The Federal Senate approves Bill No. 1,087/2025
Insights
On November 5, 2025, the Federal Senate approved Bill No. 1,087/2025, which introduces significant structural changes to the taxation of individual income. The proposal includes an exemption from personal income tax (IRPF) for monthly earnings of up to R$ 5,000.00, as well as new rules for the taxation of high-income earners and dividends.
The text now goes to the President for approval and, once approved, will come into effect on January 1, 2026.
Check out the main points highlighted by our Tax team
