{"id":296,"date":"2026-05-15T21:53:35","date_gmt":"2026-05-15T21:53:35","guid":{"rendered":"https:\/\/brasilfederal.com.br\/?p=296"},"modified":"2026-05-15T21:53:37","modified_gmt":"2026-05-15T21:53:37","slug":"tributacao-de-2026","status":"publish","type":"post","link":"https:\/\/brasilfederal.com.br\/?p=296","title":{"rendered":"Tributa\u00e7\u00e3o de 2026"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Tabelas de incid\u00eancia e dedu\u00e7\u00f5es para c\u00e1lculo do <a href=\"https:\/\/brasilfederal.com.br\/?p=327\">imposto<\/a> sobre a renda das pessoas f\u00edsicas (IRPF) em 2026.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Incid\u00eancia Mensal<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Tabela de Incid\u00eancia Mensal \u2013 a partir de janeiro de 2026<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">Base de c\u00e1lculo (R$)<\/th><th class=\"has-text-align-left\" data-align=\"left\">Al\u00edquota<\/th><th class=\"has-text-align-left\" data-align=\"left\">Dedu\u00e7\u00e3o (R$)<\/th><\/tr><\/thead><tbody><tr><td>At\u00e9 2.428,80<\/td><td>\u2013<\/td><td>\u2013<\/td><\/tr><tr><td>De 2.428,81 at\u00e9 2.826,65<\/td><td>7,5%<\/td><td>182,16<\/td><\/tr><tr><td>De 2.826,66 at\u00e9 3.751,05<\/td><td>15,0%<\/td><td>394,16<\/td><\/tr><tr><td>De 3.751,06 at\u00e9 4.664,68<\/td><td>22,5%<\/td><td>675,49<\/td><\/tr><tr><td>Acima de 4.664,68<\/td><td>27,5%<\/td><td>908,73<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Informa\u00e7\u00f5es complementares \u2013 incid\u00eancia mensal:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Rendimentos previdenci\u00e1rios isentos para maiores de 65 anos:\u00a0<strong>R$ 1.903,98<\/strong><\/li>\n\n\n\n<li>Dedu\u00e7\u00e3o mensal por dependente:\u00a0<strong>R$ 189,59<\/strong><\/li>\n\n\n\n<li>Limite mensal do desconto simplificado:\u00a0<strong>R$ 607,20<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Base legal:<\/strong>&nbsp;Lei n\u00ba 15.191, de 11 de agosto de 2025<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">Tabela de Redu\u00e7\u00e3o Mensal \u2013 a partir de janeiro de 2026<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">Rendimentos tribut\u00e1veis (R$)<\/th><th class=\"has-text-align-left\" data-align=\"left\">Redu\u00e7\u00e3o do <a href=\"https:\/\/brasilfederal.com.br\/?p=327\">imposto<\/a><\/th><\/tr><\/thead><tbody><tr><td>At\u00e9 5.000,00<\/td><td>At\u00e9 R$ 312,89 (de modo que o <a href=\"https:\/\/brasilfederal.com.br\/?p=327\">imposto<\/a> devido seja zero)<\/td><\/tr><tr><td>De 5.000,01 at\u00e9 7.350,00<\/td><td>R<math xmlns=\"http:\/\/www.w3.org\/1998\/Math\/MathML\"><semantics><mrow><mn>978<\/mn><mo separator=\"true\">,<\/mo><mn>62<\/mn><mtext>\u2013<\/mtext><mo