Brazil PLR Profit-Sharing Calculator

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how much tax on 10000 reais plr

How much tax comes off a R$ 10,000 PLR?

A R$ 10,000.00 PLR pays R$ 139.75 of income tax and leaves R$ 9,860.25 net, an effective rate of 1.40%. There is no INSS or FGTS. The rest of the page shows why the cut is so small and how it grows with larger amounts.

How to get to R$ 139.75

R$ 10,000.00 sits in the third bracket of the PLR table, between R$ 9,922.29 and R$ 13,167.00, with a 15% rate and a R$ 1,360.25 deduction. The math is 10,000 x 15% = 1,500.00 and 1,500.00 - 1,360.25 = 139.75. The nominal 15% sounds scary, but the deduction removes the exempt part and the 7.5% bracket part from the calculation. That is why the effective tax is 1.40% of the amount, well below what a salary table would charge on the same value.
Tax grows faster as the amount rises. At R$ 20,000.00 you are already in the 27.5% bracket: tax is R$ 2,333.20, or 11.67% of gross. At R$ 30,000.00 it is R$ 5,083.20, 16.94%. Even so, the net stays well above what would be left of the same amount paid as a bonus, because PLR is not added to the month salary and does not go through INSS. The effective rate never exceeds 27.5%.
If you pay child support in cash under a court order or public deed, it reduces the base. With R$ 10,000.00 of PLR and R$ 1,500.00 of support, the base falls to R$ 8,500.00, drops a bracket and tax goes to R$ 21.42. If the PLR comes in two installments, the company withholds at the second one the difference in tax on the total. In any case, the company calculates and withholds, and the tool is there to check the value.

Common PLR amounts

R$ 5,000 PLR

Input: R$ 5.000,00
Expected output: Imposto R$ 0,00, líquido R$ 5.000,00

Below R$ 8,214.40.

R$ 10,000 PLR

Input: R$ 10.000,00
Expected output: Imposto R$ 139,75, líquido R$ 9.860,25

15% less 1,360.25.

R$ 20,000 PLR

Input: R$ 20.000,00
Expected output: Imposto R$ 2.333,20, líquido R$ 17.666,80

27.5% less 3,166.80.

R$ 30,000 PLR

Input: R$ 30.000,00
Expected output: Imposto R$ 5.083,20, líquido R$ 24.916,80

8,250.00 less 3,166.80.

R$ 50,000 PLR

Input: R$ 50.000,00
Expected output: Imposto R$ 10.583,20, líquido R$ 39.416,80

13,750.00 less 3,166.80, or 21.17%.

R$ 10,000 with R$ 1,500 support

Input: R$ 10.000,00 e pensão R$ 1.500,00
Expected output: Imposto R$ 21,42

Base of 8,500: 7.5% less 616.08.

Full tool FAQ

Up to what amount is PLR exempt from income tax?

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.

How is the tax on PLR calculated?

Is INSS or FGTS taken out of PLR?

What if PLR is paid in two installments?

Can I deduct child support from PLR?

Does PLR go into the annual tax return?

PLR or bonus: which pays less tax?

How many times a year can PLR be paid?

Does the PLR table change in 2026?

Is the result exact? Should I confirm it with someone?

Frequently asked questions

How much is left of a R$ 10,000 PLR?

You keep R$ 9,860.25. That is R$ 139.75 of income tax withheld at source and no INSS or FGTS, as long as the PLR follows Law 10.101/2000.

Why is the cut smaller than 15% of 10,000?

Because the R$ 1,360.25 deduction is subtracted from the result. The 15% applies in practice only to the part above R$ 9,922.28; the rest of the PLR pays less or nothing.

Does the amount change if paid in two installments?

The total withheld is the same, but the timing changes: at each installment the company withholds the difference between tax on the running total and what was already withheld. See the PLR in two installments page for examples.

Next steps

Exclusive PLR table, in force since May 1, 2025
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

Exclusive PLR table, in force since May 1, 2025

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

How to get to R$ 139.75

R$ 10,000.00 sits in the third bracket of the PLR table, between R$ 9,922.29 and R$ 13,167.00, with a 15% rate and a R$ 1,360.25 deduction. The math is 10,000 x 15% = 1,500.00 and 1,500.00 - 1,360.25 = 139.75. The nominal 15% sounds scary, but the deduction removes the exempt part and the 7.5% bracket part from the calculation. That is why the effective tax is 1.40% of the amount, well below what a salary table would charge on the same value.

Tax grows faster as the amount rises. At R$ 20,000.00 you are already in the 27.5% bracket: tax is R$ 2,333.20, or 11.67% of gross. At R$ 30,000.00 it is R$ 5,083.20, 16.94%. Even so, the net stays well above what would be left of the same amount paid as a bonus, because PLR is not added to the month salary and does not go through INSS. The effective rate never exceeds 27.5%.

If you pay child support in cash under a court order or public deed, it reduces the base. With R$ 10,000.00 of PLR and R$ 1,500.00 of support, the base falls to R$ 8,500.00, drops a bracket and tax goes to R$ 21.42. If the PLR comes in two installments, the company withholds at the second one the difference in tax on the total. In any case, the company calculates and withholds, and the tool is there to check the value.

Common PLR amounts

R$ 5,000 PLR

Input: R$ 5.000,00
Expected output: Imposto R$ 0,00, líquido R$ 5.000,00

Below R$ 8,214.40.

R$ 10,000 PLR

Input: R$ 10.000,00
Expected output: Imposto R$ 139,75, líquido R$ 9.860,25

15% less 1,360.25.

R$ 20,000 PLR

Input: R$ 20.000,00
Expected output: Imposto R$ 2.333,20, líquido R$ 17.666,80

27.5% less 3,166.80.

R$ 30,000 PLR

Input: R$ 30.000,00
Expected output: Imposto R$ 5.083,20, líquido R$ 24.916,80

8,250.00 less 3,166.80.

R$ 50,000 PLR

Input: R$ 50.000,00
Expected output: Imposto R$ 10.583,20, líquido R$ 39.416,80

13,750.00 less 3,166.80, or 21.17%.

R$ 10,000 with R$ 1,500 support

Input: R$ 10.000,00 e pensão R$ 1.500,00
Expected output: Imposto R$ 21,42

Base of 8,500: 7.5% less 616.08.

Full tool FAQ

Up to what amount is PLR exempt from income tax?

How is the tax on PLR calculated?

Is INSS or FGTS taken out of PLR?

What if PLR is paid in two installments?

Can I deduct child support from PLR?

Does PLR go into the annual tax return?

PLR or bonus: which pays less tax?

How many times a year can PLR be paid?

Does the PLR table change in 2026?

Is the result exact? Should I confirm it with someone?

Frequently asked questions

How much is left of a R$ 10,000 PLR?

You keep R$ 9,860.25. That is R$ 139.75 of income tax withheld at source and no INSS or FGTS, as long as the PLR follows Law 10.101/2000.

Why is the cut smaller than 15% of 10,000?

Because the R$ 1,360.25 deduction is subtracted from the result. The 15% applies in practice only to the part above R$ 9,922.28; the rest of the PLR pays less or nothing.