Commission analyzes income tax exemption for those earning up to R$5,000 this Tuesday

The exemption from for those earning up to R$5,000 per month, it will be analyzed by the Economic Affairs Commission (CAE) this Tuesday (4), starting at 10 am. Bill (PL) 1,087/2025 that changes the rules of the Personal Income Tax (IRPF) table is also scheduled for deliberation in the Plenary on Wednesday (5). The project was authored by the government, which forwarded it to the Chamber. The text was approved by deputies only in October and needs to be approved by the in time to be valid for next year.

In addition to providing exemption for those earning up to R$5,000 per month, the proposal determines the gradual reduction of the rate for those earning between R$5,000 and R$7,350. To compensate for the tax waiver, the project provides for the taxation of profits and dividends at source (for distributions exceeding R$50,000) and the creation of a “minimum tax” of up to 10% for high-income people (over R$600,000 per year).

The project was debated in four public hearings at the request of the rapporteur, senator which was manifested by an agile process, without changes that would force the project to return to the. Until this Monday morning (3), 89 amendments were registered presented by senators who are part of the CAE.

Fintechs e bets

Also on the CAE’s agenda is the bill that increases the rates of the Social Contribution on Net Profit (CSLL) levied on some types of financial institutions, with emphasis on increasing the taxation of so-called fintechs. PL 5,473/2025, by Renan Calheiros, also increases the government’s participation in the net revenue from fixed-odd bets, the so-called .

Furthermore, the project establishes the Tax Regularization Program for Low Income Individuals (Pert-Low Income) and allows residents or domiciled abroad to claim differences in taxation. Reporter of the matter, senator Eduardo Braga (MDB-AM) presented two amendments.

*With information from Agência Senado