2024 Income Tax Table: Rates, Exemptions & Calculator
Complete 2024 IRPF table with updated brackets, rates, and deductions. Calculate your monthly income tax discount with practical examples.
The 2024 Income Tax table maintains the same tax brackets as 2023, but understanding the rates and deductions is essential to correctly calculate the discount from your salary. With the exemption threshold at R$ 2,112.00, millions of Brazilians are exempt from IRPF (income tax).
This guide presents all updated brackets, applicable rates, and practical examples so you can understand exactly how much will be deducted from your monthly salary.
2024 Income Tax Table
Updated tax brackets
The 2024 IRPF (income tax) table maintains five tax brackets, from total exemption to the maximum rate of 27.5%. Each bracket has a specific rate and a deduction amount that simplifies the calculation.
| Salary Range | Rate | Deduction Amount |
|---|---|---|
| Up to R$ 2,112.00 | Exempt | - |
| From R$ 2,112.01 to R$ 2,826.65 | 7.5% | R$ 158.40 |
| From R$ 2,826.66 to R$ 3,751.05 | 15% | R$ 370.40 |
| From R$ 3,751.06 to R$ 4,664.68 | 22.5% | R$ 651.73 |
| Above R$ 4,664.68 | 27.5% | R$ 884.96 |
Rates by salary bracket
The progressive system means you pay different rates on each portion of your salary. Someone earning R$ 5,000 doesn’t pay 27.5% on the entire amount, but rather:
- R$ 2,112.00: exempt (0%)
- R$ 714.65: taxed at 7.5%
- R$ 924.40: taxed at 15%
- R$ 913.63: taxed at 22.5%
- R$ 335.32: taxed at 27.5%
The deduction amount from the table already considers this progressive calculation, making the process simpler.
How to calculate IRPF
Tax base and discounts
IRPF calculation applies to the taxable base, which is the gross salary minus mandatory deductions. The main discounts that reduce the base are:
- INSS (social security): social security contribution (up to R$ 908.85 in 2024)
- Alimony: full amount deducted
- Union dues: when mandatory
Example: Salary of R$ 4,000 → INSS discount of R$ 436.35 → IRPF base of R$ 3,563.65
Allowed deductions
For monthly calculation, the main deductions are limited and specific:
- Dependents: R$ 189.59 per dependent
- Alimony: full amount paid
- Private pension: limited to 12% of annual gross income
Most deductions (health, education, donations) only apply to the annual Income Tax return, not to the monthly payroll discount.
Dependents and their deductions
Each dependent reduces R$ 189.59 from the monthly IRPF calculation base. Dependents accepted by the Federal Revenue include:
- Children up to 21 years old or up to 24 if university students
- Spouse with no income or low income
- Parents over 65 years old (depending on income)
- Stepchildren who meet the children’s rules
The dependent deduction is automatic on payroll, as long as it’s reported to the employer.
Income Tax Exemption
Who is eligible
All workers with monthly income up to R$ 2,112.00 are exempt from Income Tax. This exemption threshold was not adjusted in 2024, remaining the same as the previous year.
For those earning exactly R$ 2,112.00, there is no IRPF discount on payroll. Taxation only begins from the first real that exceeds this amount.
Exemption amounts
Exemption is calculated on the taxable base, not on gross salary. This means INSS deductions can make salaries above R$ 2,112.00 exempt:
Example: Gross salary of R$ 2,300 → INSS discount of R$ 189.82 → IRPF base of R$ 2,110.18 → exempt
Workers with gross salaries up to approximately R$ 2,350 may be exempt, depending on applied deductions.
Practical calculation examples
Salary of R$ 3,500.00
For a single worker with a salary of R$ 3,500:
- Gross salary: R$ 3,500.00
- INSS discount: R$ 311.82 (8.91%)
- IRPF base: R$ 3,188.18
- IRPF due: R$ 106.82 (using the 15% bracket and deduction of R$ 370.40)
Salary of R$ 6,000.00 with 2 dependents
For a worker with 2 dependents and salary of R$ 6,000:
- Gross salary: R$ 6,000.00
- INSS discount: R$ 713.10 (maximum)
- Dependent deduction: R$ 379.18 (2 × R$ 189.59)
- IRPF base: R$ 4,907.72
- IRPF due: R$ 464.36
Use our IRPF calculator to simulate different scenarios and verify the exact discount from your salary.
Changes compared to 2023
Table without adjustment
The 2024 IRPF table was not adjusted, remaining identical to 2023. The exemption threshold remains at R$ 2,112.00 and other brackets were not corrected for inflation.
This absence of correction represents a loss of purchasing power for workers, as inflation reduces the real value of the exemption threshold.
Inflation impact
With accumulated inflation, workers who were previously close to exemption may have exceeded the threshold and started paying IRPF. The purchasing power of the exemption threshold decreased compared to the previous year.
Updated INSS limits
Although the IRPF table didn’t change, INSS contribution limits were adjusted for 2024. The ceiling increased to R$ 7,507.49, raising the maximum monthly discount to R$ 908.85.
This increase in INSS discount may benefit some workers by reducing the IRPF calculation base.
Online calculator
Our IRPF calculator allows you to quickly simulate Income Tax discounts based on your salary, number of dependents, and other deductions.
The tool is free and automatically considers 2024 brackets, facilitating monthly financial planning. You can test different scenarios and understand how changes in salary or number of dependents affect the discount.
Frequently Asked Questions
What is the IRPF exemption threshold in 2024?
The IRPF exemption threshold in 2024 is R$ 2,112.00 monthly. Those with taxable income up to this amount don’t pay withholding Income Tax.
How to calculate IRPF on salary?
To calculate IRPF: 1) Subtract INSS from gross salary; 2) Subtract R$ 189.59 per dependent; 3) Apply the rate for the corresponding bracket; 4) Subtract the deduction amount from the table.
How many dependents can I declare for monthly IRPF?
There’s no legal limit on dependents, but they must meet Federal Revenue rules. Each dependent deducts R$ 189.59 monthly from the IRPF calculation base.
What changed in the 2024 IRPF table?
The 2024 IRPF table had no changes compared to 2023. All tax brackets, rates, and deduction amounts remained the same.
Can I be exempt from IRPF earning more than R$ 2,112?
Yes, it’s possible to be exempt earning above R$ 2,112 if mandatory deductions (INSS, alimony, dependents) reduce the taxable base to up to R$ 2,112.00.
When is IRPF withheld at source?
IRPF is deducted monthly from payroll for all CLT (labor law) workers whose taxable base exceeds R$ 2,112.00, following the progressive rate table.
How to use Sethian’s IRPF calculator?
In the IRPF calculator, enter your gross salary, number of dependents, and other deductions. The tool automatically calculates monthly IRPF and net amount to receive.