{"id":59047,"date":"2026-01-22T11:29:24","date_gmt":"2026-01-22T14:29:24","guid":{"rendered":"https:\/\/bonettiassociados.com.br\/?p=59047"},"modified":"2026-01-22T11:29:24","modified_gmt":"2026-01-22T14:29:24","slug":"veja-faixas-e-aliquotas-das-novas-tabelas-do-imposto-de-renda-2026","status":"publish","type":"post","link":"https:\/\/bonettiassociados.com.br\/index.php\/2026\/01\/22\/veja-faixas-e-aliquotas-das-novas-tabelas-do-imposto-de-renda-2026\/","title":{"rendered":"VEJA FAIXAS E AL\u00cdQUOTAS DAS NOVAS TABELAS DO IMPOSTO DE RENDA 2026"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Efeitos s\u00f3 ser\u00e3o sentidos no sal\u00e1rio pago a partir de fevereiro.<\/span><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>\u00a0<\/strong><!--more--><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Em vigor desde 1\u00ba de janeiro, a nova tabela do Imposto de Renda (IR) 2026 traz mudan\u00e7as relevantes para milh\u00f5es de contribuintes.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>A principal novidade \u00e9 a isen\u00e7\u00e3o total para quem ganha at\u00e9 R$ 5 mil por m\u00eas e a redu\u00e7\u00e3o gradual do imposto para rendas de at\u00e9 R$ 7.350.<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">A tabela tradicional do Imposto de Renda n\u00e3o foi alterada, continuando os valores em vigor em 2025.<strong>\u00a0A diferen\u00e7a est\u00e1 nos redutores adicionais institu\u00eddos pela reforma do IR.<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Para garantir o benef\u00edcio a quem ganha at\u00e9 R$ 7.350, a Receita Federal criou novas tabelas de dedu\u00e7\u00e3o a serem aplicadas simultaneamente com a tabela tradicional.<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>As altera\u00e7\u00f5es valem para os sal\u00e1rios pagos a partir de janeiro, com impacto percebido a partir do pagamento de fevereiro<\/strong>.\u00a0As mudan\u00e7as se refletir\u00e3o na Declara\u00e7\u00e3o do Imposto de Renda Pessoa F\u00edsica de 2027, que considera os rendimentos de 2026.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">A seguir, veja quem tem direito \u00e0 isen\u00e7\u00e3o, como ficam as faixas mensais, as al\u00edquotas e a tabela anual do IR.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Quem fica isento do Imposto de Renda em 2026?<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Com a nova regra, passam a ficar totalmente isentos do IR:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">trabalhadores com carteira assinada;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">servidores p\u00fablicos;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">aposentados e pensionistas do INSS ou de regimes pr\u00f3prios;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">desde que a renda mensal total n\u00e3o ultrapasse R$ 5 mil.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Quem tem mais de uma fonte de renda precisar\u00e1 complementar o imposto na declara\u00e7\u00e3o anual, mesmo que cada rendimento isolado seja inferior a R$ 5 mil.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Quem ganha at\u00e9 R$ 7.350 tamb\u00e9m paga menos imposto<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Para rendas entre R$ 5.000,01 e R$ 7.350, h\u00e1 uma redu\u00e7\u00e3o parcial e decrescente do imposto:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">quanto mais pr\u00f3xima a renda estiver de R$ 5.000, maior o desconto;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">quanto mais pr\u00f3xima de R$ 7.350, menor o benef\u00edcio;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">acima desse valor, n\u00e3o h\u00e1 redu\u00e7\u00e3o.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">A regra tamb\u00e9m se aplica ao 13\u00ba sal\u00e1rio.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Tabela de isen\u00e7\u00e3o e redu\u00e7\u00e3o do IR mensal: 2026<\/strong><\/span><\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignleft size-full wp-image-59050\" src=\"http:\/\/bonettiassociados.com.br\/wp-content\/uploads\/2026\/01\/Imagem1-2.png\" alt=\"\" width=\"567\" height=\"122\" srcset=\"https:\/\/bonettiassociados.com.br\/wp-content\/uploads\/2026\/01\/Imagem1-2.png 567w, https:\/\/bonettiassociados.com.br\/wp-content\/uploads\/2026\/01\/Imagem1-2-300x65.png 300w\" sizes=\"(max-width: 567px) 100vw, 567px\" \/><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Fonte: Receita Federal<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Tabela mensal do Imposto de Renda em 2026<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Para rendas acima de R$ 7.350<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignleft size-full wp-image-59053\" src=\"http:\/\/bonettiassociados.com.br\/wp-content\/uploads\/2026\/01\/Imagem2-2.png\" alt=\"\" width=\"567\" height=\"160\" srcset=\"https:\/\/bonettiassociados.com.br\/wp-content\/uploads\/2026\/01\/Imagem2-2.png 567w, https:\/\/bonettiassociados.com.br\/wp-content\/uploads\/2026\/01\/Imagem2-2-300x85.png 300w\" sizes=\"(max-width: 567px) 100vw, 567px\" \/><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Fonte: Receita Federal<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>O que muda na apura\u00e7\u00e3o anual do Imposto de Renda?