Brazil Income Tax Calculator 2026

Brazil uses a progressive monthly income tax system (IRPF) with rates from 0% to 27.5%. INSS social security contributions are deducted first, then dependent deductions (R$189.59/month per dependent) before income tax is calculated.

INSS contributions are also progressive with 4 tiers from 7.5% to 14%, with a salary ceiling of R$8,157.41/month. Each tier applies only to income within that band.

The tax year runs from January to December. Most employees have taxes withheld monthly by employers. Annual returns (Declaração de Ajuste Anual) are filed between March and May of the following year.