R$ 1,621.00 from January 1, 2026 (Ministerial Ordinance 2026). Adjusted annually by the minimum wage valorization policy.
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Look up historical minimum wage, INSS, IRRF, annual IRPF, SELIC, and 2026 reference values.
This tool brings together, in one place, the reference values most consulted in legal practice, updated per current legislation. The 2026 summary panel shows the minimum wage (R$ 1,621.00 since Jan 1, 2026), the INSS and RGPS ceilings, both R$ 8,475.55 under the same Ministerial Ordinance 13/2026, and the federal RPV limit (R$ 97,260.00, equal to 60 minimum wages, CF art. 100, §3). It also includes the state fiscal units, UFESP (R$ 38.42), UFEMG (R$ 5.7899), and UFIR-RJ (R$ 4.9604), used to convert court fees, penalties, and state taxes. The specific tabs carry the minimum-wage history, the progressive INSS brackets, the monthly IRRF tables, the 2026 annual IRPF table (Laws 15.191/2025 and 15.270/2025), the CSJT/TST labor appeal deposit, and the monthly SELIC series, the same rate the Federal Revenue uses to update tax debts (art. 61 of Law 9.430/1996). These are reference values for cross-checking, always confirm the normative act in force before using them in a calculation.
Legal practice depends on a handful of values that change every year and feed almost every calculation: the minimum wage, which anchors floors, jurisdictional thresholds, and the RPV; the INSS ceiling; and the state fiscal units many states use to express court fees and penalties. In 2026, the minimum wage is R$ 1,621.00 and the federal RPV limit, set at 60 minimum wages by the Constitution (art. 100, §3), reaches R$ 97,260.00.
Fiscal units work like a local reference currency: UFESP (R$ 38.42) in São Paulo, UFEMG (R$ 5.7899) in Minas Gerais, and UFIR-RJ (R$ 4.9604) in Rio de Janeiro. Court fees, tax penalties, and some taxes are set in so many units, and converting to reais requires the value in force, which the tool keeps gathered for quick reference.
The 2026 annual IRPF table (Laws 15.191/2025 and 15.270/2025) is progressive by bracket, with a deductible portion in each. Income up to R$ 29,145.60 is exempt; from R$ 29,145.61 to R$ 33,919.80, the rate is 7.5% (deduction of R$ 2,185.92); from R$ 33,919.81 to R$ 45,012.60, 15% (deduction of R$ 4,729.91); from R$ 45,012.61 to R$ 55,976.16, 22.5% (deduction of R$ 8,105.85); and above that, 27.5% (deduction of R$ 10,904.66).
In practice, you apply the bracket's rate to the tax base and subtract the deductible portion, that portion mechanism keeps someone moving up a bracket from being taxed abruptly on their entire income. The tool only displays the official table; fitting the concrete case, with the legal deductions, is the work of the tax calculation.
Almost all of these figures have a shelf life: the minimum wage and the ceilings are adjusted by ordinance each year, the fiscal units are updated by state act, and the IRRF and IRPF tables change by law or normative instruction. The tool shows the effective dates and source of each value precisely so you can check whether it is still within the correct period.
The monthly SELIC here is the same one the Federal Revenue uses to update tax debts (art. 61 of Law 9.430/1996), and the Civil Code's legal default-interest rate refers to it (CC art. 406). Even so, treat everything as reference: before taking a value into a petition or an enforcement calculation, confirm the normative act in force and, in tax or social-security matters, the guidance of a qualified professional.
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src="https://jkit.tools/embed/en-US/legal-reference-tables"
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title="Brazilian Legal Reference Tables"
></iframe>These references help contextualize formulas, standards, APIs and limitations used on this page. They do not replace professional validation when a result has legal, financial, medical or operational impact.
R$ 1,621.00 from January 1, 2026 (Ministerial Ordinance 2026). Adjusted annually by the minimum wage valorization policy.
Reference values compiled from official sources. Always verify current legislation before using in calculations.
Ministerial Ordinance / Central Bank / STF / RFB