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Individual - Sample personal income tax calculation
Last reviewed - 23 September 2026Currency amounts are in Brazilian real (BRL). The calculation was prepared based on the deductions and tax rates valid for 2026:
| 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 988.09 per month for the calendar year 2026) | (11,857.08) | 0.00 | (11,857.08) |
| Dependant deduction (BRL 2,275.08 annually per dependant) | 0.00 | 0.00 | (6,825.24) |
| 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 | (16,687.72) | (15,000.00) | (32,641.90) |
| Taxable amount | 33,312.28 | 60,000.00 | 69,633.18 |
| Tax rate | 7.50% | 27.50% | 27.50% |
| Income tax due | 2,498.42 | 16,500.00 | 19,149.12 |
| Amount to deduct | (2,185.92) | (10,904.66) | (10,904.66) |
| Income tax to be paid | 312.50 | 5,595.34 | 8,244.46 |
| Employee social security | (11,857.08) | (11,857.08) | (11,857.08) |
| Net income | 37,830.42 | 57,547.58 | 79,898.46 |
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