How the calculator estimates IRPF
The estimate starts from annual taxable income entered by the user, applies legal deductions or the simplified discount, and uses the annual progressive table for the selected calendar year.
After tax due, it offsets IRRF, Carnê-Leão/DARF, and complementary tax already paid to estimate tax payable or refund.
2026 filing x 2026 calendar year
The 2026 filing option uses calendar year 2025, the common basis for the IRPF 2026 filing season.
The calendar-year 2026 option is an estimate for exercício 2027, with the 2026 annual reduction shown separately.
Legal deductions and simplified discount
The legal path adds official social security, dependents, alimony, medical expenses, capped education, capped complementary pension, livro-caixa, and other entered deductions.
The simplified discount uses 20% of taxable income up to the annual cap. Automatic mode chooses the lower final tax.
Tax payable vs refund
A positive balance means estimated tax payable; a negative balance means estimated refund; zero means tax due and paid tax match after rounding.
Limits of this estimate
The calculator does not decide filing obligation, validate receipts, generate DARF, or cover capital gains, stock/crypto, foreign income, rural activity, donations, fines, interest, or special cases.
Official sources
This version's constants were checked against official Receita Federal pages accessed on 2026-06-26.
Related calculators
Use other calculators for monthly, labor, and investment estimates outside the annual adjustment.
Important notice
This tool is an educational annual IRPF estimate based on user-entered totals and official table values accessed on 2026-06-26. It does not provide filing, legal, accounting, or tax advice, is not an official Receita Federal calculator, and does not replace Receita systems or professional review.