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In 2026, The Federal Revenue Applies A New Income Tax Rule, Reducing Up To R$ 312.89 Per Month For Lower Salaries, Taxes Profits And Dividends Above R$ 50 Thousand And Begins To Control Gains From Bets Through ComprovaBet Nationwide, Affecting Brazilian Taxpayers In The Declaration
Starting January 1, 2026, the Federal Revenue will begin applying a package of changes to the Personal Income Tax that impacts the base of the pyramid, high incomes, and those who profit from fixed quota lottery bets. The measures are detailed in a normative instruction published on December 18, 2025, which updates the general taxation rules in light of recent laws and decisions from the Supreme Federal Court.
At the same time that it promises a monthly reduction of up to R$ 312.89 in the tax due for those earning up to R$ 5,000.00, the new framework created by the Federal Revenue will tax profits and dividends above R$ 50,000.00 per month, distributed by the same company, and creates ComprovaBet as a mandatory proof for the annual tax assessment on gains from bets, with concentrated deadlines between February and April 2026.
How The Federal Revenue Cuts Up To R$ 312.89 From Those Earning Less
The first front of change is the reduction of the tax due at the base, focusing on lower incomes.
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Starting January 1, 2026, there will be a reduction of up to R$ 312.89 in the income tax for taxable incomes subject to monthly adjustment up to R$ 5,000.00.
The goal is to prevent this group from paying Income Tax, effectively eliminating the incidence in this income range.
For those earning between R$ 5,000.01 and R$ 7,350.00, the Federal Revenue itself informs that the tax reduction will be applied progressively, until it completely disappears for incomes equal to or greater than R$ 7,350.00.
In other words, the closer one gets to the top of this range, the smaller the deduction in the final calculation.
According to the agency, the new rules apply both to withholding at source carried out by employers and to taxpayers who remit monthly via carnê leão.
The declared intention of the Federal Revenue is to simplify the calculation on payrolls and reduce the burden on those in the lower brackets, without altering the structure of the progressive table that had been applied since May 2025.
Monthly Taxation Of High Incomes With Profits And Dividends
At the other end, the Federal Revenue opens a front for monthly taxation on profits and dividends.
Starting January 1, 2026, there will be withholding at a rate of 10 percent on profits and dividends distributed to individuals residing in Brazil, when the total paid by the same legal entity exceeds R$ 50,000.00 in a single month.
The norm stipulates that all companies, including those opting for Simples Nacional, must make this withholding, whenever the monthly limit is exceeded.
Excluded from this charge is the distribution of profits and dividends related to results determined until the 2025 calendar year, provided that the approval of the distribution occurred by December 31, 2025, in accordance with civil and corporate legislation.
In practice, the change reinforces the message that high-value profits and dividends enter the ongoing radar of the Federal Revenue, with withholding at source and subsequent consolidation in the annual declaration.
The annual taxation of high incomes will still be detailed in a specific act, as it will only apply in the 2027 adjustment declaration, regarding the 2026 calendar year.
ComprovaBet And The Control Of Gains From Bets
Another novelty is the tax treatment of winnings from fixed quota lottery bets, directly linked to ComprovaBet.
The Federal Revenue updated its rules to incorporate recent legal provisions and reorganize the taxation of these bets into new articles.
These earnings become subject to definitive taxation, assessed annually by bettors through a digital application that will be used in March 2026.
The norm created the Proof of Results from Fixed Quota Lottery Bets, called ComprovaBet, which must be issued by operating agents by the last business day of February 2026.
The ComprovaBet will serve for each bettor to verify if they need to use the Federal Revenue application and pay tax by the last business day of April 2026.
In practice, the Federal Revenue will have a standardized document generated by the betting houses to check if the taxpayer is correctly declaring the gains obtained in fixed quota lotteries.
High Incomes In The Sights Of The Federal Revenue
In addition to the 10 percent withholding on monthly profits and dividends above R$ 50,000, the Federal Revenue anticipates that there will be a specific annual taxation for high incomes, to be governed by its own norm.
This taxation will only apply in the 2027 adjustment declaration, referring to the 2026 calendar year, but it already indicates a strengthening of the burden on those who concentrate high capital income.
The combination of reducing the tax for those earning up to R$ 5,000.00, gradually decreasing relief up to R$ 7,350.00, and the new incidence on monthly profits and dividends above R$ 50,000.00 is part of the same engineering.
The structure announced by the Federal Revenue tends to relieve the base and pressure the top of the income distribution, reducing the space for large capital earnings to remain untaxed on personal income.
