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Brazil
Individual - Sample personal income tax calculation
Last reviewed - 26 December 2022Currency amounts are in Brazilian real (BRL). The calculation was prepared based on the deductions and tax rates valid for 2022:
| Tax filing status | Single | Married | Married |
| Number of children | 0 | 0 | 3 |
| Apply 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 828.38 per month for the calendar year 2022) | (9,940.56) | 0.00 | (9,940.56) |
| 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 | (14,771.20) | (16,754.34) | (30,725.38) |
| Taxable amount | 35,228.80 | 58,245.66 | 69,274.62 |
| Tax rate | 15.00% | 27.50% | 27.50% |
| Income tax due | 5,284.32 | 16,017.56 | 19,050.52 |
| Amount to deduct | (4,257.57) | (10,432.32) | (10,432.32) |
| Income tax to be paid | 1,026.75 | 5,585.24 | 8,618.20 |
| Employee social security | (9,940.56) | 0 | (9,940.56) |
| Net income | 40,059.44 | 60,390.88 | 81,441.24 |
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