stretchy=\"false\">(<\/mo><mn>0<\/mn><mo separator=\"true\">,<\/mo><mn>133145<\/mn><mo>\u00d7<\/mo><mi>r<\/mi><mi>e<\/mi><mi>n<\/mi><mi>d<\/mi><mi>i<\/mi><mi>m<\/mi><mi>e<\/mi><mi>n<\/mi><mi>t<\/mi><mi>o<\/mi><mi>s<\/mi><mi>t<\/mi><mi>r<\/mi><mi>i<\/mi><mi>b<\/mi><mi>u<\/mi><mi>t<\/mi><mover accent=\"true\"><mi>a<\/mi><mo>\u02ca<\/mo><\/mover><mi>v<\/mi><mi>e<\/mi><mi>i<\/mi><mi>s<\/mi><mi>s<\/mi><mi>u<\/mi><mi>j<\/mi><mi>e<\/mi><mi>i<\/mi><mi>t<\/mi><mi>o<\/mi><mi>s<\/mi><mover accent=\"true\"><mi>a<\/mi><mo>\u02cb<\/mo><\/mover><mi>i<\/mi><mi>n<\/mi><mi>c<\/mi><mi>i<\/mi><mi>d<\/mi><mover accent=\"true\"><mi>e<\/mi><mo>^<\/mo><\/mover><mi>n<\/mi><mi>c<\/mi><mi>i<\/mi><mi>a<\/mi><mi>m<\/mi><mi>e<\/mi><mi>n<\/mi><mi>s<\/mi><mi>a<\/mi><mi>l<\/mi><mo stretchy=\"false\">)<\/mo><mo separator=\"true\">,<\/mo><mi>d<\/mi><mi>e<\/mi><mi>m<\/mi><mi>o<\/mi><mi>d<\/mi><mi>o<\/mi><mi>q<\/mi><mi>u<\/mi><mi>e<\/mi><mi>a<\/mi><mi>r<\/mi><mi>e<\/mi><mi>d<\/mi><mi>u<\/mi><mover accent=\"true\"><mi>c<\/mi><mo>\\c<\/mo><\/mover><mover accent=\"true\"><mi>a<\/mi><mo>~<\/mo><\/mover><mi>o<\/mi><mi>d<\/mi><mi>o<\/mi><mi>i<\/mi><mi>m<\/mi><mi>p<\/mi><mi>o<\/mi><mi>s<\/mi><mi>t<\/mi><mi>o<\/mi><mi>d<\/mi><mi>e<\/mi><mi>c<\/mi><mi>r<\/mi><mi>e<\/mi><mi>s<\/mi><mi>c<\/mi><mi>e<\/mi><mi>l<\/mi><mi>i<\/mi><mi>n<\/mi><mi>e<\/mi><mi>a<\/mi><mi>r<\/mi><mi>m<\/mi><mi>e<\/mi><mi>n<\/mi><mi>t<\/mi><mi>e<\/mi><mi>a<\/mi><mi>t<\/mi><mover accent=\"true\"><mi>e<\/mi><mo>\u02ca<\/mo><\/mover><mi>z<\/mi><mi>e<\/mi><mi>r<\/mi><mi>a<\/mi><mi>r<\/mi><mi>p<\/mi><mi>a<\/mi><mi>r<\/mi><mi>a<\/mi><mi>r<\/mi><mi>e<\/mi><mi>n<\/mi><mi>d<\/mi><mi>i<\/mi><mi>m<\/mi><mi>e<\/mi><mi>n<\/mi><mi>t<\/mi><mi>o<\/mi><mi>s<\/mi><mi>a<\/mi><mi>p<\/mi><mi>a<\/mi><mi>r<\/mi><mi>t<\/mi><mi>i<\/mi><mi>r<\/mi><mi>d<\/mi><mi>e<\/mi><mi>R<\/mi><\/mrow><\/semantics><\/math>978,62\u2013(0,133145\u00d7<em>re<\/em><em>n<\/em><em>d<\/em><em>im<\/em><em>e<\/em><em>n<\/em><em>t<\/em><em>os<\/em><em>t<\/em><em>r<\/em><em>ib<\/em><em>u<\/em><em>t<\/em><em>a<\/em>\u02ca<em>v<\/em><em>e<\/em><em>i<\/em><em>ss<\/em><em>u<\/em><em>j<\/em><em>e<\/em><em>i<\/em><em>t<\/em><em>os<\/em><em>a<\/em>\u02cb<em>in<\/em><em>c<\/em><em>i<\/em><em>d<\/em><em>e<\/em>^<em>n<\/em><em>c<\/em><em>iam<\/em><em>e<\/em><em>n<\/em><em>s<\/em><em>a<\/em><em>l<\/em>),<em>d<\/em><em>e<\/em><em>m<\/em><em>o<\/em><em>d<\/em><em>o<\/em><em>q<\/em><em>u<\/em><em>e<\/em><em>a<\/em><em>re<\/em><em>d<\/em><em>u<\/em><em>c<\/em>\\c\u200b<em>a<\/em>~<em>o<\/em><em>d<\/em><em>o<\/em><em>im<\/em><em>p<\/em><em>os<\/em><em>t<\/em><em>o<\/em><em>d<\/em><em>ecresce<\/em><em>l<\/em><em>in<\/em><em>e<\/em><em>a<\/em><em>r<\/em><em>m<\/em><em>e<\/em><em>n<\/em><em>t<\/em><em>e<\/em><em>a<\/em><em>t<\/em><em>e<\/em>\u02ca<em>zer<\/em><em>a<\/em><em>r<\/em><em>p<\/em><em>a<\/em><em>r<\/em><em>a<\/em><em>re<\/em><em>n<\/em><em>d<\/em><em>im<\/em><em>e<\/em><em>n<\/em><em>t<\/em><em>os<\/em><em>a<\/em><em>p<\/em><em>a<\/em><em>r<\/em><em>t<\/em><em>i<\/em><em>r<\/em><em>d<\/em><em>e<\/em><em>R<\/em>&nbsp;7.350,00<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Base