Key facts at a glance
Full exemption up to
R$5,000/mo
gross, zero IRRF
Gradual phase-out
R$5,000–R$7,350
reduction shrinks to zero
Formula
R$978.62 − 0.133145×gross
capped at IRRF owed, floor 0
If your gross monthly salary is R$5,000 or below, Lei 15.270/2025 means you owe zero IRRF starting with the January 2026 competência, full stop, even though the standard progressive table would otherwise compute a small amount of tax at that income. Between R$5,000.01 and R$7,350, the exemption shrinks gradually rather than cutting off sharply. Above R$7,350, it disappears entirely and the standard table applies unmodified.
This is a genuinely new mechanism, not a rebrand of an existing rule, and it's applied automatically by payroll, you don't need to elect into it or file anything special during the year to benefit.
Check exactly how much the redutor saves you.
Open the Brazil calculatorHow the redutor actually works, step by step
First, your IRRF is calculated the normal way: INSS is deducted from gross salary to get your base de cálculo, and the standard progressive table (0% to 27.5%) runs on that base to produce a pre-redutor IRRF figure. The redutor is applied after that, as a final adjustment, and its eligibility test uses your gross monthly salary (rendimentos tributáveis mensais), not the post-INSS base the table itself used.
If your gross monthly salary is R$5,000 or less, the redutor fully cancels whatever the standard table computed, your final IRRF is zero. Between R$5,000.01 and R$7,350, the reduction amount is R$978.62 minus (0.133145 × your gross monthly salary), capped so it never exceeds the pre-redutor IRRF (no negative tax) and never drops below zero. Above R$7,350, the reduction formula would go negative, so it's simply not applied, the standard table result stands as your final IRRF.
The redutor at four gross monthly salaries
Showing the standard table's pre-redutor IRRF, the redutor amount, and the final IRRF actually withheld.
| Gross monthly | Standard IRRF | Redutor | Final IRRF |
|---|---|---|---|
| R$4,000 | R$150.55 | R$150.55 (full) | R$0 |
| R$5,000 | R$336.67 | R$336.67 (full) | R$0 |
| R$6,000 | R$564.86 | R$179.75 (partial) | R$385.11 |
| R$7,350 | R$884.14 | R$0 (phased out) | R$884.13 |
Figures use the 2026 IRRF tabela progressiva mensal and Lei 15.270/2025. Run your own exact salary through the Brazil Salary Calculator.
The detail most calculators get wrong: gross, not post-INSS
The redutor's eligibility test uses your rendimentos tributáveis mensais, your gross monthly salary, not the base de cálculo (gross minus INSS) that the standard IRRF table itself uses. These are two different numbers, and mixing them up produces a wrong answer near the R$5,000 and R$7,350 boundaries.
For example, someone with a gross salary of R$5,300/month has a post-INSS base of roughly R$4,822 (after INSS at the relevant bands), which is below R$5,000. If a calculator mistakenly checked the post-INSS figure against the R$5,000 threshold, it would (wrongly) grant full exemption. The law's actual test uses the R$5,300 gross figure, placing this person in the partial-reduction zone instead, a meaningfully different, smaller benefit.
Applied automatically, no election required
Employers are expected to apply the redutor directly in monthly payroll withholding starting with the January 2026 competência, per the Receita Federal's own published tabela de redução mensal, mirroring the exact R$978.62 and 0.133145 constants in the law text. You don't need to file a form or make an election to benefit during the year.
The full annual exemption also carries through to your declaração anual (DIRPF, filed in 2027 for the 2026 tax year), so the benefit isn't just a monthly withholding adjustment that gets clawed back at filing time, it's a genuine reduction in your annual tax liability at qualifying income levels.
See your exact redutor amount
Enter your salary to see whether you qualify for full exemption, partial reduction, or neither.
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Frequently asked questions
What exactly did Lei 15.270/2025 change?
It added a redutor, a reduction applied on top of the existing IRRF progressive table calculation, effective from the January 2026 competência. It didn't change the tabela progressiva itself (the 0% to 27.5% bands are the same as 2025), it added a new step at the end: for gross monthly salaries up to R$5,000, the redutor fully cancels whatever IRRF the standard table would have produced. Between R$5,000.01 and R$7,350, the redutor shrinks gradually. Above R$7,350, no redutor applies at all.
Is the redutor based on gross salary or the post-INSS taxable base?
Gross salary, specifically. This is a detail that trips up a lot of people (and a lot of calculators built before the law passed): the redutor eligibility test uses your rendimentos tributáveis mensais, your gross monthly salary before the INSS deduction, not the base de cálculo the standard IRRF table itself uses. So even if your post-INSS taxable base is, say, R$4,600, if your gross salary is R$5,100, you're in the partial-reduction zone (R$5,000.01–R$7,350), not the full-exemption zone.
What's the exact formula for the gradual reduction zone?
Up to and including R$5,000 gross monthly, the redutor simply equals whatever IRRF the standard table computed, full exemption, no formula needed. Strictly above R$5,000 and up to R$7,350, the formula kicks in: reduction = R$978.62 minus (0.133145 × gross monthly salary), capped so it never exceeds the standard table's IRRF (no negative tax bill) and never goes below zero. At R$6,000, that's R$978.62 − (0.133145 × 6,000) = R$179.75, a partial reduction. At exactly R$7,350, the formula resolves to zero, matching the standard table's result exactly, so there's no discontinuity at the upper boundary.
Does this apply to 13º salário the same way?
The redutor is a distinct application per type of income under the law text, 13º salário gets its own separate INSS and IRRF calculation, and its own separate application of the redutor test, rather than being lumped into your regular monthly salary's calculation. Treat your 13º as a standalone calculation, not an extension of your ordinary monthly redutor eligibility.
I earn R$6,000/month gross. Do I get the reduction automatically?
Yes, your employer's payroll system should apply it automatically starting with January 2026 pay runs, you don't need to file anything to claim it during the year. At R$6,000/month, you're in the gradual reduction zone: the standard table computes roughly R$564.86 in IRRF, the redutor formula reduces that by roughly R$179.75, leaving a final IRRF of about R$385.11, a meaningful reduction but not full exemption.
Does the redutor affect INSS at all?
No. The redutor is purely an IRRF mechanism, applied after INSS has already been deducted and after the standard IRRF table has already run on the post-INSS base. INSS itself (7.5% to 14%, capped at the teto) is completely unaffected by this law, calculated exactly as it was before Lei 15.270/2025.