The federal government increased from R $ 2,259.20 to R $ 2,428.80 the Exemption Strip for Income Tax for Individuals (IPRF). With this, the tax will only focus on values above the new track, as provided for in Provisional Measure 1,294 published in Official Gazette of the Union this Monday (14),
Signed by President Luiz Inacio Lula da Silva (PT) and Finance Minister Fernando Haddad, the measure will be valid from May (calendar year of 2025).
Beyond this exemption, the legislation which instituted in 2023 the new minimum wage enhancement policy authorizes 25% discount on the exemption limit value, in this case, R $ 607.20. Added to R $ 2,824.80, the amount results in R $ 3,036 – equivalent to two minimum wages.
Currently, the minimum wage is $ 1,518.
The other tracks provided for in the provisional measure published today were maintained. Therefore, salaries with values between R $ 2,428.80 and R $ 2,826.65 will pay a rate of 7.5%. Between this value and R $ 3,751.05, the applied rate will be 15%.
Salaries between R $ 3,751.06 and R $ 4,664.68 will pay IR rate of 22.5%. Above this value will have a rate of 27.5%.
Campaign promise
One of the main campaign promises Made by the then candidate Luiz Inacio Lula da Silva was, by the end of his term, in 2026, to expand to R $ 5,000 the exemption range.
For this, the federal government presented in March to the National Congress bill that, through partial discounts for those who receive between $ 5,000 and $ 7,000, exempts those who receive up to the value promised during the campaign.
*Collaborated Andreia Verdélio
