IRPF 2025 Tax Table: Complete Rates and Brackets
Complete IRPF 2025 tax table with rates, brackets, and deductions. Calculate your Brazilian income tax with updated progressive brackets.
The Individual Income Tax (IRPF - Brazilian income tax) 2025 table maintains the same tax brackets as 2024, with no inflation adjustment. This means more workers will pay tax or move to higher tax brackets.
For those receiving salaries, pensions or taxable income, knowing the updated rates and brackets is essential to correctly calculate monthly withholdings and plan your annual tax return.
Complete IRPF 2025 Table
Tax Brackets
The IRPF 2025 progressive table divides taxable income into five brackets, each with its specific rate:
| Bracket | Calculation Base (R$) | Rate | Deduction Amount (R$) |
|---|---|---|---|
| 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 |
How Progressive Calculation Works
The tax applies progressively — only the portion exceeding each bracket is taxed at the corresponding rate.
Example: Income of R$ 4,000 doesn’t pay 22.5% on the entire amount, but different rates for each bracket up to R$ 4,000.
Simplified Deduction Amounts
The deduction amounts simplify the calculation, eliminating the need to calculate bracket by bracket. Simply multiply income by your bracket’s rate and subtract the corresponding deduction amount.
Main Changes in 2025
Table Without Adjustment
The main feature of 2025 is maintaining 2024 values. The exemption bracket remains at R$ 2,259.20, even with accumulated inflation.
This represents a real increase in tax burden for all taxpayers.
Impact on Workers’ Income
The lack of adjustment especially affects:
- Workers near the exemption bracket: may start paying tax
- Middle income: move to higher rates
- Retirees: lose purchasing power with higher taxation
Practical example: Someone earning R$ 2,200 in 2024 (exempt) who got a 5% raise to R$ 2,310 now pays approximately R$ 3.81 monthly in IRPF.
How to Apply the Table
Calculating Tax Due
The calculation follows this simplified formula: IRPF = (Calculation base × Rate) - Deduction amount
The calculation base is your taxable income minus INSS (social security) deductions.
Complete Practical Example
Let’s calculate IRPF for a R$ 5,000 salary:
Step 1: Calculate INSS discount
- R$ 5,000 → INSS discount of R$ 550.93
- IRPF base = R$ 5,000 - R$ 550.93 = R$ 4,449.07
Step 2: Identify the bracket
- R$ 4,449.07 is in the 4th bracket (22.5%)
Step 3: Apply the formula
- IRPF = (R$ 4,449.07 × 22.5%) - R$ 662.77
- IRPF = R$ 1,001.04 - R$ 662.77 = R$ 338.27
Use our income tax calculator to automatically simulate different scenarios.
Allowed Deductions
Dependents
Each dependent reduces R$ 189.59 monthly from the IRPF calculation base:
- Children up to 21 years old (or 24 if in college)
- Spouse without own income
- Parents over 65 economically dependent
- Person with disability
Medical Expenses
Fully deductible in the annual return:
- Consultations, exams and hospitalizations
- Medical and dental treatments
- Psychologists and physical therapists
- Health insurance (own and dependents)
Important: Medications are not deductible, only procedures.
Education
Limit of R$ 3,561.50 annually per person (taxpayer + dependents):
- Early childhood, elementary, high school and college education
- Post-graduation, master’s and doctorate degrees
- Technical and vocational courses
Other Important Deductions
- Private pension: limit of 12% of annual income
- Alimony: full court-determined amount
- Cash book (self-employed): expenses to generate income
Tax Planning
Organize Receipts
Keep all receipts organized by category:
- Medical expenses in separate folder
- Education receipts by dependent
- Private pension statements
Itemize or Standard Deduction?
Always compare both options in your return:
- Full deductions: if exceeding 20% of income
- Standard deduction: automatic 20% (limit R$ 16,754.34)
Frequently Asked Questions
How do I know which IRPF bracket I’m in?
Calculate your taxable base (gross salary minus INSS) and compare with the table. If you earn R$ 3,000 gross, your base is around R$ 2,670, placing you in the 2nd bracket (7.5%).
Was the IRPF 2025 table adjusted for inflation?
No. The table maintains exactly the same values as 2024, representing a real increase in tax burden due to accumulated inflation.
Can I deduct gym expenses on my return?
No. Only medical expenses are deductible. Gym, supplements and physical activities don’t qualify as deductible medical expenses, except when prescribed with specific medical prescription.
How do I calculate IRPF on 13th salary and vacation pay?
The 13th salary has a separate progressive table, usually with lower rates. Vacation pay follows the normal monthly table. Both have INSS deducted before IRPF calculation.
Do self-employed workers pay IRPF using the same table?
Yes, but they calculate monthly through carnê-leão on net income (revenue minus proven expenses). In the annual return, they can deduct all expenses to generate income through the cash book.
Do retirees get special IRPF discounts?
Retirees over 65 have an exempt portion of R$ 1,903.98 monthly on retirement benefits, pensions and reforms. The remainder follows the normal IRPF table.
When should I file my income tax return?
The annual return is mandatory for those who received more than R$ 30,639.90 in the year, had capital gains, traded stocks or own assets above R$ 800,000. The deadline usually runs from March to May.