Within the exemption
- Input
- R$ 4.000 de PF + R$ 900 do exterior
- Expected output
- Imposto 0,00 · sem DARF
A R$ 4,900 total, below R$ 5,000. Recording is still mandatory.
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carnê-leão 2026 calculation DARF 0190
In the Carnê-leão tab of the calculator, enter what you received from individuals and from abroad in the month and the deductions. Below are the rules it applies and examples you can reproduce.
A R$ 4,900 total, below R$ 5,000. Recording is still mandatory.
The amount is added to the next month's tax.
Uses the R$ 607.20 simplified discount.
Legal deductions beat the simplified discount.
Expenses needed for the work reduce the income.
Start from the gross amount and subtract INSS (11% up to the R$ 8,475.55 ceiling), income tax (the 2026 monthly table, on a base already reduced by INSS) and ISS if the city requires withholding. On a R$ 3,000 RPA, INSS is R$ 330, income tax is zero (income up to R$ 5,000) and the freelancer receives R$ 2,670. The company pays R$ 3,600 in total, because it adds a 20% employer contribution.
Not on that income: the company withholds income tax at source. If you also receive from individuals or from abroad, those amounts go into carnê-leão, and cash-book expenses tied to services provided only to companies go to the annual return.
The tax is charged late-payment penalty and Selic interest. Issue the DARF with the updated amount (penalty and Selic) and pay as soon as possible, because the charge grows each month.
The calculator expects the amount already in reais. For the conversion, follow the Brazilian Revenue Service rule in Carnê-Leão Web, which indicates the applicable Central Bank rate, and check it in the system before paying.
The agreed amount, before any deduction.
The company withholds 11% INSS (up to the ceiling) and income tax, and pays a 20% employer contribution on top.
Each one deducts R$ 189.59 from the income tax base.
Deducted from the income tax base.
Other clients or an employment salary. They use up the INSS ceiling before this RPA.
Enter the earlier RPAs from the same client. INSS and income tax are then calculated on the month's total.
| Gross amount | R$3,000.00 |
|---|---|
| INSS withheld11% on R$3,000.00 | - R$330.00 |
| Income tax withheldZeroed by the Law 15,270/2025 reduction (up to R$ 5,000) | R$0.00 |
| Net | R$2,670.00 |
The 11% INSS withheld from the freelancer comes out of the gross, it is not an extra cost. The 20% employer contribution is added on top.
INSS is due on day 20 of the next month (the previous business day if banks are closed).
The larger of legal deductions (withheld INSS, dependents, alimony) and the R$ 607.20 simplified discount applies. The reduction uses gross income and never exceeds the table tax.
Fill in the details, check the receipt below and print or save it as PDF. Nothing leaves your browser.
Freelancer payment receipt (RPA)
Service:
| Gross amount | R$3,000.00 |
|---|---|
| INSS withheld (11%) | - R$330.00 |
| Income tax withheld | - R$0.00 |
| Net | R$2,670.00 |
I declare that I received from ________________ the net amount of R$2,670.00 (two thousand six hundred seventy brazilian reais), after the taxes above, for the services described, granting full release.
, .
Template generated at jkit.tools. The values follow the 2026 tables; check the withholdings with your accountant before using it as a tax document.
Estimate with the 2026 tables for a freelancer hired without an employment relationship. It does not cover independent truckers, cooperatives, MEI hired by a company or each city's rules. Confirm with your accountant.