Income Tax 2026: Rates and Calculation Table
Complete Income Tax 2026 table with rates, exemption ranges, and deductions. Calculate how much will be deducted from your salary.
The Individual Income Tax (IRPF - individual income tax) 2026 continues following the same tax rules established in recent years, but correctly understanding the brackets and rates is essential to calculate how much will be deducted from your salary.
The 2026 IR table maintains the exemption bracket up to R$ 2,259.20 monthly, with progressive rates that can reach 27.5% for higher incomes.
2026 Income Tax Table
Exemption and taxation brackets
The official IRPF 2026 table establishes five progressive taxation brackets. The higher your income, the higher the rate applied to the portion that exceeds each bracket.
Exemption bracket: salaries up to R$ 2,259.20 do not pay Income Tax. This is the main advantage for workers with lower income.
Rates by income
| Monthly Income Bracket | Rate | Deductible Amount |
|---|---|---|
| Up to R$ 2,259.20 | Exempt | - |
| From R$ 2,259.21 to R$ 2,826.65 | 7.5% | R$ 169.44 |
| From R$ 2,826.66 to R$ 3,751.05 | 15% | R$ 381.44 |
| From R$ 3,751.06 to R$ 4,664.68 | 22.5% | R$ 662.77 |
| Above R$ 4,664.68 | 27.5% | R$ 896.00 |
The deductible amount simplifies the calculation, avoiding the need to calculate each bracket separately.
How to use the table in practice
To calculate your IR, you apply the rate to the entire calculation base and then subtract the deductible amount corresponding to your bracket.
Example: Salary of R$ 4,000 → Apply 22.5% = R$ 900 → Subtract R$ 662.77 → Final IR = R$ 237.23
Permitted deductions
Dependents
Each dependent reduces your calculation base by R$ 189.59 per month. This deduction is automatic on your payroll when you inform your dependents to your employer.
Who can be a dependent:
- Children up to 21 years old (or 24 years old if university students)
- Spouse without own income or with annual income up to R$ 22,847.76
- Parents and grandparents over 65 years old
- Disabled children of any age
Alimony
Court-ordered alimony is fully deductible from the calculation base. The amount paid directly reduces your taxable income.
The deduction only applies to alimony determined by court decision. Out-of-court agreements do not generate deduction rights.
Private pension
Contributions to PGBL (Free Benefit Generator Plan) can be deducted up to the limit of 12% of gross annual income.
This strategy is especially advantageous for those in the highest taxation brackets (22.5% or 27.5%).
How to calculate IR on salary
Calculation base
The base for calculating IR is not your gross salary. First you need to subtract:
- INSS (social security) contribution (up to the ceiling of R$ 908.85)
- Court-ordered alimony
- Dependents (R$ 189.59 per dependent)
The result is your IR calculation base.
Application of rates
With the calculation base defined, you identify your bracket in the table and apply the simplified formula:
IR = (Calculation Base × Rate) - Deductible Amount
Complete calculation example
Let’s calculate the IR for a salary of R$ 5,000:
Step 1: Gross salary = R$ 5,000
Step 2: INSS = R$ 550 (11% up to the ceiling)
Step 3: Calculation base = R$ 5,000 - R$ 550 = R$ 4,450
Step 4: 27.5% bracket (above R$ 4,664.68? No, stays in 22.5% bracket)
Step 5: IR = (R$ 4,450 × 22.5%) - R$ 662.77 = R$ 338.48
Use our Income Tax Calculator to make this calculation automatically and check different scenarios.
Strategies to reduce IR
Maximize legal deductions
Declare all dependents you’re entitled to. Each one reduces R$ 189.59 monthly from your calculation base.
Consider PGBL private pension if your rate is 22.5% or 27.5%. The tax savings can be significant.
13th salary planning
The 13th salary can push you to a higher bracket in December. Consider advancing some deductions in this period.
Health and education expenses
Although they don’t deduct at source, medical and educational expenses can be deducted in the annual declaration, generating refunds.
Automatic calculation tool
Calculating IR manually can generate errors, especially when multiple deductions are involved.
Our Income Tax Calculator automatically considers:
- All brackets from the 2026 table
- Deductions per dependent
- INSS discount
- Different salary scenarios
The tool is free and updated with official Federal Revenue values.
Advantages of automated calculation
Accuracy: eliminates manual calculation errors of progressive brackets.
Speed: results in seconds for any salary amount.
Scenarios: compare the impact of different numbers of dependents.
Frequently Asked Questions
What is the IR exemption bracket amount in 2026?
The exemption bracket remains at R$ 2,259.20 monthly. Salaries up to this amount do not pay withholding Income Tax.
How is the INSS discount calculated for IR base?
INSS is discounted first, up to the limit of R$ 908.85 monthly. This amount reduces the IR calculation base, decreasing the tax due.
How many dependents can I declare to reduce IR?
There is no limit on dependents, as long as they meet legal criteria. Each one deducts R$ 189.59 from the monthly IR calculation base.
Does the 13th salary pay IR separately?
Yes, the 13th salary has separate IR calculation, applying the table to the 13th salary amount minus the corresponding INSS, without adding to regular salary.
Does private pension always reduce withholding IR?
Only PGBL allows withholding deduction, limited to 12% of annual income. VGBL does not offer this tax advantage.
Can I use the calculator to simulate different salaries?
Yes, our calculator allows simulating any salary amount and different numbers of dependents to compare scenarios.
When do I need to file the annual declaration even with withholding IR?
The declaration is mandatory if your annual income exceeds R$ 30,639.90 or if you have other income sources, even with withholding.