IRPF 2025 Tax Table: New Rates and Calculation Guide
Complete IRPF 2025 tax table with updated rates, exemption limits, and practical examples. Free calculator and step-by-step guide included.
The IRPF (income tax) 2025 table brought important changes for those who need to calculate income tax. The Federal Revenue Service updated the tax brackets and rates to reflect inflation and offer more tax fairness to Brazilian taxpayers.
The new rules are already in effect for salaries paid from January 2025 onwards. It’s essential to understand these changes to avoid mistakes when calculating how much will be deducted from your monthly salary.
Updated IRPF 2025 Table
New Tax Brackets
The IRPF 2025 progressive table maintains five tax brackets, but with values adjusted for accumulated inflation. The limits were increased by 4.77% compared to the previous table.
| Bracket | Calculation Base (R$) | Rate | Deduction (R$) |
|---|---|---|---|
| 1st | Up to 2,259.20 | Exempt | - |
| 2nd | 2,259.21 to 2,826.65 | 7.5% | 169.44 |
| 3rd | 2,826.66 to 3,751.05 | 15% | 381.44 |
| 4th | 3,751.06 to 4,664.68 | 22.5% | 662.77 |
| 5th | Above 4,664.68 | 27.5% | 896.00 |
Main Changes in Values
The exemption limit increased from R$ 2,112.00 to R$ 2,259.20. This means that those earning up to this amount don’t pay withholding income tax.
The highest rate remains at 27.5% for income above R$ 4,664.68. This bracket concentrates most of the individual income tax collection.
Changes from 2024
Table Adjustment
The 4.77% adjustment applied in 2025 followed the accumulated IPCA (inflation index) from the previous period. This update is smaller than adjustments from previous years, reflecting more controlled inflation.
Dependent deductions were also adjusted from R$ 189.59 to R$ 198.63 per dependent. This amount can be deducted monthly from the IRPF calculation base.
Impact on Workers’ Pockets
Workers with salaries up to R$ 2,259.20 will have no income tax deduction. Previously, this exemption went up to R$ 2,112.00.
Example: Someone earning R$ 2,200.00 was in the 7.5% bracket in 2024, but is now exempt in 2025, saving about R$ 6.60 per month.
For higher salaries, the impact varies by bracket. Monthly savings can reach R$ 11.00 for those in intermediate brackets.
How to Use the Table
Step-by-Step Calculation
To calculate IRPF, you need to follow a specific sequence of calculations. First, identify your monthly calculation base (gross salary minus INSS (social security) and other legal deductions).
The steps are:
- Subtract INSS from gross salary
- Subtract R$ 198.63 per dependent
- Find your bracket in the IRPF 2025 table
- Apply the corresponding rate
- Subtract the bracket deduction
Allowed Deductions
Besides dependents, other deductions reduce the calculation base:
- Alimony: full amount paid by court order
- Social security contribution: INSS, private pension up to limit
- Health insurance: only the portion for the holder and dependents
Tip: Use our income tax calculator to automatically simulate different scenarios.
Practical Examples
Salary of R$ 3,500.00
For a CLT (labor law) worker with a salary of R$ 3,500.00 and no dependents:
- INSS deduction: R$ 311.82
- IRPF base: R$ 3,188.18
- Bracket: 15% (3rd bracket)
- Calculation: (R$ 3,188.18 × 15%) - R$ 381.44 = R$ 96.79
Salary of R$ 6,000.00 with 2 Dependents
Worker with salary of R$ 6,000.00 and 2 dependents:
- INSS deduction: R$ 751.99
- Dependent deduction: R$ 397.26
- IRPF base: R$ 4,850.75
- Bracket: 27.5% (5th bracket)
- Calculation: (R$ 4,850.75 × 27.5%) - R$ 896.00 = R$ 437.96
Comparison by Salary Ranges
| Gross Salary | IRPF Base | Bracket | Monthly IRPF |
|---|---|---|---|
| R$ 2,000.00 | R$ 1,841.20 | Exempt | R$ 0.00 |
| R$ 3,000.00 | R$ 2,688.20 | 15% | R$ 21.79 |
| R$ 5,000.00 | R$ 4,248.01 | 22.5% | R$ 293.03 |
| R$ 8,000.00 | R$ 7,248.01 | 27.5% | R$ 1,097.20 |
Free Online Simulator
The IRPF 2025 calculator automates all these complex calculations. You input your salary, dependents, and other deductions, and get the result instantly.
The simulator considers:
- Updated IRPF 2025 table
- Current INSS deductions
- Dependent deductions
- Other legal deductions
Access our income tax calculator to calculate exactly how much will be deducted from your salary. The tool is free and requires no registration.
When to Use the Simulator
Use the simulator whenever you:
- Negotiate a new salary
- Add or remove dependents
- Contract company health insurance
- Evaluate job offers
Frequently Asked Questions
What is the IRPF exemption amount in 2025?
The exemption limit in 2025 is R$ 2,259.20. Those earning up to this amount don’t pay withholding income tax.
How do I calculate IRPF with the new 2025 table?
First deduct INSS from gross salary, then dependent deductions. With the calculation base, find your bracket in the table, apply the rate, and subtract the corresponding deduction.
How many dependents can I declare on IRPF?
There’s no legal limit on dependents, but each must meet Federal Revenue rules (children up to 21 years old, spouse without own income, etc.). Each dependent deducts R$ 198.63 monthly.
Did the IRPF 2025 table change much from 2024?
The adjustment was 4.77% across all values. The exemption limit increased from R$ 2,112.00 to R$ 2,259.20, and other brackets were adjusted proportionally.
Can I use the calculator to simulate different salaries?
Yes, our IRPF calculator allows you to simulate any salary amount, number of dependents, and deductions to compare scenarios.
How does the dependent deduction work in IRPF?
Each official dependent reduces R$ 198.63 from the monthly calculation base. This deduction is applied before finding the tax bracket in the table.
When should I use the IRPF 2025 table?
Use it to calculate deductions on salaries paid from January 2025 onwards. For the 2026 annual tax return (2025 calendar year), this table will also apply.