By MP 670/15 (DOU 03/11/15), the monthly sliding scale for incidence of income tax of individuals applicable to taxable events occurring from April 1, 2015 is as follows:
Basis (R $) | Tax rate (%) | Share the IR Deduct (R $) |
To 1903.98 | Free | - |
From 1903,99 to 2826,65 | 7,5 | 142.80 |
From 2826,66 to 3751,05 | 15 | 354.80 |
From 3751,06 to 4664,68 | 22,5 | 636.13 |
Above 4664,68 | 27,5 | 869.36 |
The amount to be deducted from dependent title the calculation basis will be R $ 189,59 per dependent.
Alexander Glaser
Lauffer Advocacy and Advice