Even magistrate who receives the ceiling of R $ 46,366.19 per month and another R $ 600,000 compensation during the year manages to escape the norm that Lula created to charge the richest
O prepared by the president’s government (PT) its main objective is to promote “Social Justice”like the minister (farm). But the new rule will continue to allow judges to receive hangers that, in practice, bend their wages and are of various types without tax incidence in almost all cases.
This is because the magistrates already pay to go on their salaries (the constitutional ceiling is R $ 46,366.19 per month). Because of this, mEven that receive more than $ 600,000 per year from 2026, they will have paid tax enough to be exempt from taxation on additional benefits.
The incidence of new rates will be made of gradual form For those who earn on average from $ 50,000 per month. The rate can reach up to 10% for annual gains of at least $ 1.2 million. Understand reading do Poder360.
An example: If a judge receives from gross salary R$ 602.760,47 Per year (12 ceiling remuneration of R $ 46,366.19 + the 13th), it will have paid income tax approximately R $ 151 thousand, considering the maximum monthly rate of 27.5%, with the ceiling and the account deductions without considering any dependent.
If this hypothetical magistrate receives R $ 600 thousand additional in penduricalsyour annual gross income will rise to $ 1.203 million. Thus, the minimum tax of 10% established in the government project (which in this case would be $ 120,000) would have been paid off and there would be no additional fee.
The universe of judges who gain close to this value of the example above is great. O Poder360 showed in February that, in 2024, the .
The exception may be when judges have income from other sources or occasionally receive even higher amounts than they currently receive. And yet, the understanding of justice can be favorable to magistrates because of past decisions about these compensation.
“In general, magistrates argue that such additions have the nature of indemnity for material damage, which would not be taxed. This is the case, for example, of housing aid and food aid, whose jurisprudence of the STJ already understood to be exempt from IRPF“Says Camila Correia de Araújo Barbosa, lawyer at Camila Barbosa Tax Advocacy.
Today, these hangers (which include housing and food allowance, for example) are paid to magistrates and most are not taxed.
The proposal for income tax reform sent to Congress proposes to exempt the minimum tax only the indemnities for “Accident at work, for material or moral damages, except for the lost profits”. Read to of the Bill (PDF – 483 KB).
Last year, the judges’ halls totaled R $ 12.9 billion, according to (National Council of Justice).