legal:<\/strong>&nbsp;Lei n\u00ba 15.270, de 26 de novembro de 2025<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><strong>Entenda!<\/strong>&nbsp;Veja exemplos de aplica\u00e7\u00e3o da tabela de redu\u00e7\u00e3o.<\/p>\n<\/blockquote>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Incid\u00eancia Anual<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Tabela de Incid\u00eancia Anual \u2013 a partir do exerc\u00edcio 2027 (ano-calend\u00e1rio 2026)<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">Base de c\u00e1lculo (R$)<\/th><th class=\"has-text-align-left\" data-align=\"left\">Al\u00edquota<\/th><th class=\"has-text-align-left\" data-align=\"left\">Dedu\u00e7\u00e3o (R$)<\/th><\/tr><\/thead><tbody><tr><td>At\u00e9 29.145,60<\/td><td>\u2013<\/td><td>\u2013<\/td><\/tr><tr><td>De 29.145,61 at\u00e9 33.919,80<\/td><td>7,5%<\/td><td>2.185,92<\/td><\/tr><tr><td>De 33.919,81 at\u00e9 45.012,60<\/td><td>15,0%<\/td><td>4.729,91<\/td><\/tr><tr><td>De 45.012,61 at\u00e9 55.976,16<\/td><td>22,5%<\/td><td>8.105,85<\/td><\/tr><tr><td>Acima de 55.976,16<\/td><td>27,5%<\/td><td>10.904,66<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Informa\u00e7\u00f5es complementares \u2013 incid\u00eancia anual:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Dedu\u00e7\u00e3o anual por dependente:\u00a0<strong>R$ 2.275,08<\/strong><\/li>\n\n\n\n<li>Limite anual de despesa com instru\u00e7\u00e3o:\u00a0<strong>R$ 3.561,50<\/strong><\/li>\n\n\n\n<li>Limite anual do desconto simplificado:\u00a0<strong>R$ 17.640,00<\/strong><\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">Tabela de Redu\u00e7\u00e3o Anual \u2013 a partir do exerc\u00edcio 2027 (ano-calend\u00e1rio 2026)<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">Rendimentos tribut\u00e1veis (R$)<\/th><th class=\"has-text-align-left\" data-align=\"left\">Redu\u00e7\u00e3o do <a href=\"https:\/\/brasilfederal.com.br\/?p=327\">imposto<\/a><\/th><\/tr><\/thead><tbody><tr><td>At\u00e9 60.000,00<\/td><td>At\u00e9 R$ 2.694,15 (de modo que o <a href=\"https:\/\/brasilfederal.com.br\/?p=327\">imposto<\/a> devido seja zero)<\/td><\/tr><tr><td>De 60.000,01 at\u00e9 88.200,00<\/td><td>R<math xmlns=\"http:\/\/www.w3.org\/1998\/Math\/MathML\"><semantics><mrow><mn>8.429<\/mn><mo separator=\"true\">,<\/mo><mn>73<\/mn><mtext>\u2013<\/mtext><mo stretchy=\"false\">(<\/mo><mn>0<\/mn><mo