Global Mobility Tax
Brazil | Provisional measure updates the progressive tax table of the individual income tax
Summary
The Brazilian government published on February 6th, 2024 the Provisional Measure nº 1,206/2024 which updates as for February/2024 the progressive monthly tax table of the individual income tax.
The Detail
The Provisional Measure nº 1,206/2024 changes the amounts of the progressive tax table of the individual income tax for residents in Brazil, as from as February of the calendar year 2024, as follows:
| Calculation basis (BRL) | Tax Rate (%) | Deductible amount (BRL) |
| Until 2,259.20 | zero | zero |
| From 2,259.21 to 2,826.65 | 7.5 | 169.44 |
| From 2,826.66 to 3,751.05 | 15 | 381.44 |
| From 3,751.07 to 4,664.69 | 22.5 | 662.77 |
| Above 4,664.68 | 27.5 | 896.00 |
Under the updates on the tax table by the Provisional Measure, the taxpayer will be able to use as of February the standard deduction of BRL 564.80 (corresponding to 25% of the maximum value of the exemption band), optionally and alternatively to other deductions provided by law.
It is important to highlight the progressive monthly tax table is to be observed for the purposes of income tax withholding at source as well as for the tax collection thru the carnê-leão
The Provisional Measure is an exclusive act of the Brazilian President, has the force of law and produces immediate effects. However, for its conversion into law, it must be subject to deliberation by the National Congress within 60 (sixty) days, extendable for an equal period.
How we can help
The Vialto Partners team can assist clients with identifying the impacts resulting from these changes, aiming to the due payroll processing as well as with the monthly tax calculations to be collected by the individuals.
Contact us
For a deeper discussion on the above, please reach out to your Vialto Partners point of contact, or alternatively:
Flavia Fernandes
Country Leader
Marisa Paleari
Partner
Reinaldo Medina
Director
Further information on Vialto Partners can be found on our website: www.vialtopartners.com
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Global Mobility Tax
Brasil | Medida Provisória atualiza a tabela progressiva do Imposto sobre a Renda da Pessoa Física
Resumo
O governo brasileiro publicou no dia 06/02/2024 a Medida Provisória nº 1.206/2024 que atualiza a partir de fevereiro/2024 os valores da tabela progressiva mensal do Imposto sobre a Renda da Pessoa Física.
Detalhes
A Medida Provisória nº 1.206/2024 altera os valores da tabela mensal do Imposto sobre a Renda das Pessoas Físicas residentes no Brasil, a partir do mês de fevereiro do ano-calendário 2024, a seguir:
| Base de Cálculo (R$) | Alíquota (%) | Parcela a Deduzir do IR (R$) |
| Até 2.259,20 | zero | zero |
| De 2.259,21 até 2.826,65 | 7,5 | 169,44 |
| De 2.826,66 até 3.751,05 | 15 | 381,44 |
| De 3.751,06 até 4.664,68 | 22,5 | 662,77 |
| Acima de 4.664,68 | 27,5 | 896,00 |
Com a atualização da tabela progressiva pela Medida Provisória, o contribuinte poderá utilizar-se a partir de fevereiro do desconto simplificado mensal no valor de R$ 564,80 (correspondente a 25% do valor máximo da faixa de isenção), opcionalmente e alternativamente às demais deduções previstas em lei.
Importante destacar que a tabela progressiva mensal deve ser observada para fins do cálculo do imposto de renda a ser retido na fonte, bem como para o recolhimento do imposto através do carnê-leão.
A Medida Provisória é um ato exclusivo do Presidente da República, com força de lei e produção de efeitos imediatos. Contudo, para sua conversão em lei, deverá ser objeto de deliberação pelo Congresso Nacional em até 60 (sessenta) dias, prorrogáveis por igual período
Como podemos ajudar
A equipe da Vialto Partners pode auxiliar os clientes na identificação dos impactos decorrentes dessas mudanças, visando o devido processamento da folha de pagamentos bem como cálculos mensais de imposto de renda a serem recolhidos pela pessoa física.
Contatos
Para mais discussões sobre o tema, contate seus consultores da Vialto Partners, ou alternativamente:
Flavia Fernandes
Country Leader
Marisa Paleari
Sócia
Reinaldo Medina
Diretor
Mais informações sobre a Vialto Partners podem ser encontradas aqui: www.vialtopartners.com
Vialto Partners (“Vialto”) refers to wholly owned subsidiaries of CD&R Galaxy UK OpCo Limited as well as the other members of the Vialto Partners global network. The information contained in this document is for general guidance on matters of interest only. Vialto is not responsible for any errors or omissions, or for the results obtained from the use of this information. All information is provided “as is”, with no guarantee of completeness, accuracy, timeliness or of the results obtained from the use of this information, and without warranty of any kind, express or implied, including, but not limited to warranties of performance, merchantability and fitness for a particular purpose. In no event will Vialto, its related entities, or the agents or employees thereof be liable to you or anyone else for any decision made or action taken in reliance on the information in this document or for any consequential, special or similar damages, even if advised of the possibility of such damages.
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Further information on Vialto Partners can be found here: www.vialtopartners.com
Vialto Partners (“Vialto”) refers to wholly owned subsidiaries of CD&R Galaxy UK OpCo Limited as well as the other members of the Vialto Partners global network. The information contained in this document is for general guidance on matters of interest only. Vialto is not responsible for any errors or omissions, or for the results obtained from the use of this information. All information is provided “as is”, with no guarantee of completeness, accuracy, timeliness or of the results obtained from the use of this information, and without warranty of any kind, express or implied, including, but not limited to warranties of performance, merchantability and fitness for a particular purpose. In no event will Vialto, its related entities, or the agents or employees thereof be liable to you or anyone else for any decision made or action taken in reliance on the information in this document or for any consequential, special or similar damages, even if advised of the possibility of such damages.
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