2.1ÌýÌýÌýÌý Withholding of income tax
Income tax (IRRF) is levied on employment income earned by tax residents in Brazil.
This tax is withheld by the employer on a monthly basis according to progressive tax rates over gross remuneration, including Christmas bonus (13th salary) and vacation bonus. The rates vary from 0% to 27.5%, and apply from 1 January 2025 as follows:
| Gross remuneration (monthly) | Rate | 2025 Deductions | 2024 Deductions |
| Up to BRL 2,259.20 | 0% | 0 | 0 |
| BRL 2,259.21–BRL 2,826.65 | 7.5% | BRL 169.44 | BRL 169.44 |
| BRL 2,826.66–BRL 3,751.05 | 15% | BRL 381.44 | BRL 381.44 |
| BRL 3,751.06–BRL 4,664.68 | 22.5% | BRL 662.77 | BRL 662.77 |
| More than BRL 4,664.68 | 27.5% | BRL 896.00 | BRL 896.00 |
(Law No 14,848/24)
Per RFB Regulatory Instruction
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Web page updated on 17 Mar 2025 15:42