IRRF Table 2026
Updated IRRF 2026 table with tax brackets, rates, and deductions. Learn how to calculate income tax withholding step by step with practical examples.
In this guide, you will:
- See the full 2026 IRRF table — brackets, rates and deductions
- Understand what changed with Law 15.270/2025
- Calculate IRRF step by step, with an example
- Know the difference between the nominal and the effective rate
The IRRF (Imposto de Renda Retido na Fonte) is the income tax withheld at source from salaries and other income in Brazil. The 2026 table was updated by Law 15.270/2025, which adjusted the tax brackets and the exemption threshold.
IRRF table 2026 — brackets and rates
| Monthly Income (R$) | Rate (%) | Deduction (R$) |
|---|---|---|
| Up to R$ 2,428.80 | Exempt | — |
| R$ 2.428,81 — R$ 2.826,65 | 7,5% | R$ 182,16 |
| R$ 2.826,66 — R$ 3.751,05 | 15% | R$ 394,16 |
| R$ 3.751,06 — R$ 4.664,68 | 22,5% | R$ 675,49 |
| Above R$ 4,664.68 | 27,5% | R$ 908,73 |
How to calculate IRRF
To calculate the IRRF: 1) Start with gross salary. 2) Subtract the INSS contribution. 3) Subtract deductions (dependents, alimony). 4) Apply the corresponding tax bracket rate. 5) Subtract the bracket deduction. The result is the IRRF amount.
- Gross salary
- R$ 5.000,00
- (-) INSS
- - R$ 462,01
- Tax base
- R$ 4.537,99
- Rate 22.5%
- R$ 1.021,05
- (-) Deduction
- - R$ 675,49
- IRRF
- R$ 345,56
Don't want to do the math by hand? The Net Salary Calculator applies this table and the INSS one automatically.
What changed with Law 15.270/2025
Law 15.270/2025 updated the IRRF table for 2026, raising the exemption threshold. Workers earning up to the new exemption limit are exempt from income tax withholding.
Note
This table applies to 2026 (Law 15.270/2025). IRRF brackets change almost every year — check the current year before using these figures.
IRRF is charged on your salary after INSS and legal deductions, and the table changes almost every year. Always check the current year — and, to avoid mistakes, use the net-salary calculator below.