The House of Representatives approved on Thursday (21), unanimously, the urgent application of the Bill (PL) that exempts from Income Tax (IR) who earns up to R $ 5,000. The matter also provides for partial tax reduction for those who receive between $ 5,000 and $ 7,350.
Authored by the Federal Government, PL 1,087 of 2025 is reported by Deputy Arthur Lira (PP-AL). To compensate for the loss of collection with the exemption of IR, the text already Approved in Special Committee of the Chamber It foresees an extra progressive rate of up to 10% for those who earn over $ 600,000 per year, or $ 50,000 per month.
Study of the Intersindical Department of Statistics and Socioeconomic Studies (Dieese) estimates that the change can expand from 10 million to 20 million the total of workers exempt from IR. The partial tax reduction for those who earn up to R $ 7,300 should reach 16 million people. Currently, it is exempt from IR who earns up to two minimum wages (R $ 3,036 per month).
Federal Deputy Jack Rocha (PT-ES) argued that the measure does social justice with workers.
“Enough of this parliament gives incentives to large companies, to betsfor billionaires, always saying that this is the real investment in Brazil. The real investment in Brazil is when we were able to approve the exemption of income tax for those who earn up to $ 5,000, ”he said in the podium.
The vote was praised by the PP leader, Deputy Doctor Luizinho (RJ), who asked the parties to leave divergences aside to work on measures like this.
“It is very important that we here in Parliament leave the political problems aside. Working in favor of the country, in favor of the Brazilian population, president, under their command. No doubt it has our legitimacy for us to continue working for Brazil, not for politics,” he said.
MDB leader, Deputy Isnaldo Bulhões Jr. (AL), said this is one of the most important agendas of the year.
“It is a historical correction. The income tax table has been correct for years or inflation. Now, President Lula, through this bill, fulfills a campaign commitment and corrects the injustices made by the previous government,” he said.
The opposition, who had been questioning the changes in IR, advised the favorable vote, as explained by PL leader, Deputy Cabo Gilberto Silva (PB).
“We will vote in favor because we cannot have a speech and playing to the audience. When an interesting project arrives for the Brazilian people, we will vote yes,” said the parliamentarian.
The mayor, Hugo Motta (Republicans-PB), stressed that the agenda is important and will define, along with the other leaders, the date to vote the merit of the project. If approved in the House, the text will follow for Senate analysis.
Rich
The extra 10% extra rate will be charged from those who earn from R $ 1.2 million per year, or R $ 100 thousand per month. The rapporteur also maintained the 10% tax on dividends sent abroad provided for in the original executive project.
Dividends are the share of the profit that companies pay for shareholders and, since the 1990s, are exempt from IR. However, the parliamentarian instituted three exceptions to the collection of dividends: when referred to foreign governments, provided that there is reciprocity of treatment, remittances to sovereign funds and remittances to abroad entities that manage social security benefits.
Compensation
The proposal also provides for mechanisms for compensation for possible losses of income tax collection for states and municipalities and the Federal District.
From the calculations presented in the project, the federal government will be able, between 2026 and 2028, a surplus revenue of about R $ 12.27 billion, which should be used to compensate, if there is states, the Federal District and municipalities due to the reduction of the income tax collection on the income of their own servers.
