IOF Empréstimo PF
- Created by
- Renato Passos, Eng. de Software
- Reviewed by
- Renato Passos, Eng. de Software
Last updated: Apr 18, 2026
Formula
IOF PF
About this calculator
The IOF Loan PF calculator was created to help you calculate the Financial Operations Tax (IOF) levied on loans granted to individuals. The IOF is a Brazilian federal tax that levies on credit operations, including loans and financing.
The formula used to calculate the IOF is simple: 0.38% of the loan value, plus 0.0082% of the loan value per day. This formula is applied to the loan value, and the result is the IOF amount due. It is essential to remember that the IOF is a cumulative tax, i.e., it is calculated on the loan value and not on the installment value.
The IOF Loan PF calculator is useful for individuals considering taking out a loan and wanting to know the IOF amount levied on the operation. Additionally, it is also useful for financial institutions that need to calculate the IOF due on the loans granted.
It is crucial to be careful when using the calculator, as the IOF value can vary depending on the loan value and payment term. Furthermore, it is essential to remember that the IOF is just one of the taxes that levies on credit operations, and that other taxes, such as IR and ISS, may also be due.
Frequently asked questions
What is IOF?
IOF is the Financial Operations Tax, a Brazilian federal tax that levies on credit operations, including loans and financing.
How is IOF calculated?
IOF is calculated using the formula: 0.38% of the loan value, plus 0.0082% of the loan value per day.
When do I have to pay IOF?
IOF must be paid along with the loan, and can be charged by financial institutions as part of the loan value.
Can I deduct IOF from my Income Tax?
No, IOF is not deductible from Income Tax. It is a separate tax and must be paid in full.
Is IOF the same for all loans?
No, IOF may vary depending on the loan value and payment term. Additionally, there may be different IOF rates for different types of loans.