Simulador IRPF Mínimo

About Simulador IRPF Mínimo

This is an illustrative and educational simulator/calculator produced by Tax Accounting on the Minimum Taxation for individuals with high incomes.

Its objective is to allow anyone to estimate, in a simplified way, whether they will be subject to the minimum tax and what the additional amount to be paid in the IRPF (Brazilian Individual Income Tax Return) would be.

The simulator allows you to check:

• Calculation of the Taxable Base

Enter your annual income — salaries, pro-labore payments, rents, financial investments, dividends from 2026 onwards, and other amounts that are part of the base provided by law.

Exempt income listed in the legislation is automatically disregarded.

• Deduction of Taxes Already Paid

Enter the amounts of IRPF, IRRF (Brazilian Income Tax Withholding), and other taxes collected during the year. The simulator automatically calculates how much has already been paid and how much can be deducted from the minimum tax.

• Tax Reduction for Legal Entities

If you receive dividends from companies with a high tax burden, the app allows you to enter this data to apply the legal reduction, lowering the final amount due.

Clear and Transparent Final Result

It becomes possible to view:

• Total Income (REND)
• Minimum applicable tax rate
• Minimum gross tax
• Taxes already paid
• Additional amount due (if any)

With all data properly aligned with Law 15.270/2025.

Warning: This simulator does not replace official calculations from the Federal Revenue Service nor does it constitute legal or accounting advice. For formal decisions, consult an accountant or tax lawyer. This does not supersede any kind of government decision.

Law Link: https://legislacao.presidencia.gov.br/atos/?tipo=LEI&numero=15270&ano=2025&data=26/11/2025&ato=ab5k3aU9UNZpWTab7