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Personal Income Tax (IRPF) is a Brazilian federal tax that is imposed on all persons who have earned above a certain minimum amount. This contribution should be provided annually by the Annual Adjustment Statement to determine possible debts or credits (tax refund).
It is paid by individuals and is calculated based on their income. The tax rate is variable and proportional to the taxable income (progressive rate). Taxpayers with income up to a certain amount are considered.
INCOME TAX 2020 – ANNUAL INCOME.
| Basis of calculation | Tax rate (%) | Portion to be deducted from (R$) |
| Up to 22.847,76 | Exempt | Exempt |
| From 22.847,77 to 33.919,80 | 7,5 | 1.713,58 |
| From 33.919,81 to 45.015,60 | 15 | 4.257,57 |
| From 45.012,61 to 55.976,16 | 22,5 | 7.633,51 |
| Above of 55.976,16 | 27,5 | 10.432,32 |
if you want to know more about Brazilian accounting, visit our website and talk to us! https://gesconconsultoria.com.br/
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