Calculadora de IRPF
- Created by
- Renato Passos, Eng. de Software
- Reviewed by
- Renato Passos, Eng. de Software
Last updated: Apr 18, 2026
Formula
Tabela progressiva 2024: 0%, 7,5%, 15%, 22,5%, 27,5%
About this calculator
The IRPF Calculator estimates the annual Brazilian Personal Income Tax under the progressive regime, based on the 2024 table. It considers taxable annual income, legal deductions (such as dependents, official social security, alimony) and the simplified discount. The result shows the tax due, deductible amounts and approximate monthly tax. Ideal for financial planning, it allows simulating different income and deduction scenarios.
The calculation uses the progressive regime, where rates from 0% to 27.5% apply to income brackets. The 2024 table has five brackets: exempt up to R$ 24,511.92; 7.5% from R$ 24,511.93 to R$ 33,919.80; 15% from R$ 33,919.81 to R$ 45,012.60; 22.5% from R$ 45,012.61 to R$ 55,976.16; and 27.5% above R$ 55,976.16. Each bracket has a deductible amount. Tax is calculated by summing the tax from each bracket and subtracting allowed deductions.
Use this calculator when preparing your annual IRPF return to estimate tax payable or refund. It is also useful for those with variable income, such as freelancers or self-employed, who need to calculate monthly carnê-leão. Business owners can simulate the impact of pro-labore or profit distribution. The tool helps avoid surprises during filing.
Caution: the calculator only considers the progressive table, not covering exempt income, exclusive taxation at source (like 13th salary) or capital gains. Deductions must be correctly entered, respecting legal limits. The result is an estimate and does not replace the official IRS program. Consult an accountant for complex cases, such as multiple income sources or foreign assets.
Frequently asked questions
What is the difference between the progressive and simplified regimes?
The progressive regime calculates tax using the rate table and allows legal deductions. The simplified regime replaces deductions with a standard 20% discount on taxable income, capped at R$ 16,754.34 (2024). The calculator uses the progressive regime.
How do I include dependents in the calculation?
Enter the number of dependents. Each dependent allows a deduction of R$ 2,275.08 (2024) from annual taxable income. The calculator subtracts this amount automatically.
Does the result consider monthly tax already withheld at source?
No. The calculation shows the annual tax due. To know if you owe tax or get a refund, compare with the IRRF withheld during the year. The calculator provides an approximate monthly estimate for reference.
Can I use it to calculate the carnê-leão?
Yes, if you have income from individuals or abroad, the carnê-leão is calculated monthly using the progressive table. Use the calculator with your estimated monthly income to see the approximate monthly tax.
Is the calculator valid for the 2025 return (tax year 2024)?
Yes, the table used is the 2024 one, valid for the 2025 IRPF return. Check if the Brazilian IRS has changed brackets or deductions.