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Law

Changes to the individual Income Tax exemption

Problem
Amount of the income bracket with no Income Tax, and taxation of high-income individuals.
Who it serves
Individual Income Tax taxpayers.
How it works
Changes by law to the monthly progressive table, several of them through congressional conversion of provisional measures, and, starting in 2026, under Law No. 15,270/2025, a reduction of the tax due on monthly taxable income of up to R$7,350.00 and a minimum tax on high-income individuals, which the bill's Statement of Reasons presents as an offset. The Executive Branch's bill (PL No. 1,087/2025) proposed a declining reduction up to R$7,000.00; in the Chamber, the special committee, with Deputy Arthur Lira as rapporteur, approved a substitute text, the plenary approved a global substitute sub-amendment by 493 votes, and the enacted law set the limit at R$7,350.00.

Income and social protectionEconomic development

Relation to the Lula governments

Expanded under Lula · First term (2003 to 2006) · from 2005 to 2006

In the Federal Revenue Service (Receita Federal) tables, the same annual IRPF table (tax-free bracket up to R$12,696.00) applies to filing years 2003 to 2005, that is, to calendar years 2002, 2003 and 2004; there was no change to the annual table in the first two years of the Lula government.[1]

Law No. 11,119 of May 25, 2005, signed by the Vice President acting as President and originating from PLV 5/2005, established new monthly and annual progressive IRPF tables, with effect from January 1, 2005.[2]

Law No. 11,311 of June 13, 2006 (PLV 9/2006, conversion of MP 280/2006), signed into law by Lula, set the monthly progressive table with a tax-free bracket up to R$1,257.12, with effect from February 2006.[3]

Reshaped under Lula · Second term (2007 to 2010) · from 2007 to 2010

Art. 1 of Law No. 11,482/2007 set, in its original wording, monthly progressive tables for each calendar year: a tax-free bracket up to R$1,313.69 in 2007, up to R$1,372.81 in 2008, up to R$1,434.59 in 2009 and up to R$1,499.15 from 2010.[4]

Law No. 11,945 of June 4, 2009 (PLV 4/2009, conversion with amendment of MP No. 451 of December 15, 2008), signed into law by Lula, gave new wording to the 2009 and 2010 tables of Law No. 11,482/2007 (art. 23).[5]

Expanded under Lula · Third term (since 2023) · from May 2023 to 2025

Law No. 14,663 of August 28, 2023, signed into law by Lula, added to Law No. 11,482/2007 the monthly progressive table from May 2023, with a zero-rate bracket up to R$2,112.00.[6]

Law No. 14,848 of May 1, 2024, signed into law by Lula, added to Law No. 11,482/2007 the monthly progressive table from February 2024 (zero-rate bracket up to R$2,259.20) and revoked Provisional Measure No. 1,206 of February 6, 2024; the Senate's record shows the MP as an expressly revoked norm.[7]

Law No. 15,191 of August 11, 2025, signed into law by Lula, amended Law No. 11,482/2007 to raise, from May 2025, the limit of the first bracket of the monthly table (zero rate up to R$2,428.80) and revoked MP No. 1,294/2025.[8]

Reshaped under Lula · Third term (since 2023) · since January 2026

Law No. 15,270/2025 amends Laws Nos. 9,250/1995 and 9,249/1995 'to establish the reduction of the income tax due on the monthly and annual calculation bases and the minimum taxation for individuals who earn high incomes'.[9]

Under art. 3-A of Law No. 9,250/1995, added by Law No. 15,270/2025, from January 2026 there is a reduction of the monthly tax: up to R$5,000.00 of taxable income, a reduction of up to R$312.89 'so that the tax due is zero'; from R$5,000.01 up to R$7,350.00, a reduction of R$978.62 minus 0.133145 times the income, declining until it reaches zero.[10]

PL No. 1,087/2025 was signed into law on November 26, 2025 and became Law No. 15,270 of November 26, 2025, published in the Official Gazette (DOU) of November 27, 2025, signed by Lula and Fernando Haddad, among other signatories.[11]

Shared implementation · Third term (since 2023) · since 2023

In the Chamber, PL No. 1,087/2025 was reviewed by a special committee, with Deputy Arthur Lira as rapporteur, whose opinion with a substitute text was approved in the committee, with the highlighted amendments (destaques) reserved.[12]

In the conversion of MP No. 1,172/2023 (minimum wage), the proposal received a new summary (ementa) that includes the change to the values of the monthly Individual Income Tax table; the Chamber approved on August 23, 2023 the MP in the form of the Conversion Bill (PLV No. 15 of 2023), with the highlighted amendments (destaques) reserved (Yes: 439; no: 1; abstention: 1), the matter was approved in the Federal Senate and became Law No. 14,663/2023.[13]

Origin and precursors

Origin milestone: founding legal act, Before 2003.

According to tables from earlier years published by the Federal Revenue Service (Receita Federal), the tax-free bracket of the annual IRPF table was up to R$10,800.00 in calendar year 2001 and up to R$12,696.00 in calendar years 2002 to 2004 (filing years 2003 to 2005).[14]

Precursors

  • Progressive IRPF table in force before 2003 earlier legal basis According to tables from earlier years published by the Federal Revenue Service (Receita Federal), the tax-free bracket of the annual IRPF table was up to R$10,800.00 in calendar year 2001 and up to R$12,696.00 in calendar years 2002 to 2004 (filing years 2003 to 2005).[14]
  • Law 13,149/2015 (Dilma Rousseff government), table maintained until April 2023 earlier legal basis On the Federal Revenue Service's 2015 taxation page, the monthly incidence table from April 2015 has a zero-rate bracket up to R$1,903.98, based on Law No. 13,149 of July 21, 2015.[15]

Precursor investigation: continuation of an earlier initiative (October 14, 2026).

Scope: Laws 11,119/2005, 11,311/2006, 11,482/2007, 11,945/2009, 13,149/2015, 14,663/2023, 14,848/2024, 15,191/2025, and 15,270/2025; MPs 1,171, 1,172, 1,206, and 1,294; PL 1,087/2025 and its progress; Federal Revenue Service tables by year (texts at Sigen and the Senate; Planalto inaccessible at the time of collection).

Responsibilities

  • Ministry of Finance (proposal of PL 1,087/2025) design

    The Statement of Reasons of PL No. 1,087/2025 is EM No. 00019/2025 MF, of March 15, 2025, signed by Fernando Haddad.[16]

  • National Congress legislative approval

    On October 1, 2025, the Chamber's plenary approved the Global Substitute Sub-Amendment to PL No. 1,087/2025 by 493 'yes' votes, out of 493, and the matter went to the Senate (PL 1,087-B/2025).[17]

  • Federal Revenue Service of Brazil federal management

    Law No. 15,270/2025 authorizes the Federal Revenue Service to provide the data and calculate the minimum-taxation reducer in the pre-filled IRPF return, based on information from the companies paying profits and dividends.[18]

Timeline

Timeline of Changes to the individual Income Tax exemption
DatePhaseWhat happened
2005Legal actLaw 11,119/2005 adjusts the Income Tax table.[2]
2007Legal actLaw 11,482/2007 sets monthly tables for 2007 to 2010.[4]
May 2023Legal actNew tax-free bracket and simplified deduction (Law 14,663/2023).[6]
February 2024Legal actTable adjusted by Law 14,848/2024.[7]
May 2025Legal actTable adjusted by Law 15,191/2025.[8]
November 2025Legal actLaw 15,270/2025 enacted: tax reduction up to R$5,000 per month and minimum taxation of high incomes.[11]
January 2026ImplementationMonthly reduction applied by the Federal Revenue Service starting in January 2026.[19]

How it works

Law No. 11,482/2007 provides that the annual tax be calculated by an annual progressive table corresponding to the sum of the monthly tables in force in the months of each calendar year.[20]

According to the Statement of Reasons of MP No. 1,171/2023, the monthly simplified deduction of 25% of the limit of the first bracket would result in R$528.00, and a person with monthly pay of up to R$2,640.00 would have no income taxed at source and no tax to pay on the annual return if they opted for the annual simplified deduction.[21]

According to the Statement of Reasons of MP No. 1,171/2023, the monthly simplified deduction applies to the calculation base of withholding tax and of the carnê-leão (monthly self-assessment) as a minimum deduction limit: if the legal deductions (dependents, social security and alimony) are greater, their sum is used.[22]

Law No. 14,663/2023 added § 2 to art. 4 of Law No. 9,250/1995: as an alternative to the deductions, a monthly simplified deduction of 25% of the maximum value of the zero-rate bracket of the monthly table may be used, if it is more beneficial to the taxpayer, without proof of expenses.[23]

Under art. 11-A of Law No. 9,250/1995, added by Law No. 15,270/2025, starting in filing year 2027 (calendar year 2026) there is a reduction of the annual tax: up to R$60,000.00 of taxable income, a reduction of up to R$2,694.15, bringing the tax to zero; from R$60,000.01 up to R$88,200.00, a declining reduction; above R$88,200.00, no reduction.[24]