separator=\"true\">,<\/mo><mn>095575<\/mn><mo>\u00d7<\/mo><mi>r<\/mi><mi>e<\/mi><mi>n<\/mi><mi>d<\/mi><mi>i<\/mi><mi>m<\/mi><mi>e<\/mi><mi>n<\/mi><mi>t<\/mi><mi>o<\/mi><mi>s<\/mi><mi>t<\/mi><mi>r<\/mi><mi>i<\/mi><mi>b<\/mi><mi>u<\/mi><mi>t<\/mi><mover accent=\"true\"><mi>a<\/mi><mo>\u02ca<\/mo><\/mover><mi>v<\/mi><mi>e<\/mi><mi>i<\/mi><mi>s<\/mi><mi>s<\/mi><mi>u<\/mi><mi>j<\/mi><mi>e<\/mi><mi>i<\/mi><mi>t<\/mi><mi>o<\/mi><mi>s<\/mi><mi>a<\/mi><mi>o<\/mi><mi>a<\/mi><mi>j<\/mi><mi>u<\/mi><mi>s<\/mi><mi>t<\/mi><mi>e<\/mi><mi>a<\/mi><mi>n<\/mi><mi>u<\/mi><mi>a<\/mi><mi>l<\/mi><mo stretchy=\"false\">)<\/mo><mo separator=\"true\">,<\/mo><mi>d<\/mi><mi>e<\/mi><mi>m<\/mi><mi>o<\/mi><mi>d<\/mi><mi>o<\/mi><mi>q<\/mi><mi>u<\/mi><mi>e<\/mi><mi>a<\/mi><mi>r<\/mi><mi>e<\/mi><mi>d<\/mi><mi>u<\/mi><mover accent=\"true\"><mi>c<\/mi><mo>\\c<\/mo><\/mover><mover accent=\"true\"><mi>a<\/mi><mo>~<\/mo><\/mover><mi>o<\/mi><mi>d<\/mi><mi>o<\/mi><mi>i<\/mi><mi>m<\/mi><mi>p<\/mi><mi>o<\/mi><mi>s<\/mi><mi>t<\/mi><mi>o<\/mi><mi>d<\/mi><mi>e<\/mi><mi>c<\/mi><mi>r<\/mi><mi>e<\/mi><mi>s<\/mi><mi>c<\/mi><mi>e<\/mi><mi>l<\/mi><mi>i<\/mi><mi>n<\/mi><mi>e<\/mi><mi>a<\/mi><mi>r<\/mi><mi>m<\/mi><mi>e<\/mi><mi>n<\/mi><mi>t<\/mi><mi>e<\/mi><mi>a<\/mi><mi>t<\/mi><mover accent=\"true\"><mi>e<\/mi><mo>\u02ca<\/mo><\/mover><mi>z<\/mi><mi>e<\/mi><mi>r<\/mi><mi>a<\/mi><mi>r<\/mi><mi>p<\/mi><mi>a<\/mi><mi>r<\/mi><mi>a<\/mi><mi>r<\/mi><mi>e<\/mi><mi>n<\/mi><mi>d<\/mi><mi>i<\/mi><mi>m<\/mi><mi>e<\/mi><mi>n<\/mi><mi>t<\/mi><mi>o<\/mi><mi>s<\/mi><mi>a<\/mi><mi>p<\/mi><mi>a<\/mi><mi>r<\/mi><mi>t<\/mi><mi>i<\/mi><mi>r<\/mi><mi>d<\/mi><mi>e<\/mi><mi>R<\/mi><\/mrow><\/semantics><\/math>8.429,73\u2013(0,095575\u00d7<em>rendimentos tribut<\/em>\u00e1<em>veis sujeitos ao ajuste anual<\/em>),<em>de modo que a redu<\/em>\u00e7\u00e3o<em> do <a href=\"https:\/\/brasilfederal.com.br\/?p=327\">imposto<\/a> decresce linearmente at<\/em>\u00e9 <em>zerar para rendimentos a partir de R<\/em>$\u00a088.200,00<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Base legal:<\/strong>&nbsp;Lei n\u00ba 15.270, de 26 de novembro de 2025<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><strong>Entenda!<\/strong>&nbsp;Veja exemplos de aplica\u00e7\u00e3o da tabela de redu\u00e7\u00e3o.<\/p>\n<\/blockquote>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Rendimentos de Capital<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Fundos de longo prazo e aplica\u00e7\u00f5es de renda fixa em geral<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">Al\u00edquota<\/th><th class=\"has-text-align-left\" data-align=\"left\">Prazo<\/th><\/tr><\/thead><tbody><tr><td>22,5%<\/td><td>At\u00e9 180 dias<\/td><\/tr><tr><td>20,0%<\/td><td>De 180 a 360 dias<\/td><\/tr><tr><td>17,5%<\/td><td>De 361 a 720 dias<\/td><\/tr><tr><td>15,0%<\/td><td>Acima