IRRF calculator
Enter the gross salary and dependents to see the calculation base and the tax withheld.
Free · no sign-up The values you type stay in your browser: nothing is sent or stored.
IRRF to pay
R$385.10
- Calculation base
- R$5,358.49
- Effective rate
- 6.4%
Your result in words
With a gross salary of R$6,000.00 and 0 dependents, the calculation base is R$5,358.49 and IRRF is R$385.10 (6.42% of salary).
Informational estimate, without fees or inflation. Check taxes and charges for your case; the real result may differ.
How it works
How IRRF is withheld
The tax comes straight out of the salary. The base is salary minus INSS and dependents, or the R$ 607.20 simplified deduction when more favorable. The monthly table applies to the base and, in 2026, the reducer of Law 15,270/2025.
2026 table
Exempt up to R$ 2,428.80; 7.5% (deduction R$ 182.16); 15% (R$ 394.16); 22.5% (R$ 675.49); 27.5% (R$ 908.73). Dependent: R$ 189.59. Reducer: up to R$ 312.89 for income up to R$ 5,000 (zeroes the tax) and R$ 978.62 − 0.133145 × income up to R$ 7,350. Source: Federal Revenue, in force since Jan 1, 2026.
Formula
How to calculate
B is the base, S the salary, C the INSS and n the dependents. The tax I is the base times the bracket rate a minus the deduction P, minus the reducer R.
Example
With round numbers, so you can check the math:
With a gross salary of R$6,000.00 and 0 dependents, the calculation base is R$5,358.49 and IRRF is R$385.10 (6.42% of salary).
Frequently asked questions
Why does someone earning up to R$ 5,000 pay nothing?
Because the 2026 reducer offsets the table tax down to zero in that income range.
Is the simplified deduction automatic?
Here yes: we use the larger of INSS plus dependents and R$ 607.20.
What about alimony and private pension?
They are not in this calculator; they may lower your base.
Math checked by the JuntaTudo team · updated on Nov 12, 2026
