What is IRRF table?
The IRRF table is the progressive monthly schedule Brazilian employers use to withhold income tax at source. The tax base is the gross salary minus INSS, minus R$ 189.59 per dependent and minus court-ordered alimony. The bracket rate is applied to that base and the bracket's fixed deduction is subtracted.
In 2026 the table has five brackets: exempt up to R$ 2,428.80; 7.5% from R$ 2,428.81 to R$ 2,826.65 (deduction R$ 182.16); 15% up to R$ 3,751.05 (R$ 394.16); 22.5% up to R$ 4,664.68 (R$ 675.49); and 27.5% above that (R$ 908.73). Employees may take a simplified standard deduction instead of the legal deductions when it is more favourable.
The big change for 2026 is Law 15,270/2025: anyone with taxable monthly income up to R$ 5,000 gets a reduction equal to the tax due, so nothing is withheld. Between R$ 5,000.01 and R$ 7,350 the reduction phases out, calculated as R$ 978.62 minus 0.133145 times the income, and above R$ 7,350 the table applies in full.
Hiring in Brazil from another country?
Avos runs Brazilian payroll (13th salary, FGTS, vacation bonus and taxes) alongside your other countries, with digital payslips for every employee.
Start your free trialIn practice
A R$ 6,000.00 salary with no dependents: INSS is R$ 641.51 and the base is R$ 5,358.49. The table gives 27.5% minus R$ 908.73, or R$ 564.85. The legal reduction is R$ 978.62 minus 0.133145 × 6,000, or R$ 179.75. The month's IRRF is R$ 385.10.
A R$ 5,000.00 salary: the table would give R$ 336.67, but the reduction equals the tax and the withholding is zero.
Run the numbers now, for free: Brazil net salary calculator.
Open calculatorFrequently asked questions
Who is exempt from IRRF in Brazil in 2026?
Anyone with taxable monthly income up to R$ 5,000 pays no tax at source, through the reduction created by Law 15,270/2025. Tax bases up to R$ 2,428.80 also remain exempt under the table itself.
Is the R$ 5,000 exemption based on gross or net salary?
The trigger is the month's taxable income, meaning the gross of taxable items before INSS is deducted. The reduction is applied to the tax computed from the table and capped at that tax.
How much is the dependent deduction for IRRF?
R$ 189.59 per dependent per month, subtracted from the tax base before the rate is applied.