What is the IRPF taxable base?

It is your gross income minus legal deductions, primarily the INSS contribution, plus dependents and private pension. The tool then applies whichever is larger between those itemised deductions and the R$564.80 simplified monthly discount.

What are the current IRPF bands?

Five bands apply from May 2024: 0% up to R$2,259.20, then 7.5%, 15%, 22.5%, and 27.5% on the top band above R$4,664.68. Each band carries a fixed parcela a deduzir that is subtracted from the gross tax.

What is the desconto simplificado?

It is a flat R$564.80 monthly reduction taxpayers may take instead of listing individual deductions. The tool compares it against your itemised total and uses the larger reduction, which lowers the tax.

Is this the monthly or annual tax?

This estimates the monthly IRRF withheld at source. Your final liability is settled in the annual Declaração de Ajuste Anual, where the year's income, withholdings, and deductions are reconciled.

How is the parcela a deduzir used?

Brazil's table bakes the progressivity into a single lump deduction per band. Tax equals base times the band rate minus that parcela, which is mathematically identical to taxing each slice of income at its own rate.

Brazil Income Tax Calculator

Estimate your monthly Brazilian income tax (IRPF)

Brazil withholds income tax (IRRF) every month on the portion of your salary above a threshold, using a progressive table. This calculator applies the current five-band table, subtracts your INSS and other legal deductions, and tells you the tax withheld, your marginal and effective rates, and your net pay.

How it works

Brazil’s monthly IRRF table (effective May 2024) is implemented exactly:

up to 2,259.20       0%      deduct 0
2,259.21 - 2,826.65  7.5%    deduct 169.44
2,826.66 - 3,751.05  15%     deduct 381.44
3,751.06 - 4,664.68  22.5%   deduct 662.77
above 4,664.68       27.5%   deduct 896.00

The taxable base is your gross income minus deductions. You may either itemise (INSS plus dependents and pension) or take the flat desconto simplificado of R$564.80 — the tool automatically picks whichever reduces tax more. Tax is then base × rate − parcela, where the parcela is the fixed deduction that makes each band behave as if only the income inside it is taxed at that band’s rate.

Example and notes

Suppose your gross is R$5,000 and your INSS is R$591.93. The simplified discount (R$564.80) is smaller than your INSS, so the itemised path wins: the base is R$4,408.07, which falls in the 22.5% band, giving 4,408.07 × 0.225 − 662.77 ≈ R$329.04 of IRPF.

This is the monthly withholding estimate only. Bonuses (13º salário), capital gains, and the year-end reconciliation in the Declaração de Ajuste Anual follow separate rules, so treat this as a paycheck planning tool rather than a substitute for filing.