Regimes: 8
Individual micro-entrepreneur (MEI): fixed monthly payment
Microempreendedor Individual (MEI) — Sistema de Recolhimento em Valores Fixos Mensais dos Tributos abrangidos pelo Simples Nacional (Simei), Lei Complementar nº 123/2006, art. 18-A
OpenFor the self-employed
About BRL 81–87 a month in 2026 (INSS 81.05 + ICMS 1 and/or ISS 5) instead of profit and turnover taxes.
Details
- Who
- Individual entrepreneurs with gross revenue up to BRL 81,000 a year in permitted occupations (Annex XI, CGSN Resolution 140/2018), with a single establishment, no stake in other companies and at most one employee on the minimum wage.
- How it works
- A fixed monthly DAS payment replaces IRPJ, CSLL, PIS/Pasep, Cofins, IPI and the employer contribution: 5% of the minimum contribution salary as the owner's INSS contribution plus BRL 1 ICMS and/or BRL 5 ISS.
- How to opt in
- New entrepreneurs register on the Portal do Empreendedor; existing Simples Nacional businesses opt for Simei on the Simples Nacional portal between the first and last business day of January, effective from 1 January.
- Limits and risks
- INSS contribution only on the minimum contribution salary (with pension rights to match); does not remove IOF, tax on investment income and capital gains, or FGTS; individual entrepreneurs only (no companies); exceeding the revenue limit means extra tax on the excess or exclusion from the regime.
- Legal basis
- Lei Complementar nº 123/2006, arts. 18-A e 18-C; Comitê Gestor do Simples Nacional, Perguntas e Respostas MEI e Simei (29.04.2025)
- Checked
- November 10, 2026
Employee profit sharing (PLR): separate reduced scale
Participação nos Lucros ou Resultados (PLR) — tributação exclusiva na fonte (Lei nº 10.101/2000, art. 3º, § 5º; RIR/2018, art. 683)
OpenFor employees
The first BRL 8,214.40 of PLR a year is tax-free; the rest is taxed under a separate scale, not added to salary.
Details
- Who
- Employees receiving profit or results sharing under an agreement with employees in line with Lei 10.101/2000.
- How it works
- PLR is taxed separately and definitively at source under its own annual scale (from May 2025: 0% up to BRL 8,214.40, then 7.5–27.5%) and is not added to other income in the annual return.
- How to opt in
- Automatic: the employer withholds under the PLR table; a PLR agreement under Lei 10.101/2000 is required.
- Limits and risks
- No more than two payments a year; only PLR under Lei 10.101/2000 qualifies.
- Legal basis
- Lei nº 10.101/2000, art. 3º, § 5º; Decreto nº 9.580/2018 (RIR/2018), art. 683; Receita Federal, Tributação de 2026 — PLR
- Checked
- November 10, 2026
Extra tax-free pension allowance from age 65
Parcela isenta de proventos de aposentadoria e pensão para maiores de 65 anos (Lei nº 7.713/1988, art. 6º, XV; RIR/2018, art. 35, III, «a»)
OpenFor pensioners
BRL 1,903.98 of pension a month is tax-free.
Details
- Who
- People aged 65 or over receiving a pension from state social security, a public-law entity or a private pension fund.
- How it works
- From the month the person turns 65, BRL 1,903.98 of pension a month is exempt — on top of the ordinary zero band of the monthly scale.
- How to opt in
- Applied automatically by the pension payer; shown as exempt income in the annual return.
- Limits and risks
- Pensions only (state, public-law bodies, private pension funds), not salary or other income.
- Legal basis
- Lei nº 7.713/1988, art. 6º, XV; Decreto nº 9.580/2018 (RIR/2018), art. 35
- Checked
- November 10, 2026
Exemption of pensions of people with serious illness
Isenção de proventos de aposentadoria e reforma de portadores de moléstia grave (Lei nº 7.713/1988, art. 6º, XIV; RIR/2018, art. 35, II, «b»)
OpenFor pensioners
The whole pension is free of income tax.
Details
- Who
- Retirees (including retired military) whose pension results from an accident in service, or who have a disease on the statutory list (cancer, serious heart, kidney or liver disease, Parkinson's, multiple sclerosis, AIDS and others).
- How it works
- The pension is fully exempt on the basis of a specialised medical report, even if the disease arose after retirement.
- How to opt in
- Give the pension payer a specialised medical report; report the pension as exempt in the annual return.
- Limits and risks
- Retirement income only (proventos de aposentadoria ou reforma), not the salary of a working person with the same illness; only diseases on the statutory list.