Under art. 6-A of Law No. 9,250/1995, added by Law No. 15,270/2025, from January 2026, profits and dividends paid by the same legal entity to the same individual resident in Brazil in an amount greater than R$50,000.00 in a single month are subject to withholding tax of 10% on the total, with deductions prohibited; excluded are profits relating to results determined up to calendar year 2025, whose distribution was approved by December 31, 2025 and which are payable under civil or business law, provided that payment occurs on the terms originally provided for in the approval act.[25]

Under art. 16-A of Law No. 9,250/1995, added by Law No. 15,270/2025, starting in filing year 2027 (calendar year 2026), an individual whose total income in the year exceeds R$600,000.00 is subject to the IRPF minimum taxation, with a rate of 10% for income of R$1,200,000.00 or more and a rising rate from 0 to 10% between R$600,000.00 and R$1,200,000.00.[26]

Art. 16-B of Law No. 9,250/1995, added by Law No. 15,270/2025, grants a reducer of the minimum taxation when the sum of the effective rate of taxation of the legal entity's profits and the effective rate of the minimum taxation exceeds the sum of the nominal rates of the IRPJ and the CSLL: 34% (general rule), 40% (legal entities in private insurance and capitalization and others listed) or 45% (legal entities referred to in item I of § 1 of art. 1 of Complementary Law No. 105 of January 10, 2001); the grant is conditional on the presentation of the legal entity's financial statements.[27]

Law No. 15,270/2025 added § 4 to art. 10 of Law No. 9,249/1995: profits or dividends paid, credited, delivered, used or remitted abroad are subject to income tax withheld at source at a rate of 10%, with the exceptions in § 5 of the same article (among them, profits relating to results determined up to calendar year 2025 and remittances to foreign governments and sovereign funds).[28]

Who it serves

According to the Ministry of Finance FAQ on the proposal, 141.4 thousand taxpayers (0.13% of the total) would begin to contribute at the minimum level: people with income above R$600 thousand per year who do not pay an effective rate of up to 10%, with an average effective rate of 2.54%.[29]

Changes

According to the Federal Revenue Service, the tax-free bracket of the annual table became up to R$13,968.00 in calendar year 2005 (filing year 2006), compared with R$12,696.00 in calendar years 2002 to 2004.[30]

According to the Federal Revenue Service, the tax-free bracket of the annual table was up to R$14,992.32 in calendar year 2006 (filing year 2007).[31]

In the compiled text of Law No. 11,482/2007, the table for calendar year 2009, with wording given by Law No. 11,945 of June 4, 2009, taking effect from January 1, 2009, begins with a tax-free bracket up to R$1,434.59 and includes, among others, the brackets from R$1,434.60 up to R$2,150.00 and from R$2,866.71 up to R$3,582.00.[32]

On the Federal Revenue Service's 2010 taxation page, the monthly incidence table has a tax-free bracket up to R$1,499.15, followed by the bracket from R$1,499.16 up to R$2,246.75, and indicates Law No. 11,945 of June 4, 2009 as the governing norm.[33]

Provisional Measure No. 1,171 of April 30, 2023, signed by Lula, changed the monthly IRPF table by setting a zero-rate bracket up to R$2,112.00 from May 2023, and entered into force on May 1, 2023.[34]

On the Federal Revenue Service's 2023 taxation page, the monthly incidence table from May 2023 has a zero-rate bracket up to R$2,112.00 and a monthly simplified deduction limit of R$528.00, based on Law No. 14,663/2023; from January to April 2023 the previous table was in force.[35]

Provisional Measure No. 1,206 of February 6, 2024, signed by Lula, set the monthly progressive table from February 2024 with a zero-rate bracket up to R$2,259.20, in force on the date of publication.[36]

On the Federal Revenue Service's 2024 taxation page, the monthly table from February 2024 has a zero-rate bracket up to R$2,259.20 and a monthly simplified deduction limit of R$564.80, based on Law No. 14,848/2024.[37]

Provisional Measure No. 1,294 of April 11, 2025, signed by Lula, set the monthly progressive table from May 2025 with a zero-rate bracket up to R$2,428.80.[38]

On the Federal Revenue Service's 2025 taxation page, the monthly table from May 2025 has a zero-rate bracket up to R$2,428.80 and a monthly simplified deduction limit of R$607.20, based on Law No. 15,191/2025; from January to April 2025 the bracket up to R$2,259.20 applied.[39]

Law No. 15,270/2025 entered into force on the date of its publication and takes effect from January 1, 2026; it revoked art. 11 of Law No. 9,250/1995.[40]

Budget and spending

Figures are nominal unless stated otherwise. Announced, authorized, committed, liquidated and paid amounts are different things and appear with the type indicated. In SIOP lines, "paid" means paid within the same fiscal year (arrears settled later are not counted), and one budget action can fund more than one program: the text says when the action is only part of a program.

The Statement of Reasons of MP No. 1,171/2023 estimates a revenue reduction from updating the monthly IRPF table of R$3.20 billion in 2023 (7 months), R$5.88 billion in 2024 and R$6.27 billion in 2025 (official estimate, not execution).[41]

The Statement of Reasons of MP No. 1,171/2023 states that, in 2023, the revenue reduction resulting from the update of the values in the monthly IRPF table would be offset by the estimated increase in revenue resulting from the measures established in Chapter V of Title I and that, in 2024 and 2025, the Ministry of Finance would consider, in the revenue estimates of the respective budgets, the amounts resulting from the measures.[42]

The Statement of Reasons of MP No. 1,294/2025, based on studies by the Federal Revenue Service, estimates a revenue reduction of R$3.29 billion in 2025, R$5.34 billion in 2026 and R$5.73 billion in 2027, and states that the 2026 and 2027 amounts were already considered in the estimate for PL No. 1,087/2025 (official estimate, not execution).[43]

EM No. 00019/2025 MF, citing a Federal Revenue Service study, estimates revenue waived through the tax reduction of R$25.84 billion in 2026, R$27.72 billion in 2027 and R$29.68 (billion) in 2028 (estimate for the original proposal, not execution).[44]

To offset the revenue waiver, EM No. 00019/2025 MF estimates revenue from the individual minimum tax of R$25.22 billion (2026), R$29.49 billion (2027) and R$29.83 billion (2028), and from dividends sent abroad of R$8.9 billion, R$9.69 billion and R$9.81 billion, totaling R$34.12 billion, R$39.18 billion and R$39.64 billion.[45]

Law No. 15,270/2025 provides that states, the Federal District and municipalities be compensated for the revenue reduction by the increase in their respective participation funds resulting from the taxation of dividends remitted abroad and from the minimum taxation; if insufficient, the Union compensates quarterly with revenue that exceeds the law's impact estimates.[46]

Under Law No. 15,270/2025, the Union's revenue resulting from the law that exceeds what is needed to offset the tax reduction and the federative entities will be considered a source of compensation in calculating the CBS reference rate for the following year.[47]

The Ministry of Finance FAQ presents the minimum taxation as a compensatory measure: a reduction in Union revenue of R$25.84 billion in 2026 against an increase in revenue of R$25.22 billion from the minimum taxation and R$8.9 billion from the 10% tax on dividend remittances abroad (government estimates).[48]

Beneficiaries

Annual flow, a monthly stock and a cumulative total cannot be added together.

The Ministry of Finance FAQ on the proposal states that 10 million Brazilians would benefit from the new exemption and that 65% of filers (about 26 million people) would be fully exempt (government estimate, not an observed result).[49]

Observed results

A result observed during a term may have causes other than the program.

