Exactly at the limit
- Input
- PLR de R$ 8.214,40
- Expected output
- Imposto R$ 0,00
Last value of the exempt bracket.
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brazil plr tax free limit
The PLR exemption limit is R$ 8,214.40 a year, adding up everything the same company paid. Below it the tax is zero; one cent above it the 7.5% bracket starts, but with a deduction that keeps the tax close to zero at first.
Last value of the exempt bracket.
7.5% less 616.08 gives 0.00075, rounded to zero.
675.00 less 616.08.
744.17 less 616.08.
Total of R$ 8,000.00, under R$ 8,214.40.
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.
Per year. When there is more than one payment, tax is recomputed on the total received and what was already withheld is subtracted (Law 10.101, art. 3, §7). Two installments of R$ 4,500 add up to R$ 9,000 and pay R$ 58.92, withheld at the second.
Yes. From January to April 2025 PLR was exempt up to R$ 7,640.80. The tool includes that table in the advanced options, useful for checking an older payment.
The tax is exclusive at source and PLR is not part of the return calculation base (art. 3, §5). If it stayed under the limit, no tax is withheld or owed because of it.
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