de 720 dias<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">Fundos de curto prazo<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">Al\u00edquota<\/th><th class=\"has-text-align-left\" data-align=\"left\">Prazo<\/th><\/tr><\/thead><tbody><tr><td>22,5%<\/td><td>At\u00e9 180 dias<\/td><\/tr><tr><td>20,0%<\/td><td>Acima de 180 dias<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">Fundos de a\u00e7\u00f5es<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Al\u00edquota:<\/strong>\u00a015%<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Aplica\u00e7\u00f5es em renda vari\u00e1vel<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Al\u00edquota:<\/strong>\u00a00,005%<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Participa\u00e7\u00e3o nos Lucros ou Resultados (PLR)<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">A partir de maio de 2025<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">PLR anual (R$)<\/th><th class=\"has-text-align-left\" data-align=\"left\">Al\u00edquota<\/th><th class=\"has-text-align-left\" data-align=\"left\">Dedu\u00e7\u00e3o (R$)<\/th><\/tr><\/thead><tbody><tr><td>De 0,00 a 8.214,40<\/td><td>\u2013<\/td><td>\u2013<\/td><\/tr><tr><td>De 8.214,41 a 9.922,28<\/td><td>7,5%<\/td><td>616,08<\/td><\/tr><tr><td>De 9.922,29 a 13.167,00<\/td><td>15,0%<\/td><td>1.360,25<\/td><\/tr><tr><td>De 13.167,01 a 16.380,38<\/td><td>22,5%<\/td><td>2.347,78<\/td><\/tr><tr><td>Acima de 16.380,38<\/td><td>27,5%<\/td><td>3.166,80<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">De janeiro a abril de 2025<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">PLR anual (R$)<\/th><th class=\"has-text-align-left\" data-align=\"left\">Al\u00edquota<\/th><th class=\"has-text-align-left\" data-align=\"left\">Dedu\u00e7\u00e3o (R$)<\/th><\/tr><\/thead><tbody><tr><td>De 0,00 a 7.640,80<\/td><td>\u2013<\/td><td>\u2013<\/td><\/tr><tr><td>De 7.640,81 a 9.922,28<\/td><td>7,5%<\/td><td>573,06<\/td><\/tr><tr><td>De 9.922,29 a 13.167,00<\/td><td>15,0%<\/td><td>1.317,23<\/td><\/tr><tr><td>De 13.167,01 a 16.380,38<\/td><td>22,5%<\/td><td>2.304,76<\/td><\/tr><tr><td>Acima de 16.380,38<\/td><td>27,5%<\/td><td>3.123,78<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Remessas ao exterior<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">Al\u00edquota<\/th><th class=\"has-text-align-left\" data-align=\"left\">Tipo de rendimento<\/th><\/tr><\/thead><tbody><tr><td>25%<\/td><td>Rendimentos do trabalho e da presta\u00e7\u00e3o de servi\u00e7os pagos, creditados, entregues, empregados ou remetidos a n\u00e3o residentes<\/td><\/tr><tr><td>Tabela progressiva (mensal ou anual)<\/td><td>Rendimentos de aposentadoria e de pens\u00e3o por morte ou invalidez<\/td><\/tr><tr><td>N\u00e3o