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BR Tax 2023

Brazil Tax Tables 2023 - Tax Rates and Thresholds in Brazil

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This page contains the tax table information used for the calculation of tax and payroll deductions in Brazil in 2023. These tax tables are used for the tax and payroll calculators published on iCalculator™ BR, these tools are provided for your free use on our website. If you would like additional tax table information added to the tax calculators for Brazil or would like to add to or suggest amendments to the information herein then please contact us.

Brazil Personal Income Tax Tables in 2023

The Income tax rates and personal allowances in Brazil are updated annually with new tax tables published for Resident and Non-resident taxpayers. The Tax tables below include the tax rates, thresholds and allowances included in the Brazil Tax Calculator 2023.

Brazil Residents Income Tax Tables in 2023
Personal Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
0%Income from R$ 0.000.00to R$ 22,847.76
7.5%Income from R$ 22,847.77 to R$ 33,919.80
15%Income from R$ 33,919.81 to R$ 45,012.60
22.5%Income from R$ 45,012.61 to R$ 55,976.16
27.5%Income from R$ 55,976.17 and above
Brazil Non-residents Income Tax Tables in 2023
Personal Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
0%Income from R$ 0.000.00to R$ 22,847.76
7.5%Income from R$ 22,847.77 to R$ 33,919.80
15%Income from R$ 33,919.81 to R$ 45,012.60
22.5%Income from R$ 45,012.61 to R$ 55,976.16
27.5%Income from R$ 55,976.17 and above

Brazil Social Security and Payroll Deduction Rates in 2023

In Brazil, the social security and payroll deduction system encompasses several contributions made by both employees and employers. These contributions are integral to funding various social welfare programs, ensuring a safety net for the workforce and their families.

Brazil Social Security in 2023: Rates for Employers and Employees
CategoryEmployeeEmployerTotal
Instituto Nacional do Seguro Social (INSS) Level 17.5%20%27.5%
INSS Level 29%0%9%
INSS Level 312%0%12%
INSS Level 414%0%14%
Fundo de Garantia do Tempo de Serviço (FGTS)0%8.66%8.66%
Work accident insurance (RAT)0%2%2%
Social assistance (SENAR, SENAC, SESC, SENAI or SESI)0%6%6%
Brazil Social Security and Payroll Deduction in 2023: Earnings Thresholds for Employers and Employees
CategoryEmployeeEmployer
Min.Max.Min.Max.
Instituto Nacional do Seguro Social (INSS) Level 1n/aR$ 1,212.00n/an/a
INSS Level 2R$ 1,212.00R$ 2,457.35R$ 0.00R$ 0.00
INSS Level 3R$ 2,457.35R$ 3,641.03R$ 0.00R$ 0.00
INSS Level 4R$ 3,641.03R$ 7,087.22R$ 0.00R$ 0.00
Fundo de Garantia do Tempo de Serviço (FGTS)n/an/aR$ 0.00R$ 0.00
Work accident insurance (RAT)n/an/aR$ 0.00R$ 0.00
Social assistance (SENAR, SENAC, SESC, SENAI or SESI)n/an/aR$ 0.00R$ 0.00

Brazil VAT Rates in 2023

VAT rates for Brazil are reviewed annually, you can use the VAT Calculator to calculate VAT due in Brazil or use the Reverse VAT Calculator to calculate the net cost of goods/services after deducting VAT.

Brazil VAT Rates
VAT RateVAT Description
12%Transportation services
17%ICMS Reduced
20%ICMS Standard
25%Communication services Reduced
30%Communication services Standard

Historic Tax Tables supported for Brazil

The following tax tables are supported by iCalculator™ BR as part of the suite of free tax tools we provide for Brazil.