Estimate Brazilian IRPF using the 2025 annual bracket schedule (post-2024 update). INSS contributions, dependent deductions, and education / health expense deductions are not modeled — input is base de cálculo.
For information only — not tax, legal, accounting, or financial advice. This calculator estimates results based on the inputs you provide. It does not constitute professional advice and infoz.com is not a CPA, EA, attorney, or registered investment adviser. Tax laws change. Individual circumstances vary. Consult a qualified professional licensed in your jurisdiction before making any financial decision.
IRPF income tax
R$ 5.943
Effective 9.90% · Marginal 27.50%
| Rate | Range | In bracket | Tax |
|---|---|---|---|
| 0.00% | R$ 0 – R$ 24.512 | R$ 24.512 | R$ 0 |
| 7.50% | R$ 24.512 – R$ 33.920 | R$ 9.408 | R$ 706 |
| 15.00% | R$ 33.920 – R$ 45.013 | R$ 11.093 | R$ 1.664 |
| 22.50% | R$ 45.013 – R$ 55.976 | R$ 10.964 | R$ 2.467 |
| 27.50% | R$ 55.976 – ∞ | R$ 4.024 | R$ 1.107 |
Brazilian IRPF (Imposto de Renda Pessoa Física) uses 5 progressive bands on the annual base de cálculo.
0% to R$24,511.92 → 7.5% to R$33,919.80 → 15% to R$45,012.60 → 22.5% to R$55,976.16 → 27.5% above. Each layer is taxed at its own rate.
Brackets: 0% × 24,511.92 = R$0.00 7.5% × 9,407.88 = R$705.59 15% × 11,092.80 = R$1,663.92 22.5% × 10,963.56 = R$2,466.80 27.5% × 4,023.84 = R$1,106.56 Total IRPF ≈ R$5,942.87 Effective rate ≈ 9.90% Marginal rate = 27.5%
Every numeric input to this calculator traces back to one of the following authoritative documents.
Calculation logic is based on data verified for Brazil 2025.
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