for income above R$4,664.68.
The IRPF calculation considers legal deductions such as dependents (R$189.59 per dependent per month), social security contributions (INSS), and private pension plans (PGBL). These deductions lower the taxable base, potentially placing the taxpayer in a lower bracket and significantly reducing the tax owed.
The effective IRPF rate is always lower than the marginal rate thanks to the progressive system: each portion of income is taxed only at the rate of its respective bracket. For example, someone earning R$5,000 per month does not pay 27.5% on the total but a combination of all brackets, resulting in a much lower effective rate.
Use this calculator to plan your annual tax return, compare scenarios with different numbers of dependents, or evaluate the impact of private pension contributions on reducing your tax bill.
Frequently Asked Questions
What are the 2025 Brazilian income tax brackets?
The 2025 monthly IRPF brackets are: up to R$2,259.20 (exempt), R$2,259.21-R$2,826.65 (7.5%), R$2,826.66-R$3,751.05 (15%), R$3,751.06-R$4,664.68 (22.5%), and above R$4,664.68 (27.5%).
How do dependent deductions work in Brazilian income tax?
Each dependent reduces your taxable base by R$189.59 per month. Eligible dependents include spouses, children up to 21 (or 24 if in university), and parents without income.
What is the difference between effective and marginal tax rate?
The marginal rate is the highest bracket your income reaches. The effective rate is the actual percentage of total income paid in tax, always lower than the marginal rate due to progressive taxation.
Is private pension (PGBL) deductible from IRPF?
Yes, PGBL contributions can be deducted up to 12% of gross taxable annual income. VGBL plans do not allow this deduction.
How is the 13th salary taxed?
The 13th salary is taxed separately at source using the same progressive monthly table. It is not added to regular salary for tax calculation.