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Brazil Revises Monthly Individual Tax Brackets and Employee Social Security Contribution Table for 2025

16 April 2025

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Approved Changes

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Brazil

Brazil has published Provisional Measure No. 1.294 of 11 April 2025, which revises the monthly individual income tax brackets/rates as follows with effect from the month of May 2025: up to BRL 2,428.80 - 0% from BRL 2,428.81 to 2,826.65 - 7.5% from BRL 2,826.66 to 3,751.05 - 15.0% from BRL 3,751.06 to 4,664.68 - 22.5% over BRL 4,664.68 - 27.5% Brazil has also set the progressive social security contribution table for 2025 through Ordinance No. 6 of 10 January 2025: up to BRL 1,518.00 - 7.5% from BRL 1,518.01 to 2,793.88 - 9% from BRL 2,793.89 to 4,190.83 -...