According to the same Ministry of Finance FAQ, 10 million Brazilians will benefit from the new exemption and, adding the 10 million already benefited by the 2023 and 2024 changes, 20 million people no longer pay Income Tax since 2023.[50]

Limitations

MP No. 1,171/2023 was not converted into law: the Chamber records its status as 'Perdeu a Eficácia' (Lost Effectiveness), and the Senate's record shows Act of the President of the National Congress No. 62 of August 30, 2023, declaring its validity ended.[51]

The monthly reduction is limited to the tax determined by the monthly progressive table, and taxpayers with monthly taxable income above R$7,350.00 receive no reduction; the reduction also applies to the tax withheld at source on the thirteenth-month salary.[52]

The Federal Revenue Service's taxation pages report the same amount of exempt pension income for people over 65 in 2015 and in 2026: R$1,903.98 per month.[53]

Art. 6 of Law No. 15,270 of November 26, 2025 provides that, within 1 (one) year, the Executive Branch send to the National Congress a bill providing for a national policy for updating the amounts set out in the Individual Income Tax legislation.[54]

According to EM No. 00019/2025 MF, the fiscal impact of the reducer (art. 16-B) and of the credit for residents abroad (art. 10-A) was not estimated, because it depends on the regulatory act of the Executive Branch.[55]

The Ministry of Finance FAQ describes the proposal (a partial discount for those earning between R$5,000.00 and R$7,000.00 and an exemption bracket up to R$2,259.20), and not the text of Law No. 15,270/2025, under which taxpayers with taxable income subject to monthly incidence above R$7,350.00 will not receive a reduction in the tax due.[56]

Origin

According to the Statement of Reasons of MP No. 1,294/2025, the zero-rate limit would increase by 7.507%, from R$2,259.20 to R$2,428.80, with the objective of completely removing taxation on the income bracket of up to R$3,036.00; the change affects the calculation for all taxpayers, because of the progressivity of the table.[57]

PL No. 1,087/2025 was introduced in the Chamber by the Executive Branch on March 18, 2025, with a message requesting urgency (MSC 299/2025, art. 64, § 1, of the Constitution); on May 5, 2025, MSC 520/2025 canceled the urgency and the bill moved to the priority regime.[58]

In the original proposal (EM No. 00019/2025 MF), the reduction would be up to R$312.89, so that the tax would be zero for monthly income of up to R$5,000.00, and declining from R$5,000.01 up to R$7,000.00.[59]

EM No. 00019/2025 MF states that the proposed reduction takes into account the exemption bracket updated to two minimum wages, R$3,036.00, 'as announced by the federal government', with a first bracket of the monthly table of R$2,428.80.[60]

Precursors

Law No. 14,663/2023 gave new wording to item IX of art. 1 of Law No. 11,482/2007, limiting the earlier table to the period from April 2015 to April 2023; the Statement of Reasons of MP No. 1,171/2023 states that the upper limit of the zero-rate bracket then in force was R$1,903.98.[61]

Responsibilities

According to EM No. 00019/2025 MF, the measure would be monitored by the Secretariat of Economic Policy of the Ministry of Finance and evaluated annually in the Report on the Distribution of Income and Wealth of the Brazilian Population, with data from the Federal Revenue Service.[62]

The statements of reasons of MPs No. 1,171/2023 and No. 1,294/2025 point to the pressing need to update the monthly IRPF table, which can be implemented from the month of May of calendar year 2023 and 2025, respectively, for purposes of calculating withholding tax and the carnê-leão (monthly self-assessment).[63]

Sources and evidence

Excerpts are quoted in the original language of the source.

  1. 1. In the Federal Revenue Service (Receita Federal) tables, the same annual IRPF table (tax-free bracket up to R$12,696.00) applies to filing years 2003 to 2005, that is, to calendar years 2002, 2003 and 2004; there was no change to the annual table in the first two years of the Lula government.

  2. 2. Law No. 11,119 of May 25, 2005, signed by the Vice President acting as President and originating from PLV 5/2005, established new monthly and annual progressive IRPF tables, with effect from January 1, 2005.

    • Lei nº 11.119, de 25 de maio de 2005 (texto publicado) · Federal Senate (Sigen) Official legal act
      Where: preamble. Accessed October 14, 2026.
      “O VICE-PRESIDENTE DA REPÚBLICA, no exercício do cargo de PRESIDENTE DA REPÚBLICA”
    • Lei nº 11.119, de 25 de maio de 2005 (texto publicado) · Federal Senate (Sigen) Official legal act
      Where: art. 1. Accessed October 14, 2026.
      “Art. 1º O imposto de renda incidente sobre os rendimentos de pessoas físicas será calculado de acordo com as seguintes tabelas progressivas mensal e anual, em reais:”
    • Lei nº 11.119, de 25 de maio de 2005 (texto publicado) · Federal Senate (Sigen) Official legal act
      Where: art. 5. Accessed October 14, 2026.
      “Art. 5º Esta Lei entra em vigor na data de sua publicação, produzindo efeitos a partir de 1º de janeiro de 2005.”
    • Ficha da Lei nº 11.119/2005 · Federal Senate (Federal Legislation) Official record
      Where: field Observação. Accessed October 14, 2026.
      “AUTOR: CAMARA DOS DEPUTADOS - PLV 5 DE 2005.”

  3. 3. Law No. 11,311 of June 13, 2006 (PLV 9/2006, conversion of MP 280/2006), signed into law by Lula, set the monthly progressive table with a tax-free bracket up to R$1,257.12, with effect from February 2006.

  4. 4. Art. 1 of Law No. 11,482/2007 set, in its original wording, monthly progressive tables for each calendar year: a tax-free bracket up to R$1,313.69 in 2007, up to R$1,372.81 in 2008, up to R$1,434.59 in 2009 and up to R$1,499.15 from 2010.

  5. 5. Law No. 11,945 of June 4, 2009 (PLV 4/2009, conversion with amendment of MP No. 451 of December 15, 2008), signed into law by Lula, gave new wording to the 2009 and 2010 tables of Law No. 11,482/2007 (art. 23).

  6. 6. Law No. 14,663 of August 28, 2023, signed into law by Lula, added to Law No. 11,482/2007 the monthly progressive table from May 2023, with a zero-rate bracket up to R$2,112.00.

  7. 7. Law No. 14,848 of May 1, 2024, signed into law by Lula, added to Law No. 11,482/2007 the monthly progressive table from February 2024 (zero-rate bracket up to R$2,259.20) and revoked Provisional Measure No. 1,206 of February 6, 2024; the Senate's record shows the MP as an expressly revoked norm.

  8. 8. Law No. 15,191 of August 11, 2025, signed into law by Lula, amended Law No. 11,482/2007 to raise, from May 2025, the limit of the first bracket of the monthly table (zero rate up to R$2,428.80) and revoked MP No. 1,294/2025.

    • Lei nº 15.191, de 11 de agosto de 2025 (texto publicado) · Federal Senate (Sigen) Official legal act
      Where: art. 1. Accessed October 14, 2026.
      “Art. 1º Esta Lei altera o art. 1º da Lei nº 11.482, de 31 de maio de 2007, a fim de modificar os valores da tabela progressiva mensal do Imposto sobre a Renda da Pessoa Física (IRPF), para ampliar, a partir de maio de 2025, o limite da primeira faixa da referida tabela, e revoga a Medida Provisória nº 1.294, de 11 de abril de 2025.”
    • Lei nº 15.191, de 11 de agosto de 2025 (texto publicado) · Federal Senate (Sigen) Official legal act
      Where: art. 2, table, first bracket. Accessed October 14, 2026.
      “Até 2.428,80”
    • Lei nº 15.191, de 11 de agosto de 2025 (texto publicado) · Federal Senate (Sigen) Official legal act
      Where: closing. Accessed October 14, 2026.
      “Brasília, 11 de agosto de 2025; 204º da Independência e 137º da República.”

  9. 9. Law No. 15,270/2025 amends Laws Nos. 9,250/1995 and 9,249/1995 'to establish the reduction of the income tax due on the monthly and annual calculation bases and the minimum taxation for individuals who earn high incomes'.

    • Lei nº 15.270, de 26 de novembro de 2025 (texto publicado) · Federal Senate (Sigen) Official legal act
      Where: art. 1. Accessed October 14, 2026.
      “Art. 1º Esta Lei altera a Lei nº 9.250, de 26 de dezembro de 1995, e a Lei nº 9.249, de 26 de dezembro de 1995, para instituir a redução do imposto sobre a renda devido nas bases de cálculo mensal e anual e a tributação mínima para as pessoas físicas que auferem altas rendas.”

  10. 10. Under art. 3-A of Law No. 9,250/1995, added by Law No. 15,270/2025, from January 2026 there is a reduction of the monthly tax: up to R$5,000.00 of taxable income, a reduction of up to R$312.89 'so that the tax due is zero'; from R$5,000.01 up to R$7,350.00, a reduction of R$978.62 minus 0.133145 times the income, declining until it reaches zero.

  11. 11. PL No. 1,087/2025 was signed into law on November 26, 2025 and became Law No. 15,270 of November 26, 2025, published in the Official Gazette (DOU) of November 27, 2025, signed by Lula and Fernando Haddad, among other signatories.

  12. 12. In the Chamber, PL No. 1,087/2025 was reviewed by a special committee, with Deputy Arthur Lira as rapporteur, whose opinion with a substitute text was approved in the committee, with the highlighted amendments (destaques) reserved.

    • PL 1087/2025: tramitações (API de dados abertos) · Chamber of Deputies Official record
      Where: procedural history of July 10, 2025, PL108725. Accessed October 14, 2026.
      “Parecer do Relator, Dep. Arthur Lira (PP-AL), pela constitucionalidade, juridicidade e técnica legislativa; pela compatibilidade e adequação financeira e orçamentária; e, no mérito, pela aprovação, com substitutivo.”
    • PL 1087/2025: tramitações (API de dados abertos) · Chamber of Deputies Official record
      Where: procedural history of July 16, 2025, PL108725. Accessed October 14, 2026.
      “Aprovado o Parecer, ressalvados os Destaques.”

