Bill 1.087/2025
Insights
On Wednesday, October 1, 2025, the Chamber of Deputies unanimously approved Bill No. 1087/2025, which introduces significant changes to personal income taxation.
Among the main measures are the exemption from income tax (IRPF) for monthly income up to R$5,000.00, the creation of a reduction bracket for incomes between R$5,000.01 and R$7,350.00, and the establishment of a minimum tax rate for annual income above R$600,000.00.
The bill now awaits review by the Federal Senate and, if approved by December 31, 2025, the new rules will take effect January 1, 2026.
See the material for the main points of attention highlighted by our tax team.
