Brazil Tax Calculator 2025
Calculate your Brazilian federal income tax (IRPF) for 2025 and previous years
Tax Calculation Results
Tax Bracket Breakdown
Complete the form above to see your tax calculation and bracket breakdown
Complete the form above to see your tax calculation and bracket breakdown
Understanding Brazilian Federal Income Tax
Learn about IRPF tax brackets, deductions, and how your federal tax is calculated
💰 Tax-Free Threshold
Income up to R$ 24.511,92 per year is tax-free (Isento)
📊 Progressive Rates
Tax rates from 7.5% to 27.5% based on income level
👨👩👧👦 Dependent Deductions
R$ 2.275,08 deduction per dependent in 2025
🏥 Medical Expenses
Unlimited deduction for medical and dental expenses
🎓 Education Limit
R$ 3.561,50 per dependent for education expenses
⚠️ Federal Only
This calculator covers federal income tax only (no state/municipal taxes)
Disclaimer: This calculator provides estimates for Brazilian federal income tax (IRPF) only. State taxes (ICMS), municipal taxes (ISS, IPTU), and other levies are not included. Always consult a qualified tax professional or the Receita Federal for official calculations.
How Brazilian Income Tax Works
Understanding the progressive tax system, deductions, and the 'parcel a deduzir' calculation method
Brazilian Tax Calculation Method
"Parcel a Deduzir" Method
- • Brazil uses a simplified calculation method
- • Formula: (Income × Rate) - Deduction
- • The "parcel a deduzir" accounts for progressive taxation
- • Simpler than calculating each bracket separately
2025 Tax Bands
Real-World Brazilian Tax Calculation Examples
Types of Deductions
✅ Unlimited Deductions
- • Medical and dental expenses
- • Pension contributions (INSS, private pension)
- • Dependent care expenses
- • Alimony payments
📏 Limited Deductions
- • Education: R$ 3.561,50 per dependent
- • Dependent deduction: R$ 2.275,08 each
- • Book donations to public libraries
Beyond Federal Income Tax
🏛️ State and Municipal Taxes
Brazil has a complex tax system with multiple layers beyond federal income tax:
- • ICMS (State VAT): 17-20% on goods and services, varies by state
- • ISS (Municipal Service Tax): 2-5% on services, varies by city
- • IPTU (Property Tax): 0.6-1.5% annually, varies by municipality
- • ITBI (Transfer Tax): 2-3% on property transfers
- • ITCMD (Inheritance Tax): Up to 8%, varies by state
Note: With 5,571 municipalities and 26 states, each with different rates, including all taxes would require extensive regional data and greatly increase complexity.
Frequently Asked Questions
Common questions about Brazilian federal income tax calculation
What is the "parcel a deduzir" (deduction amount)?
The "parcel a deduzir" is a pre-calculated amount that simplifies the progressive tax calculation. Instead of calculating tax for each bracket separately, Brazil uses the formula: (Taxable Income × Rate) - Deduction Amount. This automatically accounts for the progressive nature of the tax system.
Why doesn't this calculator include state and municipal taxes?
Brazil has 5,571 municipalities and 26 states, each with different tax rates and rules. Including ICMS (state VAT), ISS (municipal service tax), IPTU (property tax), and other local taxes would require a massive database of regional tax information that changes frequently. This calculator focuses on federal income tax, which is standardized across the country.
Are medical expenses really unlimited for deductions?
Yes, medical and dental expenses for yourself and dependents are fully deductible with no limit. This includes doctor visits, surgeries, medications, hospital stays, and dental treatments. However, you must keep all receipts and documentation for the Receita Federal.
How much can I deduct for education expenses?
Education expenses are limited to R$ 3.561,50 per dependent (including yourself) for 2025. This covers tuition for nursery, elementary, high school, technical courses, and higher education. Private courses and language schools also qualify, but books and materials generally don't.
What about INSS contributions?
INSS (social security) contributions are fully deductible. For employees, this is automatically deducted from your salary. For self-employed individuals, you can deduct the INSS contributions you pay. Private pension contributions are also deductible up to certain limits.