  13. 13. In the conversion of MP No. 1,172/2023 (minimum wage), the proposal received a new summary (ementa) that includes the change to the values of the monthly Individual Income Tax table; the Chamber approved on August 23, 2023 the MP in the form of the Conversion Bill (PLV No. 15 of 2023), with the highlighted amendments (destaques) reserved (Yes: 439; no: 1; abstention: 1), the matter was approved in the Federal Senate and became Law No. 14,663/2023.

    • MPV 1172/2023: dados da proposição (API de dados abertos) · Chamber of Deputies Official record
      Where: summary (new ementa). Accessed October 14, 2026.
      “NOVA EMENTA: Define o valor do salário mínimo a partir de 1º de maio de 2023; estabelece a política de valorização permanente do salário mínimo a vigorar a partir de 1º de janeiro de 2024; e altera os valores da tabela mensal do Imposto sobre a Renda da Pessoa Física”
    • MPV 1172/2023: tramitações (API de dados abertos) · Chamber of Deputies Official record
      Where: procedural history of August 23, 2023, PLEN. Accessed October 14, 2026.
      “Aprovada a Medida Provisória nº 1.172, de 2023, na forma do Projeto de Lei de Conversão, ressalvados os destaques. Sim: 439; não: 1; abstenção: 1; total: 441.”
    • MPV 1172/2023: tramitações (API de dados abertos) · Chamber of Deputies Official record
      Where: procedural history of approval in plenary (date and sequence). Accessed October 14, 2026.
      “"dataHora":"2023-08-23T13:55","sequencia":37,"siglaOrgao":"PLEN"”
    • MPV 1172/2023: tramitações (API de dados abertos) · Chamber of Deputies Official record
      Where: procedural history of August 15, 2023, MESA. Accessed October 14, 2026.
      “Recebido o PLV nº 15, de 2023, da Comissão Mista da MPV 1172/2023”
    • MPV 1172/2023: tramitações (API de dados abertos) · Chamber of Deputies Official record
      Where: procedural history of August 24, 2023. Accessed October 14, 2026.
      “Aprovada no Senado Federal”
    • MPV 1172/2023: tramitações (API de dados abertos) · Chamber of Deputies Official record
      Where: procedural history of August 28, 2023, MESA. Accessed October 14, 2026.
      “Transformado na Lei Ordinária 14663/2023. DOU 28/08/2023 PÁG 01 COL 01.”

  14. 14. According to tables from earlier years published by the Federal Revenue Service (Receita Federal), the tax-free bracket of the annual IRPF table was up to R$10,800.00 in calendar year 2001 and up to R$12,696.00 in calendar years 2002 to 2004 (filing years 2003 to 2005).

  15. 15. On the Federal Revenue Service's 2015 taxation page, the monthly incidence table from April 2015 has a zero-rate bracket up to R$1,903.98, based on Law No. 13,149 of July 21, 2015.

    • Tributação de 2015 · Federal Revenue Service of Brazil Official record
      Where: Monthly incidence, header. Accessed October 14, 2026.
      “A partir de abril de 2015.”
    • Tributação de 2015 · Federal Revenue Service of Brazil Official record
      Where: Monthly incidence, first bracket. Accessed October 14, 2026.
      “Até R$ 1.903,98”
    • Tributação de 2015 · Federal Revenue Service of Brazil Official record
      Where: Monthly incidence, reference norm. Accessed October 14, 2026.
      “Lei nº 13.149, de 21 de julho de 2015”

  16. 16. The Statement of Reasons of PL No. 1,087/2025 is EM No. 00019/2025 MF, of March 15, 2025, signed by Fernando Haddad.

  17. 17. On October 1, 2025, the Chamber's plenary approved the Global Substitute Sub-Amendment to PL No. 1,087/2025 by 493 'yes' votes, out of 493, and the matter went to the Senate (PL 1,087-B/2025).

    • PL 1087/2025: tramitações (API de dados abertos) · Chamber of Deputies Official record
      Where: procedural history of October 1, 2025, PLEN. Accessed October 14, 2026.
      “Aprovada a Subemenda Substitutiva Global ao Projeto de Lei nº 1.087, de 2025, adotada pelo relator da Comissão Especial. Sim: 493; Total: 493.”
    • PL 1087/2025: tramitações (API de dados abertos) · Chamber of Deputies Official record
      Where: procedural history of October 1, 2025, PLEN. Accessed October 14, 2026.
      “A matéria vai ao Senado Federal (PL 1.087-B/2025).”
    • PL 1087/2025: tramitações (API de dados abertos) · Chamber of Deputies Official record
      Where: procedural history of approval in plenary (date and sequence). Accessed October 14, 2026.
      “"dataHora":"2025-10-01T13:55","sequencia":162,"siglaOrgao":"PLEN"”

  18. 18. Law No. 15,270/2025 authorizes the Federal Revenue Service to provide the data and calculate the minimum-taxation reducer in the pre-filled IRPF return, based on information from the companies paying profits and dividends.

    • Lei nº 15.270, de 26 de novembro de 2025 (texto publicado) · Federal Senate (Sigen) Official legal act
      Where: art. 16-B, § 7. Accessed October 14, 2026.
      “§ 7º A Secretaria Especial da Receita Federal do Brasil do Ministério da Fazenda poderá fornecer os dados a que se refere este artigo e calcular o valor do redutor na declaração pré-preenchida do Imposto sobre a Renda das Pessoas Físicas, a partir das informações prestadas pelas pessoas jurídicas pagadoras dos lucros e dividendos.”

  19. 19. The same Federal Revenue Service page publishes the Monthly Reduction Table from January 2026 (up to R$5,000.00, a reduction of up to R$312.89 so that the tax due is zero; from R$5,000.01 up to R$7,350.00, a declining reduction), based on Law No. 15,270/2025.

    • Tributação de 2026 · Federal Revenue Service of Brazil Official record
      Where: Monthly Reduction Table, title. Accessed October 14, 2026.
      “Tabela de Redução Mensal”
    • Tributação de 2026 · Federal Revenue Service of Brazil Official record
      Where: Monthly Reduction Table, header. Accessed October 14, 2026.
      “A partir janeiro de 2026.”
    • Tributação de 2026 · Federal Revenue Service of Brazil Official record
      Where: Monthly Reduction Table, first row. Accessed October 14, 2026.
      “até R$ 312,89”
    • Tributação de 2026 · Federal Revenue Service of Brazil Official record
      Where: Monthly Reduction Table, second row. Accessed October 14, 2026.
      “de R$ 5.000,01 até R$ 7.350,00”
    • Tributação de 2026 · Federal Revenue Service of Brazil Official record
      Where: Monthly Reduction Table, reference norm. Accessed October 14, 2026.
      “Lei nº 15.270, de 26 de novembro de 2025”
    • Tributação de 2026 · Federal Revenue Service of Brazil Official record
      Where: Monthly Reduction Table, first row. Accessed October 14, 2026.
      “até R$ 5.000,00”

  20. 20. Law No. 11,482/2007 provides that the annual tax be calculated by an annual progressive table corresponding to the sum of the monthly tables in force in the months of each calendar year.

    • Lei nº 11.482, de 31 de maio de 2007 (texto publicado) · Federal Senate (Sigen) Official legal act
      Where: art. 1, sole paragraph. Accessed October 14, 2026.
      “Parágrafo único. O imposto de renda anual devido incidente sobre os rendimentos de que trata o caput deste artigo será calculado de acordo com tabela progressiva anual correspondente à soma das tabelas progressivas mensais vigentes nos meses de cada ano-calendário.”

  21. 21. According to the Statement of Reasons of MP No. 1,171/2023, the monthly simplified deduction of 25% of the limit of the first bracket would result in R$528.00, and a person with monthly pay of up to R$2,640.00 would have no income taxed at source and no tax to pay on the annual return if they opted for the annual simplified deduction.

    • MPV 1.171/2023: inteiro teor com a Exposição de Motivos EM nº 00057/2023 MF · Chamber of Deputies Official record
      Where: EM No. 00057/2023 MF, item 37, p. 14. Accessed October 14, 2026.
      “37. Nesse contexto, propõe-se que o referido desconto seja equivalente a 25% (vinte e cinco por cento) do valor do limite da primeira faixa da tabela mensal do IRPF, o que resulta em R$ 528,00 (quinhentos e vinte e oito reais).”
    • MPV 1.171/2023: inteiro teor com a Exposição de Motivos EM nº 00057/2023 MF · Chamber of Deputies Official record
      Where: EM No. 00057/2023 MF, item 39, p. 14. Accessed October 14, 2026.
      “39. Portanto, a pessoa física com remuneração mensal no valor de até R$ 2.640,00 (dois mil, seiscentos e quarenta reais) não terá seus rendimentos mensais tributados pelo IRRF, não efetuará recolhimentos mensais mediante o carnê-leão e não terá de pagar o imposto na Declaração de Ajuste Anual do Imposto sobre a Renda da Pessoa Física caso opte pelo desconto simplificado anual.”

