2025 Income Tax Table - Rates and Calculation Guide
Complete 2025 IRPF table with current tax rates, exemption brackets, and step-by-step calculation guide for Brazilian taxpayers.
The 2025 IRPF table maintains the same tax brackets as the previous year, but it’s essential to know the exact amounts to correctly calculate the monthly deduction from your salary. Income tax applies to earnings above R$ 2,259.20 monthly.
With the new rules in effect, CLT (labor law) workers, MEI (micro-entrepreneurs), and self-employed individuals need to understand how the calculation works to avoid surprises in their annual tax return.
Updated 2025 IRPF Table
Tax Brackets
The progressive income tax table maintains five tax brackets in 2025. Each bracket has a specific rate that applies only to amounts exceeding the previous limit.
| Bracket | Calculation Base (R$) | Rate | Amount to Deduct (R$) |
|---|---|---|---|
| 1st | Up to 2,259.20 | Exempt | - |
| 2nd | From 2,259.21 to 2,826.65 | 7.5% | 169.44 |
| 3rd | From 2,826.66 to 3,751.05 | 15% | 381.44 |
| 4th | From 3,751.06 to 4,664.68 | 22.5% | 662.77 |
| 5th | Above 4,664.68 | 27.5% | 896.00 |
Tax Rates by Salary Range
The calculation is progressive, meaning you don’t pay 27.5% on your entire salary if you earn more than R$ 4,664.68. The maximum rate applies only to amounts exceeding that limit.
Example: Salary of R$ 5,000 → only R$ 335.32 falls in the 27.5% bracket, the rest is taxed at lower rates.
To simplify monthly calculations, use the amount to deduct from the table. This amount already considers all previous brackets and simplifies the calculation.
Key Changes in 2025
Value Maintenance
Unlike previous years, there was no correction to the 2025 IRPF table. The amounts remain unchanged since the last update.
This government decision means workers continue paying the same percentage of income tax, with no tax relief from inflation adjustment.
Comparison with Previous Years
| Year | Exemption Bracket (R$) | Maximum Rate |
|---|---|---|
| 2023 | 2,112.00 | 27.5% |
| 2024 | 2,259.20 | 27.5% |
| 2025 | 2,259.20 | 27.5% |
The last significant correction occurred in May 2023, when the exemption bracket rose from R$ 1,903.98 to R$ 2,112.00.
How to Calculate IRPF
Step-by-Step Calculation
Monthly income tax calculation follows a simple formula when you know your tax bracket:
- Identify gross salary (before deductions)
- Subtract INSS (social security) contribution
- Apply the corresponding bracket rate
- Subtract the deduction amount
Practical Example
Let’s calculate income tax for a salary of R$ 4,500.00:
Step 1: Gross salary = R$ 4,500.00
Step 2: INSS (11%) = R$ 495.00
Step 3: Tax base = R$ 4,005.00
Step 4: 4th bracket (22.5%) - Deduction amount R$ 662.77
Result: R$ 4,005.00 × 0.225 - R$ 662.77 = R$ 238.36
Use our income tax calculator to automatically calculate with any salary amount.
Important Considerations
The monthly deduction is provisional. In your annual return, you may be entitled to a refund or pay additional tax, depending on applicable deductions.
Workers with multiple income sources should add all earnings to determine the correct tax bracket.
Allowed Deductions
Dependents
Each dependent (children up to 21, spouse without own income) allows a deduction of R$ 189.59 monthly. This deduction directly reduces the income tax calculation base.
- Children up to 21 or 24 if university students
- Spouse without own earnings
- Parents over 65 whom you support
- People with disabilities
Medical Expenses
Health expenses have no limit for deduction, provided they’re documented with valid receipts:
- Medical and dental consultations
- Laboratory tests
- Hospital admissions
- Health insurance plans
- Prescription medications
Education
Education deduction is limited to R$ 3,561.50 annually per person (you + each dependent):
- Elementary, middle, and higher education
- Graduate school, master’s, doctorate
- Professional technical courses
- Does not include free courses or languages
IRPF Exempt in 2025
Who Doesn’t Pay Income Tax
Workers with monthly income up to R$ 2,259.20 are exempt from monthly income tax deduction. This includes:
- Salaries up to R$ 2,259.20
- Retirement and pensions in this range
- MEI earnings within the limit
Special Exempt Income
Some types of income are totally exempt from income tax, regardless of amount:
- Accident compensation or insurance
- Inheritance and donations (may have state tax)
- Savings account earnings
- Capital gains from selling your only residential property (up to R$ 440,000)
Guaranteed Refund
Even if exempt from monthly deduction, you may be entitled to a refund if:
- You had income tax withheld from other sources (vacation pay, 13th salary)
- You paid tax on financial investments
- You have high medical or educational expenses
Frequently Asked Questions
How do I know if I need to pay income tax in 2025?
You must pay income tax if your monthly income is above R$ 2,259.20 or if you had annual earnings above R$ 30,639.90 in 2024. The deduction is automatic on payroll for CLT workers.
Can I deduct gym and physical therapy expenses?
Gym is not deductible, as it’s not considered a medical expense. However, physical therapy with medical prescription can be fully deducted, provided you have a receipt from a licensed professional.
Does MEI pay income tax on revenue?
MEI doesn’t pay income tax on company revenue, only on earnings exceeding R$ 81,000 annually. If you have other income (CLT, rent), you must add everything to calculate income tax due.
What’s the difference between monthly and annual income tax?
Monthly income tax is a provisional payroll deduction. Annual income tax is the final calculation in your tax return, where you may get a refund or pay more tax, depending on your total deductions.
Do retirees pay income tax?
Retirees pay income tax following the same table, but are entitled to an additional discount of R$ 1,903.98 if they’re over 65. Retirement benefits up to R$ 2,259.20 are exempt at any age.
How does income tax work for those with two jobs?
Each company deducts income tax separately, but in your annual return you must report both incomes. There’s usually tax to pay, as the sum may put you in a higher tax bracket.
Can I deduct my parents’ health insurance?
Yes, if your parents are your dependents on the tax return (you support them and they have annual income below R$ 24,511.92). Health insurance for dependents is fully deductible, with no amount limit.