7.5% bracket
- Input
- PLR de R$ 9.000,00
- Expected output
- Imposto R$ 58,92
9,000 x 7.5% = 675.00, less 616.08.
Carregando ferramenta… / Loading tool…
brazil plr income tax table
The PLR table has five brackets and uses the same method as the monthly income tax: find the bracket by the yearly amount, multiply by the rate and subtract the deduction. The difference is that the limits are yearly and the withholding is final.
9,000 x 7.5% = 675.00, less 616.08.
1,975.05 less 1,360.25.
3,375.00 less 2,347.78.
5,500.00 less 3,166.80.
1,800.00 less 1,360.25, or 3.66% of gross.
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.
Compare the yearly PLR, net of child support if any, with the limits R$ 8,214.40, R$ 9,922.28, R$ 13,167.00 and R$ 16,380.38. The first bracket whose limit is greater than or equal to your amount is yours.
No. PLR paid under the law carries no INSS, and the table is applied to the gross amount. The only deduction the law provides is child support (art. 3, §10).
When the monthly income tax table is adjusted, the PLR one follows by the same percentage (art. 3, §11). The latest change recorded by the Receita was in May 2025.
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