  22. 22. According to the Statement of Reasons of MP No. 1,171/2023, the monthly simplified deduction applies to the calculation base of withholding tax and of the carnê-leão (monthly self-assessment) as a minimum deduction limit: if the legal deductions (dependents, social security and alimony) are greater, their sum is used.

    • MPV 1.171/2023: inteiro teor com a Exposição de Motivos EM nº 00057/2023 MF · Chamber of Deputies Official record
      Where: EM No. 00057/2023 MF, item 36, p. 14. Accessed October 14, 2026.
      “Esse desconto será um limite mínimo na dedução utilizada na apuração da base de cálculo mensal do imposto, de modo que, caso a soma das deduções permitidas pela legislação vigente (dependentes, previdência e pensão alimentícia) seja superior ao valor do desconto simplificado mensal, utiliza-se a referida soma em detrimento do desconto simplificado.”
    • MPV 1.171/2023: inteiro teor com a Exposição de Motivos EM nº 00057/2023 MF · Chamber of Deputies Official record
      Where: EM No. 00057/2023 MF, item 36, p. 14. Accessed October 14, 2026.
      “Será permitida também a fruição de um desconto simplificado mensal, a ser utilizado na base de cálculo do Imposto sobre a Renda Retido na Fonte (IRRF) e do recolhimento mensal obrigatório (carnê-leão).”

  23. 23. Law No. 14,663/2023 added § 2 to art. 4 of Law No. 9,250/1995: as an alternative to the deductions, a monthly simplified deduction of 25% of the maximum value of the zero-rate bracket of the monthly table may be used, if it is more beneficial to the taxpayer, without proof of expenses.

    • Lei nº 14.663, de 28 de agosto de 2023 (texto publicado) · Federal Senate (Sigen) Official legal act
      Where: art. 6 (art. 4, § 2, of Law 9,250/1995). Accessed October 14, 2026.
      “§ 2º Alternativamente às deduções de que trata o caput deste artigo, poderá ser utilizado desconto simplificado mensal, correspondente a 25% (vinte e cinco por cento) do valor máximo da faixa com alíquota zero da tabela progressiva mensal, caso seja mais benéfico ao contribuinte, dispensadas a comprovação da despesa e a indicação de sua espécie.”
    • Lei nº 14.663, de 28 de agosto de 2023 (texto publicado) · Federal Senate (Sigen) Official legal act
      Where: art. 6, caput. Accessed October 14, 2026.
      “Art. 6º O art. 4º da Lei nº 9.250, de 26 de dezembro de 1995, passa a vigorar com as seguintes alterações, numerado o parágrafo único como § 1º:”

  24. 24. Under art. 11-A of Law No. 9,250/1995, added by Law No. 15,270/2025, starting in filing year 2027 (calendar year 2026) there is a reduction of the annual tax: up to R$60,000.00 of taxable income, a reduction of up to R$2,694.15, bringing the tax to zero; from R$60,000.01 up to R$88,200.00, a declining reduction; above R$88,200.00, no reduction.

  25. 25. Under art. 6-A of Law No. 9,250/1995, added by Law No. 15,270/2025, from January 2026, profits and dividends paid by the same legal entity to the same individual resident in Brazil in an amount greater than R$50,000.00 in a single month are subject to withholding tax of 10% on the total, with deductions prohibited; excluded are profits relating to results determined up to calendar year 2025, whose distribution was approved by December 31, 2025 and which are payable under civil or business law, provided that payment occurs on the terms originally provided for in the approval act.

    • Lei nº 15.270, de 26 de novembro de 2025 (texto publicado) · Federal Senate (Sigen) Official legal act
      Where: art. 2 (art. 6-A, caput, of Law 9,250/1995). Accessed October 14, 2026.
      “Art. 6º-A. A partir do mês de janeiro do ano-calendário de 2026, o pagamento, o creditamento, o emprego ou a entrega de lucros e dividendos por uma mesma pessoa jurídica a uma mesma pessoa física residente no Brasil em montante superior a R$ 50.000,00 (cinquenta mil reais) em um mesmo mês fica sujeito à retenção na fonte do Imposto sobre a Renda das Pessoas Físicas à alíquota de 10% (dez por cento)”
    • Lei nº 15.270, de 26 de novembro de 2025 (texto publicado) · Federal Senate (Sigen) Official legal act
      Where: art. 6-A, § 1. Accessed October 14, 2026.
      “§ 1º São vedadas quaisquer deduções da base de cálculo.”
    • Lei nº 15.270, de 26 de novembro de 2025 (texto publicado) · Federal Senate (Sigen) Official legal act
      Where: art. 6-A, § 3, I and II. Accessed October 14, 2026.
      “I – relativos a resultados apurados até o ano-calendário de 2025;”
    • Lei nº 15.270, de 26 de novembro de 2025 (texto publicado) · Federal Senate (Sigen) Official legal act
      Where: art. 6-A, § 3, II. Accessed October 14, 2026.
      “II – cuja distribuição tenha sido aprovada até 31 de dezembro de 2025; e”
    • Lei nº 15.270, de 26 de novembro de 2025 (texto publicado) · Federal Senate (Sigen) Official legal act
      Where: art. 2, caput. Accessed October 14, 2026.
      “Art. 2º A Lei nº 9.250, de 26 de dezembro de 1995, passa a vigorar com as seguintes alterações:”

  26. 26. Under art. 16-A of Law No. 9,250/1995, added by Law No. 15,270/2025, starting in filing year 2027 (calendar year 2026), an individual whose total income in the year exceeds R$600,000.00 is subject to the IRPF minimum taxation, with a rate of 10% for income of R$1,200,000.00 or more and a rising rate from 0 to 10% between R$600,000.00 and R$1,200,000.00.

    • Lei nº 15.270, de 26 de novembro de 2025 (texto publicado) · Federal Senate (Sigen) Official legal act
      Where: art. 2 (art. 16-A, caput, of Law 9,250/1995). Accessed October 14, 2026.
      “Art. 16-A. A partir do exercício de 2027, ano-calendário de 2026, a pessoa física cuja soma de todos os rendimentos recebidos no ano-calendário seja superior a R$ 600.000,00 (seiscentos mil reais) fica sujeita à tributação mínima do Imposto sobre a Renda das Pessoas Físicas, nos termos deste artigo.”
    • Lei nº 15.270, de 26 de novembro de 2025 (texto publicado) · Federal Senate (Sigen) Official legal act
      Where: art. 16-A, § 2, I. Accessed October 14, 2026.
      “I – para rendimentos iguais ou superiores a R$ 1.200.000,00 (um milhão e duzentos mil reais), a alíquota será de 10% (dez por cento); e”
    • Lei nº 15.270, de 26 de novembro de 2025 (texto publicado) · Federal Senate (Sigen) Official legal act
      Where: art. 16-A, § 2, II. Accessed October 14, 2026.
      “II – para rendimentos superiores a R$ 600.000,00 (seiscentos mil reais) e inferiores a R$ 1.200.000,00 (um milhão e duzentos mil reais), a alíquota crescerá linearmente de 0 (zero) a 10% (dez por cento)”
    • Lei nº 15.270, de 26 de novembro de 2025 (texto publicado) · Federal Senate (Sigen) Official legal act
      Where: art. 2, caput. Accessed October 14, 2026.
      “Art. 2º A Lei nº 9.250, de 26 de dezembro de 1995, passa a vigorar com as seguintes alterações:”

  27. 27. Art. 16-B of Law No. 9,250/1995, added by Law No. 15,270/2025, grants a reducer of the minimum taxation when the sum of the effective rate of taxation of the legal entity's profits and the effective rate of the minimum taxation exceeds the sum of the nominal rates of the IRPJ and the CSLL: 34% (general rule), 40% (legal entities in private insurance and capitalization and others listed) or 45% (legal entities referred to in item I of § 1 of art. 1 of Complementary Law No. 105 of January 10, 2001); the grant is conditional on the presentation of the legal entity's financial statements.

