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Calcula a folha de pagamento CLT brasileira de um funcionário com as tabelas oficiais de 2026: INSS progressivo, IRRF com a redução da Lei 15.270/2025, adicional noturno (hora reduzida, Súmula 60, DSR), salário líquido e custo total do empregador por regime tributário (Simples, S

Brazilian monthly income tax on stock market gains for individuals: R$ 20k monthly sales exemption for stocks, swing trade 15%, day trade 20%, REITs (FII) 20%, separate loss carryforward per category, withholding ('dedo-duro') offset, DARF 6015 amount and the R$ 10 minimum rule.

Brazilian monthly carnê-leão (income from individuals or abroad: rent, private practice, freelance) for 2026: deductions (INSS, dependents, alimony, livro-caixa) vs simplified R$ 607.20, monthly table, Lei 15.270 reduction (zero up to R$ 5k), foreign tax offset, DARF 0190 amount

Brazilian income tax on crypto for individuals: domestic exchanges or self-custody (R$ 35k monthly sales exemption, capital gains 15-22.5%, DARF 4600) or foreign exchanges under Lei 14.754/2023 (15% on annual net result with loss offset, paid in the annual return).

Brazilian dividend taxation under Lei 15.270/2025: 10% monthly withholding when one company pays an individual over R$ 50k in a month, annual high-income minimum tax (IRPFM, 0-10% between R$ 600k and R$ 1.2M), credit for IR already paid, reducer capping company+individual burden

Brazilian capital gains tax on real estate sale by an individual: gain after brokerage and improvements, reduction factors (Lei 7.713 pre-1988 5%/year, FR1 and FR2 of Lei 11.196), exemptions (single property up to R$ 440k, reinvestment in residential property within 180 days), pr

Brazilian tax on fixed income and investment funds for individuals: regressive IR table (22.5/20/17.5/15% by holding days), short-term funds (22.5/20%), equity funds 15%, regressive IOF in the first 29 days, exempt products (LCI, LCA, CRI, CRA, incentivized debentures), net value

Brazilian annual personal income tax return for calendar year 2026 (filed 2027): full vs simplified model (20% capped at R$ 17,640), deductions with legal limits (dependents, medical, education, alimony, PGBL 12%, livro-caixa), Lei 15.270 annual reduction (zero tax up to R$ 60k),

Brazilian income tax exemption for retirees aged 65+: extra exempt slice of R$ 1,903.98 per month (R$ 24,751.74 per year incl. 13th) from the month of the 65th birthday, monthly withholding with and without the exemption (2026 table and Lei 15.270 reduction), savings, and the ful

Brazilian income tax refund correction: refund value plus simple sum of monthly Selic rates from June to the month before payment plus 1% in the payment month, total credited amount and notes on refund batch priority and how the correction is taxed.

Brazilian vehicle tax (IPVA) 2026: vehicle value × state rate (built-in car rates for PR 1.9%, SP/RJ/MG 4%, SC/ES 2%, DF 3%; other cases take the rate as input), proportional months for new vehicles, single-payment discount, installments and exemption flag.

Brazilian municipal property transfer tax (ITBI) on a real estate purchase: base = declared transaction value (STJ Tema 1113), municipal rate (default 2%), optional reduced rate on the SFH-financed portion, estimated deed and registry costs, and an alert when the declared value i

Brazilian state inheritance and gift tax (ITCMD): flat rate or state brackets (marginal or whole-value), 8% constitutional cap, small-value exemption, effective rate per heir or gift. Defaults for SP and PR (4%); other states take the rate or brackets as input.

Brazilian child support (pensão alimentícia) from payroll: percentage of net income (gross minus INSS and IR, solved with the IR deduction of the pension itself), percentage of gross, or number of minimum wages; amounts on the 13th salary and vacation third, annual total, payer's

Brazilian INSS retirement transition rules (EC 103/2019) for workers insured before 13/11/2019: points rule, progressive minimum age, 50% toll, 100% toll and age retirement, with requirements per year, whether each is already met, projected date, age and contribution time at that

Brazilian INSS contribution for self-employed (contribuinte individual) and voluntary (facultativo) contributors in 2026: 20% normal plan, 11% simplified, 5% low-income; 11% withheld by client companies plus 20% on income from individuals within the R$ 8,475.55 ceiling; GPS code,

Brazilian INSS benefit amount after EC 103/2019: average of all contributions since 07/1994 (or given average), coefficient by rule (60% + 2%/year above 20 men/15 women, 100% for 100% toll and work-accident disability, social security factor for 50% toll, 91% sick pay capped at l

Brazilian notice period (aviso prévio) under Lei 12.506/2011: days (30 + 3 per full year, up to 90) when the employer dismisses, 30 days on resignation, projected end date, worked vs paid-in-lieu days and amount, and the reduced-hours options during worked notice.

Brazilian CLT hour bank (banco de horas): balance from a total or a list of entries (decimal hours or HH:MM, negative allowed), value if paid as overtime (default +50%) or discounted, and the compensation deadline by agreement type (individual 6 months, collective 1 year, monthly

Compares hiring in Brazil as CLT employee vs PJ contractor vs intern: employee yearly net (13th salary, vacation 1/3, FGTS), employer yearly cost, PJ net under Simples Nacional with pró-labore (adjustable rate, factor R), intern stipend net, and the PJ monthly amount that matches

Brazilian 13th salary (décimo terceiro) for 2026: prorated months (avos) from hire date or months worked, 1st installment (50%, no deductions, by Nov 30) and 2nd installment with INSS and exclusive-taxation IRRF including the Lei 15.270 reduction (by Dec 20), net total and employ

Brazilian collective wage adjustment paid retroactively (dissídio retroativo): new salary, monthly difference, months since the base date, salary differences, reflections on 13th salary and vacation + 1/3, FGTS 8% and estimated extra INSS.

Brazilian domestic employee (LC 150/2015) 2026: employee INSS and IRRF, net pay, the monthly eSocial DAE breakdown (8% employer CP, 0.8% GILRAT, 8% FGTS, 3.2% compensatory FGTS) and full monthly employer cost with 13th salary and vacation provisions.

Brazilian weekly paid rest (DSR) on sales commissions (Súmula 27 TST): commissions ÷ working days × Sundays and holidays, total variable pay, fixed salary and the top-up to the guaranteed minimum (2026 minimum wage or category floor).