Irrf deductions

Valid from: 2016-01-01
Valid until: 2026-12-31
Deduction type: dependente
Amount: 189.59
Legal basis:
Description: Valor por dependente - mensal
Active: true

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Valid from: 2026-01-01
Valid until: 2026-12-31
Deduction type: dependente_anual
Amount: 2275.08
Legal basis: Lei 15.270/2025
Description: Valor por dependente - anual
Active: true

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Valid from: 2025-05-01
Valid until: 2026-12-31
Deduction type: desconto_simplificado
Amount: 607.2
Legal basis: Lei 15.270/2025
Description: Desconto simplificado mensal (25% do limite da tabela)
Active: true

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Valid from: 2026-01-01
Valid until: 2026-12-31
Deduction type: desconto_simplificado_anual
Amount: 17640.0
Legal basis: Lei 15.270/2025
Description: Desconto simplificado anual
Active: true

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Valid from: 2026-01-01
Valid until: 2026-12-31
Deduction type: isencao_65_anos
Amount: 1903.98
Legal basis: Lei 15.270/2025
Description: Isenção para aposentados > 65 anos
Active: true

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Valid from: 2026-01-01
Valid until: 2026-12-31
Deduction type: educacao_anual
Amount: 3561.5
Legal basis: Lei 15.270/2025
Description: Limite anual despesas educação
Active: true

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New irrf deduction