    • Lei nº 15.270, de 26 de novembro de 2025 (texto publicado) · Federal Senate (Sigen) Official legal act
      Where: art. 16-B, § 1, I. Accessed October 14, 2026.
      “I – 34% (trinta e quatro por cento), no caso de pagamento de lucros ou dividendos pelas pessoas jurídicas não alcançadas pelo disposto nos incisos II e III deste parágrafo;”
    • Lei nº 15.270, de 26 de novembro de 2025 (texto publicado) · Federal Senate (Sigen) Official legal act
      Where: art. 16-B, § 1, II. Accessed October 14, 2026.
      “II – 40% (quarenta por cento), no caso de pagamento de lucros ou dividendos pelas pessoas jurídicas de seguros privados e de capitalização”
    • Lei nº 15.270, de 26 de novembro de 2025 (texto publicado) · Federal Senate (Sigen) Official legal act
      Where: art. 16-B, § 1, III. Accessed October 14, 2026.
      “III – 45% (quarenta e cinco por cento), no caso de pagamento de lucros ou dividendos pelas pessoas jurídicas referidas no inciso I do § 1º do art. 1º da Lei Complementar nº 105, de 10 de janeiro de 2001.”
    • Lei nº 15.270, de 26 de novembro de 2025 (texto publicado) · Federal Senate (Sigen) Official legal act
      Where: art. 16-B, caput. Accessed October 14, 2026.
      “Art. 16-B. Caso se verifique que a soma da alíquota efetiva de tributação dos lucros da pessoa jurídica com a alíquota efetiva da tributação mínima do imposto de renda aplicável à pessoa física beneficiária ultrapassa a soma das alíquotas nominais do imposto sobre a renda das pessoas jurídicas e da Contribuição Social sobre o Lucro Líquido (CSLL), será concedido redutor”
    • Lei nº 15.270, de 26 de novembro de 2025 (texto publicado) · Federal Senate (Sigen) Official legal act
      Where: art. 2, caput. Accessed October 14, 2026.
      “Art. 2º A Lei nº 9.250, de 26 de dezembro de 1995, passa a vigorar com as seguintes alterações:”

  28. 28. Law No. 15,270/2025 added § 4 to art. 10 of Law No. 9,249/1995: profits or dividends paid, credited, delivered, used or remitted abroad are subject to income tax withheld at source at a rate of 10%, with the exceptions in § 5 of the same article (among them, profits relating to results determined up to calendar year 2025 and remittances to foreign governments and sovereign funds).

    • Lei nº 15.270, de 26 de novembro de 2025 (texto publicado) · Federal Senate (Sigen) Official legal act
      Where: art. 3 (art. 10, § 4, of Law 9,249/1995). Accessed October 14, 2026.
      “§ 4º Os lucros ou dividendos pagos, creditados, entregues, empregados ou remetidos ao exterior ficarão sujeitos à incidência do imposto de renda na fonte à alíquota de 10% (dez por cento).”
    • Lei nº 15.270, de 26 de novembro de 2025 (texto publicado) · Federal Senate (Sigen) Official legal act
      Where: art. 3, caput. Accessed October 14, 2026.
      “Art. 3º A Lei nº 9.249, de 26 de dezembro de 1995, passa a vigorar com as seguintes alterações:”

  29. 29. According to the Ministry of Finance FAQ on the proposal, 141.4 thousand taxpayers (0.13% of the total) would begin to contribute at the minimum level: people with income above R$600 thousand per year who do not pay an effective rate of up to 10%, with an average effective rate of 2.54%.

  30. 30. According to the Federal Revenue Service, the tax-free bracket of the annual table became up to R$13,968.00 in calendar year 2005 (filing year 2006), compared with R$12,696.00 in calendar years 2002 to 2004.

  31. 31. According to the Federal Revenue Service, the tax-free bracket of the annual table was up to R$14,992.32 in calendar year 2006 (filing year 2007).

  32. 32. In the compiled text of Law No. 11,482/2007, the table for calendar year 2009, with wording given by Law No. 11,945 of June 4, 2009, taking effect from January 1, 2009, begins with a tax-free bracket up to R$1,434.59 and includes, among others, the brackets from R$1,434.60 up to R$2,150.00 and from R$2,866.71 up to R$3,582.00.

  33. 33. On the Federal Revenue Service's 2010 taxation page, the monthly incidence table has a tax-free bracket up to R$1,499.15, followed by the bracket from R$1,499.16 up to R$2,246.75, and indicates Law No. 11,945 of June 4, 2009 as the governing norm.

    • Tributação de 2010 · Federal Revenue Service of Brazil Official record
      Where: Monthly incidence, first bracket. Accessed October 14, 2026.
      “Até R$ 1.499,15”
    • Tributação de 2010 · Federal Revenue Service of Brazil Official record
      Where: Monthly incidence, second bracket. Accessed October 14, 2026.
      “De R$ 1.499,16 até R$ 2.246,75”
    • Tributação de 2010 · Federal Revenue Service of Brazil Official record
      Where: Monthly incidence, reference norm. Accessed October 14, 2026.
      “Lei nº 11.945, de 4 de junho de 2009”

  34. 34. Provisional Measure No. 1,171 of April 30, 2023, signed by Lula, changed the monthly IRPF table by setting a zero-rate bracket up to R$2,112.00 from May 2023, and entered into force on May 1, 2023.

  35. 35. On the Federal Revenue Service's 2023 taxation page, the monthly incidence table from May 2023 has a zero-rate bracket up to R$2,112.00 and a monthly simplified deduction limit of R$528.00, based on Law No. 14,663/2023; from January to April 2023 the previous table was in force.

    • Tributação de 2023 · Federal Revenue Service of Brazil Official record
      Where: Monthly incidence, first block. Accessed October 14, 2026.
      “A partir de maio de 2023.”
    • Tributação de 2023 · Federal Revenue Service of Brazil Official record
      Where: Monthly incidence, first bracket. Accessed October 14, 2026.
      “Até R$ 2.112,00”
    • Tributação de 2023 · Federal Revenue Service of Brazil Official record
      Where: Monthly incidence, notes. Accessed October 14, 2026.
      “Limite mensal de desconto simplificado: R$ 528,00”
    • Tributação de 2023 · Federal Revenue Service of Brazil Official record
      Where: Monthly incidence, reference norm. Accessed October 14, 2026.
      “Lei nº 14.663, de 28 de agosto de 2023”
    • Tributação de 2023 · Federal Revenue Service of Brazil Official record
      Where: Monthly incidence, second block. Accessed October 14, 2026.
      “De janeiro a abril de 2023.”

  36. 36. Provisional Measure No. 1,206 of February 6, 2024, signed by Lula, set the monthly progressive table from February 2024 with a zero-rate bracket up to R$2,259.20, in force on the date of publication.

  37. 37. On the Federal Revenue Service's 2024 taxation page, the monthly table from February 2024 has a zero-rate bracket up to R$2,259.20 and a monthly simplified deduction limit of R$564.80, based on Law No. 14,848/2024.

    • Tributação de 2024 · Federal Revenue Service of Brazil Official record
      Where: Monthly incidence, first block. Accessed October 14, 2026.
      “A partir de fevereiro de 2024.”
    • Tributação de 2024 · Federal Revenue Service of Brazil Official record
      Where: Monthly incidence, first bracket. Accessed October 14, 2026.
      “Até R$ 2.259,20”
    • Tributação de 2024 · Federal Revenue Service of Brazil Official record
      Where: Monthly incidence, notes. Accessed October 14, 2026.
      “Limite mensal de desconto simplificado: R$ 564,80”
    • Tributação de 2024 · Federal Revenue Service of Brazil Official record
      Where: Monthly incidence, reference norm. Accessed October 14, 2026.
      “Lei n° 14.848, de 1° de maio de 2024”

  38. 38. Provisional Measure No. 1,294 of April 11, 2025, signed by Lula, set the monthly progressive table from May 2025 with a zero-rate bracket up to R$2,428.80.

  39. 39. On the Federal Revenue Service's 2025 taxation page, the monthly table from May 2025 has a zero-rate bracket up to R$2,428.80 and a monthly simplified deduction limit of R$607.20, based on Law No. 15,191/2025; from January to April 2025 the bracket up to R$2,259.20 applied.

    • Tributação de 2025 · Federal Revenue Service of Brazil Official record
      Where: Monthly incidence, first block. Accessed October 14, 2026.
      “A partir de maio de 2025”
    • Tributação de 2025 · Federal Revenue Service of Brazil Official record
      Where: Monthly incidence, first bracket. Accessed October 14, 2026.
      “Até R$ 2.428,80”
    • Tributação de 2025 · Federal Revenue Service of Brazil Official record
      Where: Monthly incidence, notes. Accessed October 14, 2026.
      “Limite mensal de desconto simplificado: R$ 607,20”
    • Tributação de 2025 · Federal Revenue Service of Brazil Official record
      Where: Monthly incidence, reference norm. Accessed October 14, 2026.
      “Lei nº 15.191, de 11 de agosto de 2025”
    • Tributação de 2025 · Federal Revenue Service of Brazil Official record
      Where: second block. Accessed October 14, 2026.
      “De janeiro a abril de 2025”
    • Tributação de 2025 · Federal Revenue Service of Brazil Official record
      Where: second block, first bracket. Accessed October 14, 2026.
      “Até R$ 2.259,20”

  40. 40. Law No. 15,270/2025 entered into force on the date of its publication and takes effect from January 1, 2026; it revoked art. 11 of Law No. 9,250/1995.

  41. 41. The Statement of Reasons of MP No. 1,171/2023 estimates a revenue reduction from updating the monthly IRPF table of R$3.20 billion in 2023 (7 months), R$5.88 billion in 2024 and R$6.27 billion in 2025 (official estimate, not execution).

