Income Tax Calculator 2026
Simulate Exemption, Tax Reduction and Tax Due with New Rules
The Kitnets.com 2026 Income Tax Calculator allows you to simulate, accurately and transparently, how much IRPF you will really pay starting January 2026, considering the new exemption up to R$ 5,000, the progressive reduction up to R$ 7,350 and all rules introduced by Law No. 15,270/2025.
- ✓If you will be totally exempt from Income Tax in 2026
- ✓What will be the exact tax reduction in your case
- ✓The final tax due, month by month or in the annual adjustment
- ✓Your effective tax rate, after all legal reductions
All this with the same logic used by the Federal Revenue, but already updated for 2026, something the official simulator does not yet fully deliver.
What changes in Income Tax in 2026?
Starting January 2026, the most relevant changes in IRPF in recent decades come into force:
✅ Total exemption up to R$ 5,000 per month
Those receiving up to R$ 5,000 in monthly taxable income may have zero tax, even if the progressive table indicates tax to pay. This happens through a legal reduction of up to R$ 312.89, limited to the calculated tax amount.
✅ Partial reduction between R$ 5,000 and R$ 7,350
Taxpayers in this range are not totally exempt, but start paying less tax, with a decreasing and linear reduction, which decreases as income increases and zeros exactly at R$ 7,350.
❌ Above R$ 7,350
For higher incomes, the calculation follows normally by the progressive table, without applying additional reduction.
These rules apply to:
How the 2026 Income Tax Calculator works
Simulation in a few steps
1Enter your taxable income
Salary, pro-labore or income subject to monthly or annual IR.
2Enter your deductions (optional)
INSS, dependents, alimony, official pension or other legal deductions.
3See the complete result
The calculator automatically chooses the most advantageous option between legal deductions or simplified discount and correctly applies the progressive table + legal reduction.
What the calculator delivers in the result
You receive a complete statement, similar to that of the Federal Revenue:
- ✓ Taxable income
- ✓ Deductions used
- ✓ Calculation base
- ✓ Tax calculated by progressive table
- ✓ Reduction applied by Law 15,270/2025
- ✓ Final tax due
- ✓ Effective rate (%)
- ✓ Detailing by tax bracket
Automatic classification of your case:
Why use this 2026 IR calculator?
Updated for the latest legislation
While many simulators still use old rules, this tool already applies: Progressive table 2026, Monthly and annual reduction, Exact limits defined in law.
Official methodology
Calculations follow exactly the legal logic, including: Deductible portion, Reduction limits, Prohibition of negative tax, Correct base for reduction application (income, not base).
Total transparency
Here you see how the tax is calculated, bracket by bracket, without 'black box'.
Who is this calculator ideal for?
- CLT Workers
- Self-employed and professionals (Carnê-Leão)
- Those who want to know if they will be exempt from IR in 2026
- Those negotiating salary or job change
- Financial and tax planning
- Financial and fiscal education
⚠️ Important: attention to multiple income sources
Even if you are exempt monthly, those with more than one paying source may have tax to pay in the annual adjustment. The calculator helps anticipate this risk and understand the real impact of the new rule.
Legal basis and information security
This calculator was developed based on:
- ▪ Law No. 15,270, of November 26, 2025
- ▪ Law No. 15,191, of August 11, 2025
- ▪ Official tables of monthly and annual IRPF incidence
- ▪ Public guidelines from the Federal Revenue
Result with informative character. For legal purposes, the official calculation in the Income Tax Declaration always prevails.