Brazil

Individual - Sample personal income tax calculation

Last reviewed - 02 May 2025

Currency amounts are in Brazilian real (BRL). The calculation was prepared based on the deductions and tax rates valid for 2024:

Tax filing status	Single	Married	Married
Number of children	0	0	3
Option for standard deduction	No	Yes	No
Schooling expenses	0	0	3
Medical expenses	4,830.64	0.00	1,000.00

Gross remuneration	50,000.00	75,000.00	100,000.00

Calculation basis	50,000.00	75,000.00	100,000.00
Employee social security (BRL 908.85 per month for the calendar year 2024)	(10,906.20)	0.00	(10,906.20)
Dependant deduction (BRL 2,275.08 annually per dependant)	0.00	0.00	(9,100.32)
Schooling deduction (BRL 3,561.50 annually per dependant)	0.00	0.00	(10,684.50)
Medical expenses	(4,830.64)	0.00	(1,000.00)
Total deductions	(15,736.84)	(16,754.34)	(31,691.02)
Taxable amount	34,263.16	58,245.66	68,308.98
Tax rate	15.00%	27.50%	27.50%
Income tax due	5,139.47	16,017.56	18,784.96
Amount to deduct	(4,566.23)	(10,740.98)	(10,740.98)
Income tax to be paid	573.24	5,276.58	8,043.98

Employee social security	(10,906.20)	(10,906.20)	(10,906.20)

Net income	38,520.56	58,817.22	81,049.82