R$ 5,000.00 13th
- Input
- R$ 5.000,00 de 13º bruto
- Expected output
- INSS R$ 501,51; IRRF R$ 0,00
At the edge of the reduction exemption range, the tax is zero.
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13th salary income tax 2026 exemption Brazil
In 2026 the 13th of anyone with up to R$ 5,000.00 gross pays no income tax at source, and the reduction fades out gradually up to R$ 7,350.00. The rule is written in the law itself: article 3-A, paragraph 3, of Lei 15.270/2025 applies it to the tax collected exclusively at source on the 13th.
At the edge of the reduction exemption range, the tax is zero.
INSS (R$ 529.51) is below R$ 607.20, so the simplified discount applies.
Reduction = 978.62 − 0.133145 × 6,000 = 179.75.
At the end of the transition range the reduction reaches zero, and the tax matches the full table.
No reduction. Two dependents would take R$ 379.18 off the base.
One avo is earned per month with at least 15 days worked; each avo is worth 1/12 of the salary. Months with fewer than 15 days do not count.
It depends on the gross amount. Up to R$ 5,000.00 the 13th IRRF is zero thanks to the reduction; between R$ 5,000.01 and R$ 7,350.00 a reduced tax is paid; above that, the full table applies.
No. The Lei 15.270/2025 reduction applies only to income tax. INSS still applies to the whole 13th, in progressive brackets and up to the R$ 988.09 ceiling.
Yes, when the deductions exceed the simplified discount: each dependent takes R$ 189.59 off the base. On a R$ 6,000.00 13th, two dependents lower IRRF from R$ 385.10 to R$ 280.83.
⚠️ Educational estimate. The 1st installment carries no INSS and no income tax; the 2nd concentrates both, computed on the full 13th. Confirm with an accountant or payroll professional.
Half of the 13th, paid with no INSS and no income tax. Gross equals net.
December 20 falls on a Sunday. Law 4.749/1965 and the Ministry of Labor and Employment page we consulted do not say what happens when the deadline falls on a weekend. Paying earlier avoids relying on that gap; confirm with the employer or the collective agreement.
Sources: Law 4.749/1965, arts. 1 and 2 (planalto.gov.br) and the Ministry of Labor and Employment page on the 13th salary (gov.br/trabalho-e-emprego).
Lei 4.090/1962 + Lei 4.749/1965; INSS sobre total do 13º (tributação separada); IRRF exclusivo na fonte; avos por ≥15 dias trabalhados/mês.