Other Updates That Help Understand The New Scenario
The text regulating the Income Tax also adjusts other relevant points.
The Federal Revenue incorporates a binding decision from the Supreme Federal Court, which declared unconstitutional the 25 percent withholding on pensions and retirement paid to residents abroad, starting to apply the monthly progressive table in these cases.
However, work earnings for residents abroad continue to be subject to the 25 percent rate.
The norm updates rules for deducting tax benefits related to culture, sports, audiovisual, recycling, and statutes for Children, the Elderly, and Persons with Disabilities, consolidating global limits of 6 percent or 7 percent for different combinations.
It also addresses specific exemptions, such as special pension for persons with permanent disabilities resulting from congenital syndromes associated with the Zika virus and compensation for moral damages in these cases, in addition to reinforcing the exemption for payments for environmental services.
To facilitate the application, the Federal Revenue updates the annexes of the monthly progressive tables, annual tables, Profit and Results Participation, and Accumulated Received Income, aligning the regulation with recent laws and seeking to reduce judicial conflicts over the interpretation of the norms.
What Changes In Practice For The Taxpayer Starting In 2026
In real life, the changes mean three simultaneous movements.
Those earning up to R$ 5,000.00 per month are likely to stop paying Income Tax, thanks to the maximum discount of R$ 312.89 that eliminates the incidence in this bracket.
Those between R$ 5,000.01 and R$ 7,350.00 will see partial relief, decreasing as income increases.
Taxpayers receiving monthly profits and dividends above R$ 50,000.00 will have to deal with a 10 percent withholding at source, made by each company distributing these amounts, in addition to future annual consolidation.
And those betting on fixed quota lotteries will need to keep the ComprovaBet issued until the end of February 2026 and check in March if they need to declare gains in the Federal Revenue application, with tax payment by the end of April.
Overall, the Federal Revenue is redesigning the Income Tax for 2026 by bringing the taxation of labor and capital income closer together, while also entering the regulated betting universe, with detailed electronic control of results.
Given this new model where the Federal Revenue eases the burden on those earning less, taxes high profits and dividends, and monitors betting gains with ComprovaBet, do you think the Income Tax reform has become fairer or still concentrates the weight on a specific group of taxpayers?
O painho não deu isenção nenhuma, apenas corrigiu a tabela que estava defasada desde 2014, e ainda quer se vangloriar com um ganho político com isso.
Corrige uma distorção entre capital e trabalho fruto de um governo sensível ao trabalhador.
Só foi possivel através de um
presidente competente um
companheiro emergido do protelariado.
Engano seu companheiro, o q eles não informam é que a tabela progressiva, aquela com percentual e os valores, com informações de quanto vai ser a mordida no seu salário; essa não foi atualizada. E nem será!
Daqui há algum tempo, vc verá o resultado.
Atualmente, é de 7,5% a partir de R$ 2.428,81. Os índices aumentam até o percentual de 27,5% (R$ 4.664,68). Esses valores mesmo após o PL continuam os mesmo, sem nenhuma alteração.
Pq o ‘painho’ do proletariado não corrigiu o valor da primeira faixa para R$ 5.001,00. A partir desse valor entraria o percentual para desconto. Pq o ‘painho’ não reduziu a faixa desconto para duas, ou mesmo, reduzisse os percentuais da bese de cálculo, de 7,5%, para 3% ou zero??
A base de cálculo inicial é de 7,5% , a partir de R$ 2.428,81; continua cm o mesmo valor. Esse será corrigido anualmente.
Contudo, ela vai parear com o valor de isenção q o ‘painho do proletariado’ deu para os ****.
Daqui algum tempo, esse limite de cinco mil vai virar pó!
Então o ‘companheiro emergindo’ vai rir da sua cara!! Gadooo …
Você nem de longe entende de desconto de imposto de renda. Vá estudar primeiro antes de dizer uma coisa destas
Você trabalha e paga todos os impostos na tabela que não acompanha a inflação, faz poupança e resolve investir numa empresa na qual o retorno só vai ocorrer entre cinco e dez anos. Aí vem o governo e quer taxar novamente o dinheiro que vc aplicou e que já tinha sido taxado, pois retorno de investimento não é lucro é ter de volta o que vc já tinha livre de impostos. Depois do retorno do investimento é que o lucro real aparece e aí sim poderia ser taxado. Logo, taxar dividendos é bitributação…
Fica tranquila flor, você vai pagar menos imposto do que pagou nesse ano!