Brazil IR on PLR 2026: profit sharing exempt to R$ 8.214,40, its own yearly table
Estimates only, not financial advice. What you type stays on your device. Checked against sources on 17 Oct 2026.A PLR of R$ 10.000,00 paid in Brazil in 2026 has R$ 139,75 of income tax withheld, from its own yearly table: 15% less R$ 1.360,25. Profit sharing is exempt up to R$ 8.214,40 a year, is taxed apart from the salary, and pays no INSS or FGTS, so the net is R$ 9.860,25.
2026 · Rates and rules read from the sources listed on this page (the earliest on 17 Oct 2026); they may have changed since.
Type the PLR you are being paid, or tap an example amount.
If you already received PLR earlier this year, type it: the tax is recalculated on the year’s total.
Add court-ordered alimony paid out of the PLR, if any, which lowers the base.
Read the tax withheld, the net PLR and the band of the yearly table it falls in.
This calculator works out the income tax withheld on a participação nos lucros ou resultados (PLR), the profit or results bonus that Brazilian companies pay under Lei 10.101/2000, and what reaches your account.
Its own table. PLR is taxed only at source and apart from the salary, with a yearly table that the Receita Federal publishes (in force since May 2025): exempt up to R$ 8.214,40; 7.5% less R$ 616,08 up to R$ 9.922,28; 15% less R$ 1.360,25 up to R$ 13.167,00; 22.5% less R$ 2.347,78 up to R$ 16.380,38; and 27.5% less R$ 3.166,80 above that. The tax is final: PLR does not go into the yearly return's tax base.
Two payments in a year. Many companies pay PLR in two parts. The second time, the tax is worked out on the year's total and the tax already withheld is subtracted (art. 3, § 7º). Type the earlier PLR and the calculator does that, taking as withheld the tax the table gives on it.
Alimony. Court-ordered alimony paid out of the PLR can be deducted from its base (§ 10).
No INSS or FGTS. PLR is not salary and is not the base of any labour charge, so nothing else is taken from it.
What is not here. PLR for several years paid at once is taxed as accumulated income; PLR from abroad and the table of January to April 2025 are left out.
For the tax on your monthly salary use the Brazil Net Salary Calculator; for the 13th salary, the Brazil 13th Salary Calculator.
Everything runs in your browser; nothing you type is sent anywhere.
PLR has its own yearly table, separate from the salary's monthly table. Up to R$ 8.214,40 it is exempt; then 7.5%, 15%, 22.5% and 27.5% apply with a fixed deduction for each band. A PLR of R$ 10.000,00 falls in the 15% band: R$ 1.500,00 less R$ 1.360,25 gives R$ 139,75.
The first R$ 8.214,40 of PLR received in a calendar year pays no income tax, under the table the Receita Federal applies since May 2025. The exemption is per year, so two payments that add up to more than that are taxed on the total.
On the second payment the tax is recalculated on the year's total PLR and the tax already withheld on the first is subtracted, as Lei 10.101 article 3, paragraph 7, says. Two payments of R$ 6.000,00 pay nothing on the first and R$ 439,75 on the second.
No. PLR is taxed exclusively at source, apart from all other income, and does not enter the tax base of the yearly return. Your monthly salary keeps its own withholding and the PLR its own table.
Profit sharing paid under Lei 10.101/2000 is not salary and is not the base of any labour charge, so no INSS is deducted and the employer deposits no FGTS on it. Only the income tax from the PLR table is withheld.
Court-ordered alimony, or alimony set in a judicially approved agreement or a public deed of divorce, paid out of the PLR can be deducted from its tax base. Type it and the calculator lowers the base before applying the table.
Rates and rules change; check the source before you rely on a figure.
Still stuck? Ask about Brazil PLR Income Tax Calculator (IR sobre PLR) and anybody who knows can answer. No account needed.
Same job, other tools: Cálculo de Férias 2026 (Brasil) – Cálculo de férias 2026: valor com 1/3, venda de 10 dias, desconto de INSS e IRRF · Rescisão por Acordo Calculator (Brazil) – Rescisão por acordo: half the aviso prévio, a 20% FGTS fine, everything else in full · Cálculo do Abono PIS/PASEP 2026 – Abono salarial PIS 2026: quem tem direito, valor por meses trabalhados e calendário · Cálculo do FGTS (Brasil) – Cálculo do FGTS: saldo com 3% ao ano, multa de 40%, saque e saque-aniversário · Cálculo de Hora Extra (Brasil) – Cálculo de hora extra: 50% e 100%, divisor 220 e reflexo no DSR.
On the related tools: Adicional Noturno: Calculadora (Brasil) – Adicional noturno: 20% das 22h às 5h, hora de 52 minutos e 30 segundos, 25% no campo.
More for Brazil: all 12 Brazil calculators.