Deductions & Allowances in Brazil
Standard deduction (estimated)
For 2026, an estimated standard deduction of R$0 is used in this calculator's default estimate.
Key deductions and allowances in Brazil
- INSS contributions — deductible before IRPF is calculated
- Fixed dependent deduction, per dependent
- Education expenses, up to an annual cap
- Private pension (PGBL) contributions, up to 12% of gross income
Other categories worth checking
- Retirement / pension contributions
- Health insurance and medical expenses
- Dependent / family allowances
- Mortgage interest or housing-related relief
- Education expenses
- Charitable donations
- Business expenses (for self-employed filers)
Availability and limits for each category vary significantly by country and change from year to year. Confirm which deductions you're eligible for with Receita Federal do Brasil or a local advisor.