Income Tax Table 2025: New Tax Brackets and Calculation
Complete guide to Brazil's 2025 IRPF table with updated exemption limits, tax brackets, and practical calculation examples. Check your monthly tax.
The year 2025 brought significant changes to the Individual Income Tax (IRPF - Individual Income Tax) table. The main change was the increase in the exemption bracket to R$ 2,824.00, benefiting millions of Brazilians.
These changes directly impact monthly payroll deductions and annual tax returns. Let’s detail all the updates so you don’t miss any important information.
2025 Income Tax Table
Exemption and taxation brackets
The new IRPF table for 2025 maintains the five income brackets, but with updated amounts:
| Bracket | Calculation Base (R$) | Rate | Deduction (R$) |
|---|---|---|---|
| 1st | Up to 2,824.00 | Exempt | - |
| 2nd | From 2,824.01 to 3,751.05 | 7.5% | 212.54 |
| 3rd | From 3,751.06 to 4,664.68 | 15% | 494.58 |
| 4th | From 4,664.69 to 5,645.80 | 22.5% | 844.53 |
| 5th | Above 5,645.80 | 27.5% | 1,127.09 |
New IRPF rates
The rates remained unchanged in 2025, ranging from 7.5% to 27.5%. What changed were the salary bracket amounts and corresponding deductions.
The exemption bracket increased R$ 112.00 compared to 2024, when it was R$ 2,712.00. This adjustment represents tax relief for lower-income workers.
Changes in 2025 Income Tax
Increase in exemption bracket
The main highlight is the exemption limit of R$ 2,824.00. This means those earning up to this amount don’t pay withholding income tax or need to file a return.
For salaries close to this bracket, even small increases can generate significant savings:
Example: Salary of R$ 2,800.00 → Exempt from income tax
Example: Salary of R$ 3,000.00 → Monthly income tax of R$ 13.20
Impact on payroll deductions
Workers earning between R$ 2,712.00 and R$ 2,824.00 no longer have income tax deducted from their payroll. For others, monthly deductions decreased proportionally.
The main changes affect:
- CLT (Labor Law) employees with salaries up to R$ 4,000.00
- INSS (Social Security) retirees and pensioners
- Independent professionals with variable income
How to calculate IRPF
Monthly withholding calculation
Monthly income tax deduction follows the progressive table. First, apply the rate to the entire calculation base, then subtract the corresponding deduction.
The formula is simple: Income Tax = (Calculation base × Rate) - Deduction
Example: Salary of R$ 4,500.00
Base after INSS: R$ 4,005.47
Calculation: (R$ 4,005.47 × 15%) - R$ 494.58 = R$ 106.24 income tax
Allowed deductions
The calculation considers the base after INSS discount and other legal deductions:
- Official pension contribution
- Court-ordered alimony
- Dependents (R$ 189.59 each)
To calculate your income tax accurately, use our Income Tax calculator which already considers all 2025 updates.
Simulation with dependents
Those with dependents get an additional deduction of R$ 189.59 for each one. This can significantly reduce the tax owed.
Example: Salary of R$ 4,500.00 with 2 dependents
Base after INSS: R$ 4,005.47
Dependent deduction: R$ 379.18
New base: R$ 3,626.29 → Zero income tax
Practical case simulations
Case 1: Teacher with R$ 3,500.00
A teacher with a salary of R$ 3,500.00 will have the following deductions:
- INSS (9%): R$ 315.00
- IRPF base: R$ 3,185.00
- Monthly income tax: R$ 26.54
Case 2: Analyst with R$ 5,000.00
Professional with income of R$ 5,000.00:
- INSS (11%): R$ 550.00
- IRPF base: R$ 4,450.00
- Monthly income tax: R$ 173.00
Comparison with 2024
| Salary | 2024 Tax | 2025 Tax | Savings |
|---|---|---|---|
| R$ 3,000 | R$ 24.70 | R$ 13.20 | R$ 11.50 |
| R$ 4,000 | R$ 89.20 | R$ 77.66 | R$ 11.54 |
| R$ 5,000 | R$ 184.70 | R$ 173.00 | R$ 11.70 |
2025 tax return deadline
The Federal Revenue Service has not yet announced the official dates for the 2025 income tax return. Traditionally, the deadline runs from March to May.
Stay alert to deadlines to avoid penalties:
- Minimum fine: R$ 165.74
- Maximum fine: 20% of tax owed
- SELIC interest rate on overdue amounts
Required documents
Start organizing now:
- Income statements (work, banks, investments)
- Receipts for deductible expenses
- Medical and educational receipts
- Dependent documents
Tips to avoid getting caught in the fine mesh
Data verification
Always check that reported amounts match official documents. Discrepancies are the main cause of retention in the fine mesh.
Prior organization
Keep all receipts organized by category:
- Taxable income
- Exempt income
- Legal deductions
- Assets and rights
Complete vs. simplified return
Always compare both options. The complete return may be more advantageous if you have many legal deductions.
The simplified return offers a standard 20% income discount (limited to R$ 16,754.34), but it’s not always the best choice.
Frequently Asked Questions
Who is exempt from Income Tax in 2025?
Workers with monthly income up to R$ 2,824.00 or annual income up to R$ 33,888.00 are exempt. Retirees over 65 have an additional monthly exemption of R$ 1,903.98.
How do I calculate monthly income tax on my salary?
Use the progressive table: apply the rate to the calculation base (salary minus INSS) and subtract the deduction corresponding to the bracket. Our online calculator does this calculation automatically.
When do I need to file an Income Tax return?
You must file if you had taxable income above R$ 33,888.00 during the year, own assets above R$ 800,000.00, or fall under other specific Federal Revenue Service requirements.
What’s the penalty for late tax return filing?
The minimum fine is R$ 165.74 and can reach 20% of the tax owed. Additionally, SELIC interest is charged on overdue amounts from the deadline.
Can I amend my return after submission?
Yes, you can amend your return as many times as needed until the final deadline. After this period, amendments are still possible, but with potential fines if there’s tax to pay.
How does the 2025 income tax refund work?
Refunds are paid in five batches, usually between June and December. Payment order prioritizes seniors, disabled individuals, teachers, and those using pre-filled returns.
Is it worth hiring an accountant for income tax?
It depends on the complexity of your situation. If you only have CLT salary, you can do it yourself. For multiple income sources, complex investments, or business activity, an accountant is recommended.