See what is left of your PLR profit-sharing payout after income tax: the Receita Federal exclusive table, several payments in a year and child support.
PLR (participação nos lucros ou resultados) is Brazil's statutory employee profit-sharing, governed by Law 10.101/2000. Paid under the law, it is not salary: it carries no INSS social security (Law 8.212/1991, art. 28, §9, item j), no FGTS and no knock-on effect on vacation pay or the 13th salary (art. 3, caput). Income tax is withheld exclusively at source, separately from other income, using the annual table in the law's annex, and it does not enter the base of the annual tax return (art. 3, §5). In the table the Receita Federal publishes "from May 2025", PLR up to R$ 8,214.40 a year is tax-free. From R$ 8,214.41 to R$ 9,922.28 the rate is 7.5% less R$ 616.08; up to R$ 13,167.00, 15% less R$ 1,360.25; up to R$ 16,380.38, 22.5% less R$ 2,347.78; above that, 27.5% less R$ 3,166.80. With two payments in the same year, tax is recomputed on the total and what was already withheld is subtracted (art. 3, §7). Child support paid in cash under a court order or public deed can be deducted from the base (§10). The PLR table stands alone: the monthly withholding reducer of Law 15.270/2025, which zeroes monthly tax up to R$ 5,000, does not apply to this income.
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In the table in force since May 2025, PLR received in the year is exempt up to R$ 8,214.40. From January to April 2025 the limit was R$ 7,640.80. The limit applies to the sum of everything the same company paid as PLR in the year, not to each installment.
Total the company will pay this year, before tax.
The current table exempts up to R$ 8,214.40. The previous one, January to April 2025, exempted up to R$ 7,640.80.
Exclusive at source, no INSS or FGTS.
15% bracket
Amount left before passing the R$8,214.40 exemption limit.
PLR paid under Law 10.101 carries no INSS or FGTS, and the only tax is the exclusive table.
| Yearly PLR | Rate | Deduction |
|---|---|---|
| Up to R$8,214.40 | Exempt | - |
| Up to R$9,922.28 | 7.5% | R$616.08 |
| Up to R$13,167.00 | 15% | R$1,360.25 |
| Up to R$16,380.38 | 22.5% | R$2,347.78 |
| Above R$16,380.38 | 27.5% | R$3,166.80 |
What if the same R$10,000.00 were paid as a bonus on the payslip, outside Law 10.101?
More in your pocket with PLR.
The bonus lands in one month's pay, with INSS up to the ceiling and monthly withholding with the Law 15.270 reducer. Estimate: other income is not considered.
Estimate using the official table. The company calculates and withholds the tax; confirm with HR or an accountant.
See also:Net salary13th salaryIncome tax