Updated October 2, 2026
Brazil income tax exemption 2026: IRRF calculator
See whether your salary pays payroll income tax in 2026. The table is unchanged, but a new reducer zeroes IRRF up to R$5,000 a month.
Also searched as IRRF calculator, Brazil salary tax 2026 and R$5,000 income tax exemption.
Quick answer
In 2026 nobody earning up to R$5,000 a month pays IRRF; from R$5,000.01 to R$7,350 tax is reduced by 978.62 − 0.133145 × income, and above R$7,350 the full table applies. With no dependents, R$6,000 pays R$385.10 and R$8,000 pays R$1,037.85.
Your result
IRRF
R$0.00
- INSS
- R$501.51
- Tax base
- R$4,392.80
- Tax before relief
- R$312.89
- 2026 relief
- R$312.89
How we got this number
Monthly IRRF still uses the 0%–27.5% table. What changed in 2026 is the Law 15.270/2025 reducer that zeroes tax up to R$5,000 and tapers to R$7,350. We also pick the better of legal deductions and the R$607.20 simplified discount.
INSS is deducted from the IRRF base: check it in the INSS calculator. For the full result, use the net salary calculator and read the 2026 IRRF guide.
Formula and rules
Base = gross − max(INSS + dependents × 189.59 + alimony, 607.20). Table tax minus the 2026 reducer, floored at zero.
Examples
R$5,000, no dependents
Table tax exists, relief covers 100%. IRRF = R$0.
R$6,000
Partial reducer: 978.62 − 0.133145 × 6,000. Tax is lower than the raw table, but not zero.
Frequently asked questions
Is the 13th salary included?
No. The 13th salary has its own withholding. This page estimates ordinary monthly pay.
Does someone earning just over R$5,000 lose the exemption at once?
No. At R$5,001 estimated IRRF is R$0.36, because the relief declines linearly to R$7,350.
When does the R$607.20 simplified deduction apply?
It applies when it is larger than the legal deductions: INSS, R$189.59 per dependent and alimony. On R$5,000 gross, INSS is R$501.51, below R$607.20, so the tax base is R$4,392.80. The two deductions are never added together.
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Official sources used
Calculations run in your browser. We never ask for CPF, email or bank details, and values are not sent to our servers.
These tools provide educational estimates only. They are not a credit offer, financial advice, or an approval guarantee. Always check your payslip, contract and the current official rules.