Annual IRPF Calculator for Brazil
Brazil · BRL · 2026. Year-specific income tax with a clearly defined scope.
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Calculator Parameters
All amounts in BRL.
R$ 60.000,00 Minimum R$ 0,00; maximum R$ 600.000,00.
Your estimate
Annual IRPF with simplified deduction
R$ 0,00
Taxable income used
R$ 48.000,00
Tax / entered income
0%
Simplified annual deduction applied
R$ 12.000,00
Annual tax reduction applied
R$ 2.694,15
Income tax estimate within the scope below. Other taxes, levies and deductions can change your total bill.
Tax at Different Income Levels
| Income level | Income tax | Effective rate |
|---|---|---|
| R$ 10.000,00 | R$ 0,00 | 0% |
| R$ 20.000,00 | R$ 0,00 | 0% |
| R$ 30.000,00 | R$ 0,00 | 0% |
| R$ 50.000,00 | R$ 0,00 | 0% |
| R$ 75.000,00 | R$ 4.333,73 | 5,78% |
| R$ 100.000,00 | R$ 11.744,34 | 11,74% |
| R$ 150.000,00 | R$ 25.494,34 | 17% |
| R$ 250.000,00 | R$ 52.994,34 | 21,2% |
Method and scope
Brazil 2026 calendar-year annual IRPF illustration (2027 return), not monthly IRRF withholding. Applies the official annual progressive table, the simplified deduction of 20% capped at R$17,640, and the annual tax reduction for taxable income up to R$88,200 (zero ordinary tax up to R$60,000 within this scope). Input is annual taxable receipts before the simplified deduction, not the already-reduced calculation base. Income is limited to R$600,000; the high-income minimum tax, dividends, 13th salary, INSS, dependants, legal-deduction/PGBL mode, foreign income, special-rate income, credits and withholding reconciliation are excluded. It is not a completed return or take-home estimate.
Try the starting example
Annual taxable income before simplified deduction (no 13th salary): R$ 60.000.
Annual IRPF with simplified deduction: R$ 0,00.
Compare one assumption at a time
Compare the change in estimated tax with the change in entered income. The effective rate on the whole income and the tax on an additional amount are different measures. Only the supported tax components are shown; this table does not expand the scope into a full return or payslip. These fictional scenarios use the starting inputs printed above, not your current entries in the interactive calculator.
| Annual taxable income before simplified deduction (no 13th salary) | Annual IRPF with simplified deduction | Interpretation |
|---|---|---|
| R$ 54.000 | R$ 0,00 | One changed input |
| R$ 60.000 | R$ 0,00 | Starting example |
| R$ 66.000 | R$ 1.652,37 | One changed input |
Are you comparing annual assessment with monthly withholding?
The IRPF tool uses the supported annual simplified-deduction model rather than monthly IRRF. PGBL deduction eligibility is a separate choice involving the legal-deductions route and official pension contributions. Do not subtract the PGBL ceiling from the simplified-model result and treat that as a complete tax return.
To reproduce the table, reset the calculator, change only the named input and compare the result and any warning. Record the assumptions with your result. See worked planning examples and our calculation and correction process.
Sources and review date
Rules and method reviewed 2026-11-02. Future changes are not automatically applied. Report a correction.