- Legal basis
- Lei nº 7.713/1988, art. 6º, XIV; Decreto nº 9.580/2018 (RIR/2018), art. 35
- Checked
- November 10, 2026
Exemption of share gains with sales up to BRL 20,000 a month
Isenção de ganhos líquidos em ações no mercado à vista com alienações até R$ 20.000,00 por mês (Lei nº 11.033/2004, art. 3º, I; RIR/2018, art. 35)
OpenFor investors
Gains on share sales up to BRL 20,000 a month are tax-free.
Details
- Who
- Resident individuals selling shares on the stock exchange spot market or gold as a financial asset.
- How it works
- Net gains are exempt if total sales of shares (and separately of gold) in the month do not exceed BRL 20,000.
- How to opt in
- Automatic; report the gain as exempt in the annual return.
- Limits and risks
- The threshold is on the month's sales, not gains; spot-market shares and gold only; above it the month's gain is taxed.
- Legal basis
- Lei nº 11.033/2004, art. 3º, I; Lei nº 8.981/1995, art. 72, § 8º; Decreto nº 9.580/2018 (RIR/2018), art. 35
- Checked
- November 10, 2026
Exemption of gains on the sale of a home
Isenção do ganho de capital na alienação de imóvel residencial — único imóvel até R$ 440.000,00 ou reinvestimento em 180 dias (Lei nº 9.250/1995, art. 23; Lei nº 11.196/2005, art. 39; RIR/2018, art. 35, VI)
OpenFor investors
No capital gains tax on the sale.
Details
- Who
- Resident individuals selling their only property, or selling a home and reinvesting in a home in Brazil.
- How it works
- Capital gains are exempt (1) on selling one's only property for up to BRL 440,000 if no other sale took place in the last 5 years; (2) on selling a home if the proceeds are invested in a home in Brazil within 180 days of the contract.
- Duration
- Reinvestment within 180 days of the sale contract.
- How to opt in
- Claim the exemption in the annual return for the year of sale.
- Limits and risks
- The only-property exemption can be used once every 5 years; reinvestment only in homes in Brazil within 180 days.
- Legal basis
- Lei nº 9.250/1995, art. 23; Lei nº 11.196/2005, art. 39; Decreto nº 9.580/2018 (RIR/2018), art. 35, VI, «b» e «c»
- Checked
- November 10, 2026
Foreign financial investments and controlled entities: 15% in the annual return
Tributação de aplicações financeiras e entidades controladas no exterior à alíquota de 15% (Lei nº 14.754/2023, arts. 2º–5º)
OpenFor investors
Flat 15% instead of the progressive scale up to 27.5%; exchange gains on non-interest-bearing accounts are not taxed.
Details
- Who
- Brazilian-resident individuals with financial investments abroad (accounts, funds, securities and others) or controlled foreign entities.
- How it works
- Income from foreign financial investments and profits (dividends) of controlled foreign entities are reported separately in the annual return and taxed at 15% with no deductions; profits of passive controlled entities or those in favoured jurisdictions are taxed each 31 December even if not distributed.
- How to opt in
- Separate section of the annual return (DAA); tax is paid with the annual settlement.
- Limits and risks
- Foreign tax is credited only under a tax treaty or reciprocity; unused credit is not carried over; no deductions.
- Legal basis
- Lei nº 14.754/2023, arts. 2º, 3º, 4º e 5º
- Checked
- November 10, 2026
Minimum tax on high incomes and 10% on dividends
Tributação mínima do IRPF para altas rendas e retenção de 10% sobre lucros e dividendos acima de R$ 50.000,00 por mês (Lei nº 9.250/1995, arts. 6º-A, 16-A e 16-B, incluídos pela Lei nº 15.270/2025)
OpenOther
Not a relief: effective rate of at least 10% on incomes from BRL 1,200,000; a reducer applies where company and personal tax together exceed 34 / 40 / 45%.
Details
- Who
- Residents with total income above BRL 600,000 a year (including dividends and exempt income); recipients of dividends above BRL 50,000 a month from one company.
- How it works
- Not a relief but a floor: from 2026 the minimum-tax rate rises linearly from 0% (BRL 600,000) to 10% (BRL 1,200,000 and more) on total income, less IRPF already paid; dividends above BRL 50,000 a month from one company are subject to 10% withholding as an advance.
- How to opt in
- Automatic in the annual return from 2027 (for 2026); the company withholds the 10% on dividends.
- Limits and risks
- Does not apply to dividends from profits up to 2025 approved for distribution by 31.12.2025; capital gains, savings accounts (poupança), LCI/LCA, CRI/CRA and other listed income are excluded from the base.
- Legal basis
- Lei nº 15.270/2025, art. 2º (Lei nº 9.250/1995, arts. 6º-A, 16-A, 16-B)
- Checked
- November 10, 2026
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