IR sobre PLR 2026: isenção até R$ 8.214,40 e a tabela anual própria da PLR
Estimates only, not financial advice. What you type stays on your device. Checked against sources on 17 Oct 2026.A participação nos lucros ou resultados (PLR) paga imposto de renda só na fonte, separado do salário, com uma tabela anual própria: isenta até R$ 8.214,40, depois 7,5%, 15%, 22,5% e 27,5% com parcelas a deduzir. Uma PLR de R$ 10.000,00 paga R$ 139,75. Se houver uma segunda parcela no ano, o imposto é refeito sobre o total. Não há INSS nem FGTS sobre a PLR.
2026 · Rates and rules read from the sources listed on this page (the earliest on 17 Oct 2026); they may have changed since.
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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.
No INSS or FGTS. PLR is not salary and is not the base of any labour charge, so nothing else is taken from it.
The rest of the article, and all 6 questions about Brazil PLR Income Tax Calculator (IR sobre PLR), are on the Brazil PLR Income Tax Calculator (IR sobre PLR) page.
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.
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.
Rates and rules change; check the source before you rely on a figure.
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