Income Tax Withholding (IRRF) Table 2026 - Rates & Brackets
Complete 2026 IRRF table with rates from 0% to 27.5%. Calculate income tax withholding on salary, 13th salary, vacation pay and other income.
Income Tax Withheld at Source (IRRF - Imposto de Renda Retido na Fonte) applies to salaries, 13th salary, vacation pay and other income. In 2026, the rates and deduction brackets follow the table updated by the Federal Revenue Service.
Understanding these brackets is essential to know how much will be deducted from your salary. Taxation ranges from 0% to 27.5%, depending on your monthly income.
2026 IRRF Table
New rates and brackets
The 2026 IRRF table maintains the progressive structure with five tax brackets:
| Salary Range | Rate | Amount to Deduct |
|---|---|---|
| Up to R$ 2,259.20 | 0% | R$ 0.00 |
| 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 |
Changes compared to 2025
For 2026, there was no adjustment to the IRRF table brackets. Values remain unchanged since the last official update.
This lack of correction means workers receiving salary increases may move to higher brackets. A professional earning R$ 3,700 in 2025 who received a raise to R$ 3,800 will move from the 15% bracket to 22.5%.
Impact of the gap
The lack of table correction generates higher taxation for the middle class. Those receiving adjustments only for inflation may have proportionally higher deductions.
How IRRF works
Calculation base
IRRF applies to the taxable base, calculated after mandatory deductions:
- INSS (social security) discount (up to the ceiling of R$ 908.85)
- Dependent deduction (R$ 189.59 per dependent)
- Other legal deductions (alimony, private pension)
Allowed deductions
Main withholding deductions include:
- INSS: Mandatory social security contribution
- Dependents: R$ 189.59 per legal dependent
- Alimony: Full amount, if court-ordered
- Private pension: Up to 12% of annual gross income
Dependents
The following can be considered dependents for IRRF purposes:
- Children up to 21 years old (or 24 if university students)
- Spouse with no income
- Elderly parents with no income
- Disabled persons under legal guardianship
Each dependent reduces R$ 189.59 from the monthly calculation base.
IRRF calculation on payroll
Step by step
The calculation follows this sequence:
- Gross salary - total amount before deductions
- INSS discount - apply corresponding rate
- IRRF base - gross salary minus INSS minus dependents
- IRRF due - apply rate for corresponding bracket
- Final deduction - IRRF due minus amount to deduct
Practical examples
Example 1: Salary R$ 4,000, no dependents
- INSS: R$ 373.96
- IRRF base: R$ 3,626.04
- IRRF: (R$ 3,626.04 × 15%) - R$ 381.44 = R$ 162.47
Example 2: Salary R$ 5,500, 2 dependents
- INSS: R$ 642.55
- Dependent deduction: R$ 379.18
- IRRF base: R$ 4,478.27
- IRRF: (R$ 4,478.27 × 22.5%) - R$ 662.77 = R$ 414.84
Automatic calculator
For precise calculations, use our IRRF calculator that considers all updated deductions and brackets.
IRRF on other income
13th salary
The 13th salary has specific IRRF calculation:
- 1st installment (until November): no IRRF deduction
- 2nd installment (until December): IRRF on total 13th salary amount
The base considers the full 13th salary minus INSS and dependents. The rate follows the same progressive table.
Vacation pay
Vacation pay follows rules similar to regular salary:
- IRRF applies to vacation pay + 1/3 constitutional bonus
- INSS discount and dependent deduction apply
- Uses standard progressive table
PLR (Profit Sharing)
PLR has different taxation:
- Exempt up to R$ 6,000 per year
- Above this amount, IRRF applies via progressive table
- No INSS discount on PLR
- Taxation separate from monthly salary
Calculation simulator
For efficient financial planning, calculate your IRRF deductions in advance. Our calculator considers:
- All 2026 table brackets
- Dependent deductions
- INSS discount
- Other allowed deductions
This enables salary increase negotiations knowing the actual net amount you’ll receive.
Frequently Asked Questions
Who must pay IRRF?
Every worker with monthly income above R$ 2,259.20 has IRRF withheld at source. This includes CLT (labor law) employees, civil servants, retirees and pensioners.
How to legally reduce IRRF?
Main methods include declaring legal dependents (R$ 189.59 each), contributing to private pension (up to 12% of income) and deducting medical expenses on annual tax returns.
Is IRRF deducted on overtime?
Yes, overtime is part of gross salary for IRRF calculation. The deduction applies to total monthly compensation, including bonuses.
Can I recover IRRF paid on my tax return?
Yes, if IRRF withheld was higher than the tax due for the year. This happens with medical, educational or other expenses not considered at source.
Is IRRF on vacation pay different from salary?
The calculation is similar, but considers vacation pay + 1/3 constitutional bonus as base. If the total amount exceeds the exemption bracket, IRRF will apply via progressive table.
Do MEI (micro-entrepreneurs) pay IRRF?
No, MEI are exempt from IRRF on revenue. However, if they simultaneously have income as CLT employees, they pay normal IRRF on that salary.
How does IRRF work on 13th salary?
The first installment is paid without IRRF. On the second installment, the deduction applies to the full 13th salary amount, minus INSS and dependent deduction.