Are Brazil tax rates for 2027 already known?
Brazil — no 2027 tax changes have been legislated yet, so this uses 2026 rules. It will update as soon as the 2027 figures are published.
- Still on 2026 figures
- The INSS contribution table and ceiling, and the IRRF table, both of which are reset each January with the new minimum wage.
- Expected
- December 2026
Brazil income tax brackets (2026)
| Annual income (BRL) | Marginal rate |
|---|---|
| R$0 – R$29,146 | 0% |
| R$29,146 – R$33,920 | 7.5% |
| R$33,920 – R$45,013 | 15% |
| R$45,013 – R$55,976 | 22.5% |
| R$55,976 and above | 27.5% |
PGBL private-pension contributions (up to 12% of gross) and dependents (R$189.59/mo each) reduce IRPF base. Simplified deduction R$607.20/mo alternative. From 2026 (Lei 15.270/2025) a redutor zeroes IRPF on monthly taxable income up to R$5,000 (R$60,000/year) and tapers linearly to zero at R$7,350/month (R$88,200/year), so the bracket table below overstates what is actually paid at low and middle incomes.
Typical gross salaries in Brazil
Click a row to load that salary into the calculator.
| Gross / month | Net / month | Open |
|---|---|---|
| R$1,500 | R$1,388 | Calculate → |
| R$2,500 | R$2,299 | Calculate → |
| R$4,000 | R$3,631 | Calculate → |
| R$6,000 | R$4,973 | Calculate → |
| R$9,000 | R$6,717 | Calculate → |
Brazil salary and tax FAQ (2026)
- What is the minimum wage in Brazil in 2026?
- R$1,621 per month gross.
- What are the 2026 income tax brackets in Brazil?
- 0% (none – R$29,146); 7.5% (R$29,146 – R$33,920); 15% (R$33,920 – R$45,013); 22.5% (R$45,013 – R$55,976); 27.5% (R$55,976 and above)
- How much social security do I pay in Brazil?
- Employees contribute 11% of gross salary; employers add 35.8% on top.
- Is there a personal allowance in Brazil?
- Yes — up to R$29,146 per year, subject to taper rules at higher incomes.
- Does Brazil apply a solidarity or surcharge tax?
- PGBL private-pension contributions (up to 12% of gross) and dependents (R$189.59/mo each) reduce IRPF base. Simplified deduction R$607.20/mo alternative.
- How are dependents treated for tax purposes in Brazil?
- R$189.59 per dependent per month deducted from IRPF base.
- When is the Brazil tax return due?
- 31 May of the year following the tax year (DIRPF).
- Do non-residents pay the same rates in Brazil?
- Non-residents are taxed at 25% flat on Brazilian-sourced salary income.