Income Tax Calculator: How Much IR is Deducted in 2024
Calculate your monthly income tax (IRPF) with the 2024 updated table. Learn exemption ranges, deductions, and strategies to reduce your IR legally.
The Personal Income Tax (IRPF - income tax) is deducted monthly from the salaries of millions of Brazilians. In 2024, with the new progressive tables, understanding exactly how much you pay can make all the difference in your financial planning.
Our Income Tax calculator simplifies this complex calculation. We’ll show you how the monthly deduction works and how you can optimize your taxation.
2024 Income Tax Simulator
Updated Progressive Table
The 2024 IRPF (income tax) table maintained the same brackets as 2023, without inflation correction. The deduction follows the progressive model, where you pay different rates as your income increases.
| Salary Range (Monthly) | Rate | Deduction Amount |
|---|---|---|
| Up to R$ 2,112.00 | Exempt | - |
| From R$ 2,112.01 to R$ 2,826.65 | 7.5% | R$ 158.40 |
| From R$ 2,826.66 to R$ 3,751.05 | 15% | R$ 370.40 |
| From R$ 3,751.06 to R$ 4,664.68 | 22.5% | R$ 651.73 |
| Above R$ 4,664.68 | 27.5% | R$ 884.96 |
Exemption Ranges
Who is exempt from IR in 2024:
- Salaries up to R$ 2,112.00 monthly
- Retirees over 65 with income up to R$ 3,807.96
- People with serious illnesses
- Income from specific investments (LCA, LCI, Savings)
Example: A salary of R$ 2,000.00 has no IR deduction, but R$ 2,200.00 is already subject to taxation.
How to Calculate Withholding Tax
Calculation Base
The IR calculation doesn’t apply to the total gross salary. First, the social security contribution (INSS - social security) is deducted.
Calculation order:
- Gross salary
- (-) INSS (social security) deduction
- (=) IR calculation base
- Application of progressive table
Allowed Deductions
The main monthly deductions include:
- Dependents: R$ 189.59 per dependent
- Alimony: full amount
- Private pension: up to 12% of gross income
- Union contribution: contribution amount
Practical example: Salary R$ 4,000 - INSS R$ 436.35 - 1 dependent R$ 189.59 = Base R$ 3,374.06 → IR = R$ 135.36
Salary IR Deduction
Monthly Calculation
The monthly deduction is an advance payment of the annual tax due. Your company automatically applies the progressive table to your salary.
Simplified formula:
- Calculation base × Rate - Deduction amount = Monthly IR
Dependents and Deductions
Each dependent reduces R$ 189.59 from the monthly calculation base. This represents real IR savings.
Valid dependent types:
- Children up to 21 years old (or 24 if university students)
- Spouse without own income
- Parents over 65 financially dependent
- People with disabilities
| Dependents | Monthly Deduction | IR Savings (22.5%) |
|---|---|---|
| 0 | R$ 0.00 | R$ 0.00 |
| 1 | R$ 189.59 | R$ 42.66 |
| 2 | R$ 379.18 | R$ 85.31 |
| 3 | R$ 568.77 | R$ 127.97 |
Practical IR Simulation
Different Scenarios
Let’s simulate three real profiles using our Income Tax calculator:
Scenario 1 - Junior Analyst
Salary: R$ 3,500.00 | INSS: R$ 311.82 | IR Base: R$ 3,188.18 → Monthly IR: R$ 107.38
Scenario 2 - Coordinator
Salary: R$ 6,000.00 | INSS: R$ 713.10 | IR Base: R$ 5,286.90 → Monthly IR: R$ 569.44
Scenario 3 - Manager with 2 dependents
Salary: R$ 8,000.00 | INSS: R$ 713.10 | 2 dependents | IR Base: R$ 6,907.72 → Monthly IR: R$ 1,014.62
Impact on Net Salary
IR can represent a significant portion of net salary, especially in higher brackets.
IR percentage over gross salary:
- R$ 3,000: ~1.5%
- R$ 5,000: ~9%
- R$ 8,000: ~13%
- R$ 12,000: ~18%
Strategies to Reduce IR
Legal Deductions
Main ways to legally reduce IR:
- Health insurance: full deductions in annual return
- Education: up to R$ 3,561.50 per person (formal education)
- Private pension: up to 12% of annual gross income
- Expense book (freelancers): deduction of professional expenses
Tax Planning
Practical tips to optimize your taxation:
- Concentrate deductible expenses in the same fiscal year
- Consider private pension to reduce calculation base
- Keep all documentation of medical and educational expenses
- Evaluate whether simplified (20%) or detailed deduction is worth it
Strategy: A salary of R$ 10,000 can save up to R$ 1,440/year by investing 12% in private pension.
Annual Return vs Monthly Deduction
The monthly deduction is an advance payment of the annual tax. In the return, you can recover overpaid amounts or complete what’s missing.
Main differences:
| Aspect | Monthly Deduction | Annual Return |
|---|---|---|
| Base | Salary only | All income |
| Deductions | Limited | Complete |
| Result | Advance payment | Final settlement |
| Deadline | Automatic | Until April/May |
Common refund situations:
- High medical expenses
- New dependents
- Social security contribution above ceiling
- Income incorrectly taxed at source
Use our calculator to simulate different scenarios and discover the real impact of IR on your monthly budget.
Frequently Asked Questions
How to calculate Income Tax on my salary?
First deduct INSS (social security) from gross salary, then apply the IR progressive table. Use our Income Tax calculator for precise automatic calculation.
What is the IR exemption amount in 2024?
The exemption range is up to R$ 2,112.00 monthly. Salaries above this amount have progressive deduction according to the official table.
Do dependents reduce Income Tax?
Yes, each dependent reduces R$ 189.59 from the monthly calculation base, decreasing the IR due. Children up to 21 years old and spouses without own income are the main dependents.
Can I deduct health expenses from monthly IR?
No. Medical expenses are only deducted in the annual return. In monthly deduction, only dependents and private pension reduce the calculation base.
How do I know if I’ll receive a refund?
If your annual deductible expenses (health, education, pension) are high relative to the monthly IR deducted, there will likely be a refund in the return.
Does the 13th salary have IR deduction?
Yes, the 13th salary has IR deduction applied separately, as if it were a normal month. Taxation follows the same progressive table.
Is simplified or detailed deduction better?
It depends on your expenses. If your deductions (health, education, pension) total more than 20% of taxable income, choose detailed deduction in the annual return.