Brazil Income Tax Return Calculator 2027 (IRPF, Refund)

Estimate your 2027 income tax return (year 2026) in Brazil: full or simplified deductions, the new reduction up to R$ 88,200 and your refund or tax due.

Taxable income in 2026 (R$)

INSS paid in the year (R$)

Income tax withheld in the year (R$)

Dependents

Education expenses (R$)

Health expenses (R$)

Private pension PGBL (R$)

Court-ordered alimony paid (R$)

Refund

—Best model

—Tax due

Model	Deductions	Taxable base	Tax by the table	2026 reduction	Tax due

What it does

In the yearly return the income of the whole year is added up and the tax is recalculated with the annual table, which for 2026 is twelve times the monthly table. You can use the legal deductions (INSS, dependents, education up to R$ 3,561.50 per person, health, PGBL up to 12%, alimony) or a simplified discount of 20% up to R$ 17,640. From the 2027 return, Law 15.270 cancels the tax for income up to R$ 60,000 and reduces it up to R$ 88,200. The difference between the tax due and what was withheld is your refund or the tax to pay.

How to use it

Type your taxable income, the INSS paid and the tax withheld in 2026 (they are in the employer's income statement).
Add dependents and deductible expenses: education, health, PGBL and alimony.
Compare the two models and see the refund or the tax to pay.

The arithmetic runs in your browser. Nothing you type is sent anywhere and nothing is stored, so you can use these with real numbers.

Frequently asked questions

Who pays no income tax in the 2027 return?
Whoever had up to R$ 60,000 of taxable income in 2026: the reduction of Law 15.270 cancels the tax, so all the tax withheld is refunded.

Full or simplified: which is better?
The simplified discount takes 20% of the income, up to R$ 17,640. If your deductions add up to more than that, the full model pays less; the calculator compares both.

How does the reduction work between R$ 60,000 and R$ 88,200?
It is R$ 8,429.73 minus 0.095575 × the income: with R$ 80,000 the tax is reduced by R$ 783.73. From R$ 88,200 there is no reduction.

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