Income Tax 2025: Complete Table and Calculator

Income Tax 2025 maintains the same rates and tax brackets as 2024, but with adjustments to exemption limits. Workers with monthly income above R$ 2,259.20 already start having deductions from their payroll.

Understanding the progressive table and how to calculate the deduction is essential for planning your finances. Let’s detail all practical information about IRPF (income tax) 2025.

Income Tax Table 2025

Updated tax brackets

The 2025 IR table follows the progressive system with four tax brackets:

How progressive calculation works

The deduction doesn’t apply to the entire salary, but only to the amount that exceeds each bracket. This means that even earning R$ 5,000, you don’t pay 27.5% on the entire amount.

Example: Salary of R$ 3,000
Exempt bracket: R$ 2,259.20 (no deduction)
7.5% bracket: R$ 740.80 → deduction of R$ 55.56
Total IR: R$ 55.56

Exemption amounts for dependents

Each legal dependent reduces R$ 189.59 from the monthly calculation base. For those who have children or parents as dependents, this represents significant savings.

• 1 dependent: reduction of R$ 189.59/month
• 2 dependents: reduction of R$ 379.18/month
• 3 dependents: reduction of R$ 568.77/month

How to calculate IR withheld at source

Step-by-step calculation

IR deduction from payroll follows five simple steps:

1. Gross salary - total amount before deductions
2. Minus INSS - social security contribution (ceiling of R$ 908.85)
3. Minus dependents - R$ 189.59 per dependent
4. Calculation base - amount that goes to the table
5. Apply rate - according to corresponding bracket

Practical example: Salary R$ 4,000 + 1 dependent
R$ 4,000 - R$ 436.35 (INSS) - R$ 189.59 (dependent) = R$ 3,374.06
15% bracket: R$ 3,374.06 × 15% - R$ 381.44 = R$ 124.67 IR

Dependent deduction

Dependents accepted by the Federal Revenue include:

• Children up to 21 years old (or 24 years if university students)
• Parents, grandparents and great-grandparents without income or with low income
• Spouse without own income
• Siblings, grandchildren, great-grandchildren under specific conditions

Use our income tax calculator to simulate different scenarios with dependents.

Who must file IR in 2025

Declaration obligation

The annual IRPF (income tax) 2025 declaration (calendar year 2024) will be mandatory for those who fit any of these situations:

• Annual taxable income above R$ 30,639.90
• Tax-exempt income above R$ 200,000.00
• Rural activity with revenue above R$ 153,199.50
• Capital gains from sale of assets
• Stock market operations

Monthly income limits

For monthly income, the obligation occurs when:

• R$ 2,553.33/month of taxable income (annual average)
• R$ 16,666.67/month of tax-exempt income (annual average)
• Any month with income above R$ 4,664.68

Filing deadline

The IRPF 2025 declaration must be filed between March 1 and May 31, 2025. Late filing generates a minimum fine of R$ 165.74.

Strategies to reduce IR

Allowed deductions

The main deductions that reduce the IR calculation base include:

• Medical expenses: no amount limit
• Education: up to R$ 3,561.50 per dependent
• Dependents: R$ 2,275.08 annually per person
• Private pension: up to 12% of annual income
• Alimony: full amount determined by court

Tip: Education expenses for children (school, college, technical course) can be fully deducted up to the annual limit.

Basic tax planning

Some legal strategies to reduce IR:

• Concentrate medical expenses in the same calendar year
• Invest in private pension PGBL (up to 12% of income)
• Organize receipts for all deductible expenses
• Evaluate joint declaration with spouse
• Anticipate expenses with education when advantageous

Investments with tax benefits

Some investments offer tax advantages:

• PGBL pension: deduction up to 12% of income
• LCI and LCA: exempt from IR for individuals
• Long-term CDB: regressive taxation (22.5% to 15%)
• Real estate funds: tax-exempt dividends up to R$ 200/month

Income Tax Calculator

Our income tax calculator allows simulating monthly deduction considering:

• Gross salary and INSS (social security) contribution
• Number of dependents
• Other deductions allowed by law
• Comparison between different scenarios

The tool is free and updated with the 2025 table. Ideal for planning salary increases or changes in family structure.

How to use the calculator

1. Enter your monthly gross salary
2. Report the number of dependents
3. Add other deductions (if any)
4. Compare results for different amounts
5. Save calculations for later reference

Frequently Asked Questions

What is the IR exemption amount in 2025?

The Income Tax exemption limit in 2025 is R$ 2,259.20 monthly or R$ 27,110.40 annually. Those earning up to this amount don’t pay IR.

How to calculate IR for a R$ 5,000 salary?

For a R$ 5,000 salary: deduct INSS (social security) (R$ 550.00), apply the progressive table to R$ 4,450.00. The IR will be approximately R$ 323.56 monthly (without dependents).

How many dependents can I declare on IR?

There is no legal limit to the number of dependents, as long as they meet Federal Revenue criteria. Each dependent reduces R$ 189.59 from the monthly calculation base.

When should I file the 2025 IR declaration?

The IRPF 2025 declaration (referring to calendar year 2024) must be filed between March 1 and May 31, 2025. The deadline cannot be extended.

Can I deduct health insurance expenses?

Yes, expenses with health insurance for yourself and dependents can be fully deducted in the annual declaration, with no amount limit.

How does regressive taxation on investments work?

The regressive IR table on investments varies according to term: 22.5% (up to 180 days), 20% (181 to 360 days), 17.5% (361 to 720 days) and 15% (over 720 days).

Is it worth getting private pension to reduce IR?

PGBL pension allows deducting up to 12% of annual income in the declaration, reducing current IR. It’s advantageous for those in higher tax brackets (22.5% or 27.5%).