2026 Income Tax Table: New Rates and Tax Brackets
Updated 2026 IRPF table with new tax brackets and rates. Calculate your salary discount correctly with the 6.2% adjustment. Calculator included.
The 2026 Income Tax table brought important adjustments to tax brackets and rates that directly impact the discount on your salary. If you earn above R$ 2,259.20, you need to understand these changes to correctly calculate the IRPF (income tax) deducted from your payroll.
The federal government updated the values by 6.2% compared to 2025, following the official inflation index. This means more people became exempt and those who pay had a proportional reduction in monthly discount.
2026 Income Tax Table
New rates and brackets
The 2026 IRPF table maintains the same 4 tax rates (7.5%, 15%, 22.5% and 27.5%), but with updated income brackets:
| Income Bracket (R$) | Rate | Deductible Amount (R$) |
|---|---|---|
| Up to 2,259.20 | Exempt | - |
| From 2,259.21 to 2,826.65 | 7.5% | 169.44 |
| From 2,826.66 to 3,751.05 | 15% | 381.44 |
| From 3,751.06 to 4,664.68 | 22.5% | 662.77 |
| Above 4,664.68 | 27.5% | 896.00 |
Changes from 2025
The main changes were in bracket values, not in rates:
- Exemption bracket: increased from R$ 2,112.00 to R$ 2,259.20
- Second bracket: rose from R$ 2,826.65 to R$ 2,996.85
- Third bracket: went from R$ 3,751.05 to R$ 3,981.12
- Fourth bracket: moved from R$ 4,664.68 to R$ 4,941.78
This means approximately 180,000 taxpayers left the taxation system and moved to the exempt bracket.
Impact on monthly discount
The adjustment represents average savings of R$ 15 to R$ 45 per month for most workers who pay income tax.
Example: Someone earning R$ 3,500 paid R$ 144.07 in 2025 and now pays R$ 131.82 — savings of R$ 12.25/month.
How to use the income tax table
Step-by-step calculation
IRPF calculation follows a simple formula after applying INSS (social security) deductions:
- Calculation base = Gross salary - INSS discount - other deductions
- Identify the bracket in the table above
- Apply the formula: (Base × Rate) - Deductible amount
Deductible amount
The deductible amount is a fixed value that simplifies the calculation. It prevents you from having to calculate each bracket separately — just apply your bracket’s rate and subtract this value.
Deductions before calculation
Before using the table, you can reduce the base with:
- INSS contribution: mandatory 8% to 14% discount
- Alimony: fully deductible amount
- Private pension contribution: up to 12% of income
- Dependents: R$ 189.59 per dependent/month
Practical examples by salary range
Salaries up to R$ 5,000
Salary R$ 2,500 (second bracket):
- Base after INSS: R$ 2,300.50
- Income tax calculation: (R$ 2,300.50 × 7.5%) - R$ 169.44 = R$ 3.10
Salary R$ 4,000 (third bracket):
- Base after INSS: R$ 3,720.00
- Income tax calculation: (R$ 3,720.00 × 15%) - R$ 381.44 = R$ 176.56
Salaries above R$ 10,000
Salary R$ 8,000 (fourth bracket):
- Base after INSS: R$ 7,200.00
- Income tax calculation: (R$ 7,200.00 × 22.5%) - R$ 662.77 = R$ 957.23
Salary R$ 15,000 (fifth bracket):
- Base after INSS: R$ 13,200.00
- Income tax calculation: (R$ 13,200.00 × 27.5%) - R$ 896.00 = R$ 2,734.00
Compare with previous years
| Salary | 2025 Income Tax | 2026 Income Tax | Savings |
|---|---|---|---|
| R$ 3,000 | R$ 69.20 | R$ 53.82 | R$ 15.38 |
| R$ 5,000 | R$ 354.67 | R$ 331.17 | R$ 23.50 |
| R$ 8,000 | R$ 980.73 | R$ 957.23 | R$ 23.50 |
Use our income tax calculator to simulate your exact discount with the new rates.
Allowed deductions
Dependents
Each dependent reduces R$ 189.59 from the monthly calculation base. Dependents include:
- Children up to 21 years old (or 24 if university students)
- Spouse without own income
- Parents over 65 financially dependent
- Person with disability under your care
Deductible expenses
Main expenses that reduce income tax in annual declaration:
- Education: up to R$ 3,561.50 per person
- Healthcare: no value limit
- Private pension: up to 12% of annual income
- Alimony: full amount
- Cash book (for self-employed): proven expenses
Money-saving strategies
To legally reduce tax:
- Maximize deductions with healthcare and education expenses
- Contribute to private pension up to 12% limit
- Organize receipts for all deductible expenses
- Declare dependents when advantageous
Income Tax Calculator
Our income tax calculator is already updated with the 2026 table.
Calculator features
The tool allows you to simulate:
- Monthly discount on salary
- Impact of dependents on calculation
- Comparison between different salaries
- Tax planning for the year
How to use
Simply enter:
- Your monthly gross salary
- Number of dependents
- Other deductions (if any)
The result shows the exact amount deducted monthly and the net salary.
Tips to reduce tax
Tax planning
Advance deductible expenses at year-end:
- Pay consultations and exams in December
- Settle overdue school fees
- Advance private pension contributions
Document organization
Keep all receipts organized:
- Create folders by category (health, education, etc.)
- Digitize important documents
- Use tax control apps
Investments that reduce income tax
Consider investments with tax benefits:
- PGBL: deducts up to 12% of income
- Treasury IPCA: exempt up to R$ 35,000/year
- LCI/LCA: income tax-exempt returns
The 2026 income tax table brought relief to millions of taxpayers. Use the right information and tools to legally optimize your taxation.
Frequently Asked Questions
What is the income tax exemption bracket in 2026?
Workers with monthly income up to R$ 2,259.20 are exempt from Income Tax. This amount considers income after INSS discount and other mandatory deductions.
How do I calculate income tax discount on my salary?
Use the formula: (Calculation base × Rate) - Deductible amount. The base is your gross salary minus INSS and other deductions. Check the table to identify your rate and corresponding amount.
What are the 2026 income tax rates?
The rates are 7.5%, 15%, 22.5% and 27.5%, applied progressively according to income bracket. The first bracket (up to R$ 2,259.20) is exempt.
What changed in the income tax table from 2025 to 2026?
Income brackets were adjusted by approximately 6.2%, but rates remained the same. The exemption bracket rose from R$ 2,112.00 to R$ 2,259.20.
How do dependents affect income tax calculation?
Each dependent reduces R$ 189.59 from the monthly calculation base. This can make you change tax brackets or even become exempt, depending on your income.
Can I deduct healthcare expenses from monthly income tax?
No. Healthcare, education and other expenses can only be deducted in the annual Income Tax declaration. For monthly payroll discount, only dependents and some specific contributions count.
Where can I simulate my income tax discount with the new table?
Use our income tax calculator updated with the 2026 table. It automatically calculates your monthly discount and net salary based on the new rates.