Income Tax 2025: Updated Table and Complete Calculation
Updated IRPF 2025 table with tax brackets, exemption limits, and step-by-step calculation guide. Learn how to calculate your payroll deduction.
The 2025 Income Tax brings important changes to the taxation table and calculation rules. The new IRPF (income tax) table corrects accumulated distortions and offers greater exemption for low-income workers.
Understanding the rates, deductions and obligations is essential to correctly calculate the discount on your salary. This complete guide presents the updated table and teaches step-by-step calculation.
2025 Income Tax Table
Tax Brackets
The progressive IRPF 2025 table maintains five tax brackets with values adjusted for inflation:
| Bracket | Calculation Base (R$) | Rate | Deduction (R$) |
|---|---|---|---|
| 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 |
Exemption Values
The 2025 exemption limit is R$ 2,259.20 per month. This means that those who receive up to this amount do not pay withholding Income Tax.
For the 13th salary, the exemption remains at R$ 2,259.20, applied independently of the monthly salary.
Example: Salary of R$ 2,100.00 → totally exempt from IR, without monthly discount.
How to Calculate Withholding IRPF
Calculation Base
The IR calculation follows this basic sequence:
- Gross salary minus INSS (social security) contribution
- Result minus dependents (R$ 189.59 each)
- Result minus other deductions (health plan, alimony)
- Final base to apply the IR table
Permitted Deductions
The main monthly deductions include:
- INSS: mandatory contribution up to the ceiling
- Dependents: R$ 189.59 per dependent
- Alimony: full amount paid judicially
- Private pension: up to 12% of annual gross income
Practical Calculation Example
Let’s calculate the IR for a salary of R$ 4,500.00 with 1 dependent:
Step 1: Gross salary = R$ 4,500.00
Step 2: INSS (11% rate) = R$ 495.00
Step 3: Base after INSS = R$ 4,005.00
Step 4: Dependent deduction = R$ 189.59
Step 5: Final calculation base = R$ 3,815.41
By the table, R$ 3,815.41 falls in the 4th bracket (22.5%):
- IR due = (R$ 3,815.41 × 22.5%) - R$ 662.77 = R$ 196.70
Use the income tax calculator to automatically simulate different scenarios.
Main Changes in 2025
Table Correction
The 2025 IR table was corrected by 5.28%, following the accumulated IPCA. This means lower taxation for most workers compared to uncorrected values.
The exemption bracket went from R$ 2,112.00 to R$ 2,259.20, benefiting millions of taxpayers.
New Rules
The main changes include:
- Pix above R$ 5,000: greater automatic tax control
- Foreign investments: mandatory declaration above US$ 1,000
- Cryptocurrencies: stricter rules for declaration
Who Must File IR
Mandatory Filing
Must file the 2025 Income Tax (calendar year 2024) those who fall into at least one situation:
- Taxable income annually above R$ 30,639.90
- Exempt income exceeding R$ 200,000.00
- Rural activity with gross revenue above R$ 153,199.50
- Stock market operations above R$ 40,000.00
- Assets exceeding R$ 800,000.00 on 12/31/2024
Important Deadlines
The 2025 filing deadline runs from March 15 to May 31. Filing outside the deadline generates a minimum fine of R$ 165.74.
Important dates:
- 03/15: start of filing period
- 05/31: final deadline (no extension)
- 06/30: deadline for cash payment or 1st installment
Income Tax Calculator
Our income tax calculator simplifies all calculations. Just enter your salary, dependents and deductions to get the exact result.
The tool automatically considers:
- Updated 2025 table
- INSS deductions by bracket
- Dependents and other deductions
- Monthly calculation and annual projection
It’s essential for tax planning and verifying payroll deductions.
Frequently Asked Questions
What is the Income Tax exemption limit in 2025?
The exemption limit is R$ 2,259.20 monthly. Those who receive up to this amount don’t pay withholding IR. For annual income, the limit is R$ 30,639.90 in the adjustment return.
How to calculate the IR discount on salary?
First calculate the base: gross salary - INSS - dependents - other deductions. Then apply the corresponding table rate and subtract the bracket deduction. Use our calculator for automatic results.
What are the 2025 Income Tax rates?
The rates are: exempt (up to R$ 2,259.20), 7.5%, 15%, 22.5% and 27.5% (above R$ 4,664.68). Each bracket has its specific deduction for progressive calculation.
When is the 2025 IR filing deadline?
The deadline runs from March 15 to May 31, 2025. There is no extension. Late filing generates a minimum fine of R$ 165.74.
Can I deduct health insurance in IR?
Yes, health insurance for yourself and dependents can be fully deducted, both at source and in the annual return. There is no value limit for this deduction.
How many dependents can I declare in IR?
There is no maximum limit of dependents, but each must meet legal criteria: children up to 21 years old (or 24 if university student), parents over 65 without income, among others. Each dependent deducts R$ 189.59 monthly.
How does IR work on the 13th salary?
The 13th salary has separate taxation from monthly salary. The same table and exemption apply (R$ 2,259.20), but the calculation is done independently, considering only the 13th salary value and proportional deductions.