  42. 42. The Statement of Reasons of MP No. 1,171/2023 states that, in 2023, the revenue reduction resulting from the update of the values in the monthly IRPF table would be offset by the estimated increase in revenue resulting from the measures established in Chapter V of Title I and that, in 2024 and 2025, the Ministry of Finance would consider, in the revenue estimates of the respective budgets, the amounts resulting from the measures.

    • MPV 1.171/2023: inteiro teor com a Exposição de Motivos EM nº 00057/2023 MF · Chamber of Deputies Official record
      Where: EM No. 00057/2023 MF, item 45, p. 15. Accessed October 14, 2026.
      “(1) em 2023, a redução de receita decorrente da atualização dos valores da tabela mensal do IRPF será compensada com a estimativa de incremento de arrecadação decorrente das medidas estabelecidas no Capítulo V do Título I; e (2) em 2024 e 2025, o Ministério da Fazenda vai considerar, nas estimativas de receitas dos respectivos orçamentos, os valores decorrentes das medidas ora implementadas.”
    • MPV 1.171/2023: inteiro teor com a Exposição de Motivos EM nº 00057/2023 MF · Chamber of Deputies Official record
      Where: EM No. 00057/2023 MF, item 1, p. 10. Accessed October 14, 2026.
      “Submeto à apreciação de Vossa Excelência o Projeto de Medida Provisória que trata das regras de incidência do Imposto de Renda da Pessoa Física (IRPF) sobre a renda do capital aplicado no exterior por pessoas físicas residentes no País e altera os valores da tabela mensal do IRPF.”

  43. 43. The Statement of Reasons of MP No. 1,294/2025, based on studies by the Federal Revenue Service, estimates a revenue reduction of R$3.29 billion in 2025, R$5.34 billion in 2026 and R$5.73 billion in 2027, and states that the 2026 and 2027 amounts were already considered in the estimate for PL No. 1,087/2025 (official estimate, not execution).

    • MPV 1.294/2025: inteiro teor com a Exposição de Motivos EM nº 00025/2025 MF · Chamber of Deputies Official record
      Where: EM No. 00025/2025 MF, item 5. Accessed October 14, 2026.
      “R$ 3,29 bilhões (três bilhões e duzentos e noventa milhões de reais) em 2025; R$ 5,34 bilhões (cinco bilhões e trezentos e quarenta milhões de reais) em 2026; e R$ 5,73 bilhões (cinco bilhões e setecentos e trinta milhões de reais) em 2027.”
    • MPV 1.294/2025: inteiro teor com a Exposição de Motivos EM nº 00025/2025 MF · Chamber of Deputies Official record
      Where: EM No. 00025/2025 MF, item 5. Accessed October 14, 2026.
      “Registre-se, por oportuno, que a estimativa de redução de receita relativa a 2026 e 2027 já está considerada, de forma consolidada, na estimativa que acompanhou o Projeto de Lei nº 1.087 de 2025, não sendo, por conseguinte, um impacto adicional ao que consta na referida proposta.”

  44. 44. EM No. 00019/2025 MF, citing a Federal Revenue Service study, estimates revenue waived through the tax reduction of R$25.84 billion in 2026, R$27.72 billion in 2027 and R$29.68 (billion) in 2028 (estimate for the original proposal, not execution).

    • PL 1.087/2025: inteiro teor com a Exposição de Motivos EM nº 00019/2025 MF · Chamber of Deputies Official record
      Where: EM, item 24, p. 14. Accessed October 14, 2026.
      “Estudo elaborado pela Secretaria Especial da Receita Federal do Brasil estima uma renúncia de receitas, em 2026, de R$ 25,84 bilhões (vinte e cinco bilhões e oitocentos e quarenta milhões de reais), em 2027, de R$ 27,72 bilhões (vinte e sete bilhões e setecentos e vinte milhões de reais), e em 2028, de R$ 29,68 (vinte e nove bilhões e seiscentos e oitenta milhões de reais).”

  45. 45. To offset the revenue waiver, EM No. 00019/2025 MF estimates revenue from the individual minimum tax of R$25.22 billion (2026), R$29.49 billion (2027) and R$29.83 billion (2028), and from dividends sent abroad of R$8.9 billion, R$9.69 billion and R$9.81 billion, totaling R$34.12 billion, R$39.18 billion and R$39.64 billion.

  46. 46. Law No. 15,270/2025 provides that states, the Federal District and municipalities be compensated for the revenue reduction by the increase in their respective participation funds resulting from the taxation of dividends remitted abroad and from the minimum taxation; if insufficient, the Union compensates quarterly with revenue that exceeds the law's impact estimates.

    • Lei nº 15.270, de 26 de novembro de 2025 (texto publicado) · Federal Senate (Sigen) Official legal act
      Where: art. 4, caput. Accessed October 14, 2026.
      “Art. 4º Os Estados, o Distrito Federal e os Municípios serão compensados pela redução de receitas em razão do disposto nos arts. 3º-A e 11-A da Lei nº 9.250, de 26 de dezembro de 1995, com o aumento de receitas dos respectivos Fundos de Participação”
    • Lei nº 15.270, de 26 de novembro de 2025 (texto publicado) · Federal Senate (Sigen) Official legal act
      Where: art. 4, sole paragraph. Accessed October 14, 2026.
      “Parágrafo único. Caso o aumento das receitas de que trata o caput deste artigo seja insuficiente para a promoção da compensação, ela será realizada trimestralmente pela União com o valor equivalente às receitas decorrentes da aprovação desta Lei que excedam as estimativas de impacto orçamentário e financeiro desta Lei.”

  47. 47. Under Law No. 15,270/2025, the Union's revenue resulting from the law that exceeds what is needed to offset the tax reduction and the federative entities will be considered a source of compensation in calculating the CBS reference rate for the following year.

    • Lei nº 15.270, de 26 de novembro de 2025 (texto publicado) · Federal Senate (Sigen) Official legal act
      Where: art. 5, caput. Accessed October 14, 2026.
      “Art. 5º A parcela da arrecadação da União resultante desta Lei que exceder o montante necessário para compensar a redução do imposto devido, prevista nos arts. 3º-A e 11-A da Lei nº 9.250, de 26 de dezembro de 1995, e a compensação de que trata o art. 4º desta Lei serão consideradas como fonte de compensação para o cálculo da alíquota de referência da Contribuição Social sobre Bens e Serviços (CBS) do ano subsequente”

  48. 48. The Ministry of Finance FAQ presents the minimum taxation as a compensatory measure: a reduction in Union revenue of R$25.84 billion in 2026 against an increase in revenue of R$25.22 billion from the minimum taxation and R$8.9 billion from the 10% tax on dividend remittances abroad (government estimates).

  49. 49. The Ministry of Finance FAQ on the proposal states that 10 million Brazilians would benefit from the new exemption and that 65% of filers (about 26 million people) would be fully exempt (government estimate, not an observed result).

  50. 50. According to the same Ministry of Finance FAQ, 10 million Brazilians will benefit from the new exemption and, adding the 10 million already benefited by the 2023 and 2024 changes, 20 million people no longer pay Income Tax since 2023.

  51. 51. MP No. 1,171/2023 was not converted into law: the Chamber records its status as 'Perdeu a Eficácia' (Lost Effectiveness), and the Senate's record shows Act of the President of the National Congress No. 62 of August 30, 2023, declaring its validity ended.

  52. 52. The monthly reduction is limited to the tax determined by the monthly progressive table, and taxpayers with monthly taxable income above R$7,350.00 receive no reduction; the reduction also applies to the tax withheld at source on the thirteenth-month salary.

    • Lei nº 15.270, de 26 de novembro de 2025 (texto publicado) · Federal Senate (Sigen) Official legal act
      Where: art. 3-A, § 1. Accessed October 14, 2026.
      “§ 1º O valor da redução de que trata o caput deste artigo fica limitado ao valor do imposto determinado de acordo com a tabela progressiva mensal e com o disposto no art. 4º desta Lei.”
    • Lei nº 15.270, de 26 de novembro de 2025 (texto publicado) · Federal Senate (Sigen) Official legal act
      Where: art. 3-A, § 2. Accessed October 14, 2026.
      “§ 2º Os contribuintes que tiverem rendimentos tributáveis sujeitos à incidência mensal superior a R$ 7.350,00 (sete mil, trezentos e cinquenta reais) não terão redução no imposto devido.”
    • Lei nº 15.270, de 26 de novembro de 2025 (texto publicado) · Federal Senate (Sigen) Official legal act
      Where: art. 3-A, § 3. Accessed October 14, 2026.
      “§ 3º A redução do imposto de que trata este artigo também será aplicada no cálculo do imposto cobrado exclusivamente na fonte no pagamento do décimo terceiro salário”

  53. 53. The Federal Revenue Service's taxation pages report the same amount of exempt pension income for people over 65 in 2015 and in 2026: R$1,903.98 per month.