incid\u00eancia<\/td><td>Rendimentos de pens\u00e3o aliment\u00edcia decorrente do direito de fam\u00edlia<\/td><\/tr><tr><td>15%<\/td><td>Demais rendimentos de fontes situadas no Brasil<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Outros rendimentos<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">Al\u00edquota<\/th><th class=\"has-text-align-left\" data-align=\"left\">Tipo<\/th><\/tr><\/thead><tbody><tr><td>30%<\/td><td>Pr\u00eamios e sorteios em dinheiro<\/td><\/tr><tr><td>20%<\/td><td>Pr\u00eamios e sorteios sob a forma de bens e servi\u00e7os<\/td><\/tr><tr><td>15%<\/td><td>Pr\u00eamios l\u00edquidos obtidos em apostas na loteria de apostas de quota fixa (art. 31 da Lei n\u00ba 14.790\/2023)<\/td><\/tr><tr><td>1,5%<\/td><td>Servi\u00e7os de propaganda e remunera\u00e7\u00e3o de servi\u00e7os profissionais<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Pode interessar:<\/strong><\/p>\n\n\n<ul class=\"wp-block-latest-posts__list wp-block-latest-posts\"><li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/brasilfederal.com.br\/?p=331\">Sistema de Valores a Receber (SVR)<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/brasilfederal.com.br\/?p=329\">Consultar e solicitar a devolu\u00e7\u00e3o de Valores a Receber<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/brasilfederal.com.br\/?p=327\">Que dia a Receita abre consulta para o primeiro lote de restitui\u00e7\u00e3o do Imposto de Renda 2026?<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/brasilfederal.com.br\/?p=325\">Proposta autoriza uso da restitui\u00e7\u00e3o do IRPF como garantia em empr\u00e9stimo banc\u00e1rio<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/brasilfederal.com.br\/?p=323\">Consultar pedido de restitui\u00e7\u00e3o ou declara\u00e7\u00e3o de compensa\u00e7\u00e3o de tributos federais (PERDCOMP)<\/a><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>Tabelas de incid\u00eancia e dedu\u00e7\u00f5es para c\u00e1lculo do imposto sobre a renda das pessoas f\u00edsicas (IRPF) em 2026. Incid\u00eancia Mensal [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[26],"tags":[],"class_list":["post-296","post","type-post","status-publish","format-standard","hentry","category-fiscal-e-tributos"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Tributa\u00e7\u00e3o de 2026 - Brasil Federal<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/brasilfederal.com.br\/?p=296\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tributa\u00e7\u00e3o de 2026 - Brasil Federal\" \/>\n<meta property=\"og:description\" content=\"Tabelas de incid\u00eancia e dedu\u00e7\u00f5es para c\u00e1lculo do imposto sobre a renda das pessoas f\u00edsicas (IRPF) em 2026. 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