Brazil tax guide
Planning reference for Brazil using BRL salary values.
This is not an official government calculation. Confirm final details with Brazil Federal Revenue or a qualified tax professional.
Model coverage
A source-reviewed simplified salary model is available in the calculator.
Scope: 2026 resident employee using the official annual IRPF table, full reduction through BRL 60,000 and phased reduction through BRL 88,200. Progressive employee INSS is included and deducted from the tax base. Dependants, simplified-return election and other deductions are excluded.
Reference details
| Currency | BRL |
|---|---|
| National tax label | Personal Income Tax |
| Personal allowance | Not modeled |
| Employee contributions | Official 2026 monthly progressive employee INSS bands from 7.5% to 14%, annualised for regular salary. |
| Last source review | 2026-07-23 |
Modeled national brackets
| Band | Rate | Reference threshold |
|---|---|---|
| 1 | 0.0% | Up to 29,145.6 BRL |
| 2 | 7.5% | Up to 33,919.8 BRL |
| 3 | 15.0% | Up to 45,012.6 BRL |
| 4 | 22.5% | Up to 55,976.16 BRL |
| 5 | 27.5% | Top bracket and above |
Official source
Brazil Federal Revenue: https://www.gov.br/receitafederal/
Tax rules, thresholds, allowances, and contribution limits can change. Use the official source above to verify the current rules before making a financial decision.