🇧🇷 Brazil Statutory Tax Guide
Brazil Tax Brackets & Rates (2026)
Comprehensive statutory tax rates, withholding thresholds, social contributions, and deduction rules governed by Receita Federal do Brasil (RFB).
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📜 Statutory Authority & Legal Framework
In Brazil, personal income taxation is administered by the Receita Federal do Brasil (RFB) under the authority of Regulamento do Imposto sobre a Renda (RIR/2018).
Brazilian monthly progressive individual tax (IRPF) from 0% to 27.5% with INSS progressive social security deductions.
📊 2026 Progressive Marginal Tax Brackets
Currency: BRL| Income Bracket (R$) | Marginal Tax Rate | Bracket Type |
|---|---|---|
| Até R$ 2.259,20 (0%) | 0.0% | Tax-Free Allowance |
| R$ 2.259,21 – R$ 2.826,65 (7.5%) | 7.5% | Tier 2 |
| R$ 2.826,66 – R$ 3.751,05 (15%) | 15.0% | Tier 3 |
| R$ 3.751,06 – R$ 4.664,68 (22.5%) | 22.5% | Tier 4 |
| Acima de R$ 4.664,68 (27.5%) | 27.5% | Tier 5 |
🛡️ Mandatory Social Security & Pension Contributions
INSS Progressive Contribution
Employee Share: 9.0%
Employer Share: 20.0%
Wage Cap: R$ 93,331
Frequently Asked Questions: Brazil Taxation
What are the income tax brackets in Brazil? ↓
Brazil operates a progressive tax system administered by Receita Federal do Brasil (RFB) under Regulamento do Imposto sobre a Renda (RIR/2018).
What social security or pension contributions apply in Brazil? ↓
Mandatory contributions include: INSS Progressive Contribution (9.0%).