    • Tributação de 2015 · Federal Revenue Service of Brazil Official record
      Where: Monthly incidence from April 2015, notes. Accessed October 14, 2026.
      “Rendimentos previdenciários isentos para maiores de 65 anos: R$ 1.903,98”
    • Tributação de 2026 · Federal Revenue Service of Brazil Official record
      Where: Monthly Incidence Table, notes. Accessed October 14, 2026.
      “Rendimentos previdenciários isentos para maiores de 65 anos: R$ 1.903,98”

  54. 54. Art. 6 of Law No. 15,270 of November 26, 2025 provides that, within 1 (one) year, the Executive Branch send to the National Congress a bill providing for a national policy for updating the amounts set out in the Individual Income Tax legislation.

    • Lei nº 15.270, de 26 de novembro de 2025 (texto publicado) · Federal Senate (Sigen) Official legal act
      Where: art. 6. Accessed October 14, 2026.
      “Art. 6º No prazo de 1 (um) ano, o Poder Executivo enviará ao Congresso Nacional projeto de lei com a previsão de política nacional de atualização dos valores previstos na legislação do Imposto sobre a Renda das Pessoas Físicas.”

  55. 55. According to EM No. 00019/2025 MF, the fiscal impact of the reducer (art. 16-B) and of the credit for residents abroad (art. 10-A) was not estimated, because it depends on the regulatory act of the Executive Branch.

    • PL 1.087/2025: inteiro teor com a Exposição de Motivos EM nº 00019/2025 MF · Chamber of Deputies Official record
      Where: EM, item 25, p. 14. Accessed October 14, 2026.
      “impacto fiscal do redutor previsto no art. 16-B da Lei nº 9.250, de 1995, e do crédito previsto no art. 10-A da lei nº 9.249, de 1995, não foi estimado já que tais estudos dependem de especificações e informações que somente serão conhecidas quando da elaboração do ato regulamentador do Poder Executivo.”

  56. 56. The Ministry of Finance FAQ describes the proposal (a partial discount for those earning between R$5,000.00 and R$7,000.00 and an exemption bracket up to R$2,259.20), and not the text of Law No. 15,270/2025, under which taxpayers with taxable income subject to monthly incidence above R$7,350.00 will not receive a reduction in the tax due.

  57. 57. According to the Statement of Reasons of MP No. 1,294/2025, the zero-rate limit would increase by 7.507%, from R$2,259.20 to R$2,428.80, with the objective of completely removing taxation on the income bracket of up to R$3,036.00; the change affects the calculation for all taxpayers, because of the progressivity of the table.

    • MPV 1.294/2025: inteiro teor com a Exposição de Motivos EM nº 00025/2025 MF · Chamber of Deputies Official record
      Where: EM No. 00025/2025 MF, item 2. Accessed October 14, 2026.
      “com vistas a aumentar o valor do limite de aplicação da alíquota zero em 7,507% (sete inteiros e quinhentos e sete milésimos por cento)”
    • MPV 1.294/2025: inteiro teor com a Exposição de Motivos EM nº 00025/2025 MF · Chamber of Deputies Official record
      Where: EM No. 00025/2025 MF, item 2. Accessed October 14, 2026.
      “Assim, o valor para aplicação da alíquota zero passará de R$ 2.259,20 (dois mil, duzentos e cinquenta e nove reais e vinte centavos) para R$ 2.428,80 (dois mil, quatrocentos e vinte e oito reais e oitenta centavos).”
    • MPV 1.294/2025: inteiro teor com a Exposição de Motivos EM nº 00025/2025 MF · Chamber of Deputies Official record
      Where: EM No. 00025/2025 MF, item 3. Accessed October 14, 2026.
      “Embora o objetivo principal da proposta seja o de reduzir a incidência do IRPF sobre as rendas mais baixas, inclusive com o afastamento por completo da tributação incidente sobre a faixa de renda de até R$ 3.036,00 (três mil, trinta e seis reais), a alteração da tabela progressiva mensal afeta a apuração do imposto para todos os contribuintes do IRPF, em função da progressividade da tabela.”

  58. 58. PL No. 1,087/2025 was introduced in the Chamber by the Executive Branch on March 18, 2025, with a message requesting urgency (MSC 299/2025, art. 64, § 1, of the Constitution); on May 5, 2025, MSC 520/2025 canceled the urgency and the bill moved to the priority regime.

  59. 59. In the original proposal (EM No. 00019/2025 MF), the reduction would be up to R$312.89, so that the tax would be zero for monthly income of up to R$5,000.00, and declining from R$5,000.01 up to R$7,000.00.

    • PL 1.087/2025: inteiro teor com a Exposição de Motivos EM nº 00019/2025 MF · Chamber of Deputies Official record
      Where: EM, item 3, p. 10. Accessed October 14, 2026.
      “de modo que o imposto devido seja zero no caso de pessoas físicas que auferem rendimentos tributáveis sujeitos ao ajuste mensal de até R$ 5.000,00 (cinco mil reais).”
    • PL 1.087/2025: inteiro teor com a Exposição de Motivos EM nº 00019/2025 MF · Chamber of Deputies Official record
      Where: EM, item 4, p. 10. Accessed October 14, 2026.
      “Para isso, a redução do imposto devido será de até R$ 312,89 (trezentos e doze reais e oitenta e nove centavos). No caso de rendimentos tributáveis sujeitos ao ajuste mensal de R$ 5.000,01 (cinco mil reais e um centavo) até R$ 7.000,00 (sete mil reais), a redução do imposto será decrescente linearmente”

  60. 60. EM No. 00019/2025 MF states that the proposed reduction takes into account the exemption bracket updated to two minimum wages, R$3,036.00, 'as announced by the federal government', with a first bracket of the monthly table of R$2,428.80.

    • PL 1.087/2025: inteiro teor com a Exposição de Motivos EM nº 00019/2025 MF · Chamber of Deputies Official record
      Where: EM, item 5, p. 10. Accessed October 14, 2026.
      “É importante destacar que a dedução proposta no projeto considera o ajuste da faixa de isenção do Imposto sobre a Renda das Pessoas Físicas (IRPF) atualizado em dois salários-mínimos, no valor de R$ 3.036,00 (três mil e trinta e seis reais), conforme anunciado pelo governo federal.”
    • PL 1.087/2025: inteiro teor com a Exposição de Motivos EM nº 00019/2025 MF · Chamber of Deputies Official record
      Where: EM, item 5, p. 10. Accessed October 14, 2026.
      “Assim, o presente projeto considera que o valor da primeira faixa de isenção da tabela progressiva mensal será de R$ 2.428,80 (dois mil, quatrocentos e vinte e oito reais e oitenta centavos).”

  61. 61. Law No. 14,663/2023 gave new wording to item IX of art. 1 of Law No. 11,482/2007, limiting the earlier table to the period from April 2015 to April 2023; the Statement of Reasons of MP No. 1,171/2023 states that the upper limit of the zero-rate bracket then in force was R$1,903.98.

    • Lei nº 14.663, de 28 de agosto de 2023 (texto publicado) · Federal Senate (Sigen) Official legal act
      Where: art. 5 (new wording of art. 1, IX, of Law 11,482/2007). Accessed October 14, 2026.
      “IX – a partir do mês de abril do ano-calendário de 2015 até o mês de abril do ano-calendário de 2023:”
    • Lei nº 14.663, de 28 de agosto de 2023 (texto publicado) · Federal Senate (Sigen) Official legal act
      Where: art. 5, caput. Accessed October 14, 2026.
      “Art. 5º O art. 1º da Lei nº 11.482, de 31 de maio de 2007, passa a vigorar com as seguintes alterações:”
    • MPV 1.171/2023: inteiro teor com a Exposição de Motivos EM nº 00057/2023 MF · Chamber of Deputies Official record
      Where: EM No. 00057/2023 MF, item 35, p. 14. Accessed October 14, 2026.
      “Assim, o valor atualmente vigente passará de R$ 1.903,98 (mil, novecentos e três reais e noventa e oito centavos) para R$ 2.112,00 (dois mil, cento e doze reais), com efeito a partir do mês de maio de 2023.”

  62. 62. According to EM No. 00019/2025 MF, the measure would be monitored by the Secretariat of Economic Policy of the Ministry of Finance and evaluated annually in the Report on the Distribution of Income and Wealth of the Brazilian Population, with data from the Federal Revenue Service.

    • PL 1.087/2025: inteiro teor com a Exposição de Motivos EM nº 00019/2025 MF · Chamber of Deputies Official record
      Where: EM, item 27, ii, p. 15. Accessed October 14, 2026.
      “ii) será acompanhada pela Secretaria de Política Econômica do Ministério da Fazenda e avaliada anualmente no âmbito do Relatório sobre a Distribuição da Renda e da Riqueza da População Brasileira a partir de dados a serem disponibilizados pela Receita Federal do Brasil.”

  63. 63. The statements of reasons of MPs No. 1,171/2023 and No. 1,294/2025 point to the pressing need to update the monthly IRPF table, which can be implemented from the month of May of calendar year 2023 and 2025, respectively, for purposes of calculating withholding tax and the carnê-leão (monthly self-assessment).

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