Brazil Personal Income Tax
Detailed personal income tax rates and rules for Brazil in 2026.
Brazil imposes a progressive federal income tax (IRPF) with five annual brackets. The first bracket is tax-exempt (up to BRL 26,963.20 annually). The top rate of 27.5% applies to annual income above BRL 55,976.16. Employment income is subject to monthly withholding (IRRF). Individual taxpayers must file an annual return (DIRPF) if their total income exceeds the exemption threshold, if they own assets above BRL 800,000, or if they had capital gains. Brazil allows deductions for dependents, education expenses (capped), medical expenses (uncapped), private pension contributions (up to 12% of taxable income), and alimony payments ordered by courts.
| Income Range (BRL) | Tax Rate |
|---|---|
| R$0 – R$27K | 0% |
| R$27K – R$34K | 7.5% |
| R$34K – R$45K | 15% |
| R$45K – R$56K | 22.5% |
| R$56K+ | 27.5% |
Filing Deadline
Last business day of April
Residency Rule
Brazil considers individuals as tax residents if they hold a permanent visa or a temporary visa with an employment contract, or if they have been present in Brazil for more than 183 days within any 12-month period. Brazilian nationals who leave the country are still considered residents until they file a definitive departure tax return (Declaração de Saída Definitiva). Residents are taxed on worldwide income.
How Brazil Income Tax compares
Brazil’s top personal income tax rate of 27.5% is the 113th highest of 203 countries TaxAtlas tracks, below the global average of 27.7% and South America’s regional average of 30.5%.
