Minimum Tax Calculator for High Income (IRPFM)
The Kitnets.com Minimum Tax Calculator for High Income (IRPFM) allows you to simulate, clearly and in detail, how much minimum tax an individual taxpayer may pay on income if their annual earnings exceed R$ 600,000, according to the rules introduced by Law No. 15,270/2025, valid from the calendar year 2026.
This new taxation was created to ensure real progressivity at the top income level, even when a significant part of the earnings consists of dividends, exempt income, or exclusively taxed income.
What is the Minimum Tax for High Income?
The IRPFM (Minimum Individual Income Tax) establishes that taxpayers with high annual income must pay a minimum effective rate, calculated on the aggregate income received in the year, including:
- Labor income
- Rentals
- Self-employed or rural activity
- Financial income
- Dividends received in Brazil
- Other taxable, exempt, or exclusive income
Even with exemptions, legal deductions, and traditionally untaxed income, those exceeding the R$ 600,000 annual limit enter the minimum tax regime.
How does the IRPFM rate work?
The minimum tax rate is progressive and linear:
The calculator automatically shows the effective rate applied, according to the entered value.
What you can simulate with this calculator
With this tool, you can:
- ✓See if your income falls under the minimum tax
- ✓Calculate the IRPFM tax base
- ✓Correctly apply: Legal exclusions (capital gains, inheritance, RRA, etc.) and Permitted deductions (savings, indemnities, specific exemptions)
- ✓Consider: IR already paid in annual return, Withheld IR, Tax paid abroad, Definitive IR already collected, and Anticipated IRPFM on dividends
- ✓Visualize the final IRPFM payable or zero, transparently
Dividend taxation: how does it enter the calculation?
The law also provides for monthly anticipation of IRPFM when dividends paid by the same company to an individual exceed R$ 50,000 in the month, with 10% withholding at source. This withholding is not a definitive tax: it enters as a credit in the annual minimum tax calculation — and the calculator automatically considers this adjustment.
IRPFM Reducer: protection against double taxation
To prevent the sum of taxes paid by the company (IRPJ + CSLL) and the individual from exceeding certain limits, the law created the IRPFM reducer. In the calculator, this reducer can be entered simply, allowing simulation of scenarios where: The total tax burden was already high on the legal entity or The individual's minimum tax is partially reduced or even zeroed.
Why use the Kitnets.com Calculator?
- ★Updated with Law 15.270/2025
- ★Explicit legal basis at each step of the calculation
- ★Clear interface, with summary of base and tax
- ★Ideal for financial and tax planning
- ★Integrates with the logic of other Kitnets.com tax calculators
⚠️ Important
This simulation is for informational and educational purposes. It does not replace the official Income Tax declaration or the advice of an accountant or tax specialist.
🚀 Start now
Fill in the fields above and find out, in a few seconds, if you are subject to the minimum tax for high income and what the impact on your IR might be.