Brasil — IRPF, INSS, FGTS, ICMS/PIS/COFINS, IRPJ 2026
💰 IRPF Calculator (Imposto de Renda Pessoa Física)
Brazilian income tax with 5 progressive brackets: 0% / 7.5% / 15% / 22.5% / 27.5%. Monthly threshold (2026): R$2,428.80. INSS deducted before IRPF calculation.
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📌 IRPF 2026:
Monthly brackets: R$0-2,428.80 (0%), R$2,428.81-2,826.65 (7.5%), R$2,826.66-3,751.05 (15%), R$3,751.06-4,664.68 (22.5%), over R$4,664.68 (27.5%). INSS contributions are deducted before IRPF. Dependent deduction: R$189.59/month per dependent. New law (effective 2026): monthly income ≤R$5,000 exempt (applies from 2027 filing). INSS cap 2026: R$8,475.55/month. FGTS 8% is employer-funded (not deducted from salary). Brazil has 13th salary (13º salário) + vacation bonus (1/3 de férias).
📊 Brazil Tax Rates Overview 2026
Tax Type
Rate
Details
IRPF (up to R$2,428.80)
0%
Tax-free
IRPF (R$2,428.81 – 2,826.65)
7.5%
Lower bracket
IRPF (R$2,826.66 – 3,751.05)
15%
Middle
IRPF (R$3,751.06 – 4,664.68)
22.5%
Upper-middle
IRPF (over R$4,664.68)
27.5%
Top rate
INSS Employee (progressive)
7.5-14%
Cap R$8,475.55/mo
INSS Employer
20%
No cap
FGTS (employer)
8%
Severance fund
IRPJ (Corporate Tax)
15%+10%
+10% surtax over R$240K/yr
CSLL
9%
Social contribution (15% for banks)
ICMS (State VAT)
17-19%
Varies by state
PIS (Federal)
0.65/1.65%
Cumulative / non-cumulative
COFINS (Federal)
3/7.6%
Cumulative / non-cumulative
ISS (Municipal)
2-5%
On services
IPI (Federal Excise)
0-365%
Varies by product
🏦 INSS Employee Progressive Rates 2026
Monthly Salary (R$)
Rate
Effective
Up to R$1,518.00
7.5%
7.5%
R$1,518.01 – 2,793.88
9%
~8.2%
R$2,793.89 – 4,190.83
12%
~10.1%
R$4,190.84 – 8,475.55
14%
~12.8%
Over R$8,475.55
Capped at R$8,475.55 (max ~R$975.43/mo)
👥 INSS + FGTS Calculator (Encargos Trabalhistas)
Brazilian social security is complex. Employee INSS: 7.5-14% (progressive, cap R$8,475.55/mo). Employer INSS: 20%. FGTS: 8% (employer). RAT: 1-3%. Third-party: 5-6%. Total employer cost: ~34-37% on top of salary.
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📌 INSS 2026:
Employee INSS is progressive (like IRPF): each bracket applies only to the salary portion within that range. Cap: R$8,475.55/month. Maximum employee contribution: ~R$975.43/month. Employer INSS: 20% of total payroll (no cap). FGTS: 8% deposited monthly into Caixa account per employee. If employer terminates without cause, 40% FGTS penalty applies. RAT (workplace accident): 1-3% based on industry risk. Third-party contributions (SESI, SENAI, SEBRAE, etc.): ~5-6%. Total employer burden: ~34-37% of gross salary. 13th salary and 1/3 vacation bonus are mandatory.
Brazil has one of the world's most complex consumption tax systems. Multiple federal, state, and municipal taxes apply on top of each other.
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📌 Brazil's Tax Complexity:
Brazil ranks among the most complex tax systems globally. ICMS: State VAT, 17-19% (varies by state, with interstate rates of 4/7/12%). PIS/COFINS: Federal, dual regime — cumulative (0.65%/3%) or non-cumulative (1.65%/7.6% with credits). ISS: Municipal service tax, 2-5%. IPI: Federal excise, 0-365% by product. Three tax regimes: Lucro Real (actual profit, mandatory for large companies), Lucro Presumido (presumed profit margins), Simples Nacional (unified, for small businesses ≤R$4.8M/yr). Total tax burden: ~33-35% of GDP.
🏢 IRPJ + CSLL Calculator (Corporate Taxes)
Corporate Income Tax (IRPJ): 15% + 10% surtax on profit over R$240K/yr. CSLL (Social Contribution): 9% (15% for financial institutions). Combined effective rate: ~34%.
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🏠 IPTU Calculator (Urban Property Tax)
Brazilian municipal property tax (IPTU) varies significantly by city. Rates typically range from 0.3% to 1.5% of the property's venal value (valor venal).
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📌 IPTU Note:
IPTU is calculated on the "valor venal" (municipal assessed value), which is typically 50-70% of market value. Rates vary by city, property type (residential/commercial/vacant lot), and location. Vacant lots often face higher rates (up to 1.5%) to discourage land speculation. ITBI (property transfer tax): 2-3% of transaction value, paid by buyer. Rural property tax: ITR (federal), rates 0.03-20% based on use/size ratio.