President Luiz Inacio Lula da Silva sanctioned the Law No. 15,191that exempts from payment of income tax (IR) workers who earn up to two minimum wages, which is equivalent to R $ 3,036. The exemption will be valid from May of calendar month 2025.
The proposal was approved in June by the House of Representatives and last Thursday (7) by the Senate.
PL 2,692/2025 was presented by Deputy José Guimarães (PT-CE), government leader in the House, and replaced Provisional Measure 1,294/2025, issued by the Federal Government. The rapporteur of the article was the government leader, Senator Jaques Wagner (PT-BA).
Exemption up to R $ 5 thousand
The proposal for exemption from IR to those who earn up to R $ 5,000 is being processed in the House of Representatives, awaiting vote in the plenary. THEproved in a special committeethe text also provides for a reduction in IR for those who receive between $ 5,000 and $ 7,350.
If approved in the House of Representatives, the matter will continue for analysis in the Senate.
