Leaner taxable base
- Input
- Renda tributável + dependentes + saúde
- Expected output
- IR devido cai frente ao cenário sem deduções
Useful for comparing filing scenarios.
brazil income tax deductions
IRPF deductions: what reduces the taxable base
In practice, many people do not get the tax rate wrong — they misread the taxable base after deductions.
The role of deductions
- INSS, dependents, health expenses, education and supplementary pension contributions can materially reduce the taxable base.
- In 2026, beyond the annual tax table, the reduction rule up to BRL 60,000 per year materially changes exemption and refund scenarios.
Interpretation examples
Education cap
- Input
- Gastos acima do limite legal
- Expected output
- Nem toda despesa educacional vira dedução integral
Helps avoid inflated refund expectations.
Full tool FAQ
In 2025, you must file if you had: taxable income above R$33,888/year, exempt income above R$200,000, investment income above R$40,000, owned assets above R$800,000, or carried out activities in agriculture above thresholds.
Frequently asked questions
Do medical expenses always count?
They can count, but eligibility still depends on the type of expense and supporting documentation.
Do dependents always increase the refund?
Not always. They reduce the base, but the final effect depends on income, withholdings and other deductions.