<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Al\u00e9m da tabela mensal, a Receita Federal tamb\u00e9m aplicar\u00e1 isen\u00e7\u00e3o e redu\u00e7\u00e3o no c\u00e1lculo anual do imposto:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">isen\u00e7\u00e3o anual para quem ganhar at\u00e9 R$ 60 mil em 2026;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">redu\u00e7\u00e3o gradual do imposto para rendas entre R$ 60.000,01 e R$ 88,2 mil;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">acima desse valor, n\u00e3o h\u00e1 desconto adicional.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">O redutor anual \u00e9 limitado ao imposto apurado, ou seja, n\u00e3o gera imposto negativo nem restitui\u00e7\u00e3o autom\u00e1tica extra.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Tabela anual de isen\u00e7\u00e3o e redu\u00e7\u00e3o do IR<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">(Declara\u00e7\u00e3o de 2027: ano-calend\u00e1rio 2026)<\/span><\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignleft size-full wp-image-59054\" src=\"http:\/\/bonettiassociados.com.br\/wp-content\/uploads\/2026\/01\/Imagem3-1.png\" alt=\"\" width=\"567\" height=\"124\" srcset=\"https:\/\/bonettiassociados.com.br\/wp-content\/uploads\/2026\/01\/Imagem3-1.png 567w, https:\/\/bonettiassociados.com.br\/wp-content\/uploads\/2026\/01\/Imagem3-1-300x66.png 300w\" sizes=\"(max-width: 567px) 100vw, 567px\" \/><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Tabela anual do Imposto de Renda em 2026<\/strong><\/span><\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignleft size-full wp-image-59055\" src=\"http:\/\/bonettiassociados.com.br\/wp-content\/uploads\/2026\/01\/Imagem4.png\" alt=\"\" width=\"567\" height=\"161\" srcset=\"https:\/\/bonettiassociados.com.br\/wp-content\/uploads\/2026\/01\/Imagem4.png 567w, https:\/\/bonettiassociados.com.br\/wp-content\/uploads\/2026\/01\/Imagem4-300x85.png 300w\" sizes=\"(max-width: 567px) 100vw, 567px\" \/><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Fonte: Receita Federal<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Imposto m\u00ednimo para alta renda<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Para compensar a perda de arrecada\u00e7\u00e3o, a reforma cria o Imposto de Renda da Pessoa F\u00edsica M\u00ednimo (IRPFM), voltado \u00e0 alta renda:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Renda anual acima de R$ 600 mil (R$ 50 mil\/m\u00eas): entra na regra<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Al\u00edquota progressiva de at\u00e9 10%<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Renda acima de R$ 1,2 milh\u00e3o por ano: al\u00edquota m\u00ednima efetiva de 10%<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Estimativa do governo: cerca de 141 mil contribuintes ser\u00e3o afetados.<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>O que entra no c\u00e1lculo do IRPFM?<\/strong><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">sal\u00e1rios;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">lucros e dividendos;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">rendimentos de aplica\u00e7\u00f5es financeiras tribut\u00e1veis.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Em rela\u00e7\u00e3o aos sal\u00e1rios acima de R$ 50 mil por m\u00eas, essa fonte de renda gera desconto no IRPFM a pagar, mesmo inclu\u00edda na base de c\u00e1lculo. Isso porque o Imposto de Renda j\u00e1 foi descontado na fonte, com al\u00edquota de 27,5%.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Ficam fora:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">poupan\u00e7a, Letras de Cr\u00e9dito Imobili\u00e1rio (LCI), Letras de Cr\u00e9dito do Agroneg\u00f3cio (LCA), fundos imobili\u00e1rios, Fiagro e outros investimentos incentivados;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">heran\u00e7as e doa\u00e7\u00f5es;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">indeniza\u00e7\u00f5es por doen\u00e7a grave;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">ganhos de capital na venda de im\u00f3veis, exceto fora da bolsa;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">alugu\u00e9is atrasados<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">valores recebidos acumuladamente, por meio de a\u00e7\u00f5es judiciais;<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">O imposto m\u00ednimo ser\u00e1 apurado apenas a partir da declara\u00e7\u00e3o de 2027.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Tributa\u00e7\u00e3o de dividendos<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Outra novidade relevante \u00e9 a tributa\u00e7\u00e3o de dividendos na fonte:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">10% de imposto retido sobre dividendos;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">apenas quando superarem R$ 50 mil por m\u00eas;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">valor pago por uma \u00fanica empresa \u00e0 pessoa f\u00edsica.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">A maioria dos investidores n\u00e3o ser\u00e1 afetada. A medida mira s\u00f3cios e empres\u00e1rios que recebiam altos valores em dividendos, at\u00e9 ent\u00e3o isentos.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">O imposto retido poder\u00e1 ser compensado na declara\u00e7\u00e3o anual.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Pontos de aten\u00e7\u00e3o e poss\u00edveis disputas<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Dividendos relativos a lucros apurados at\u00e9 2025 s\u00f3 permanecem isentos se a distribui\u00e7\u00e3o tiver sido aprovada at\u00e9 31 de dezembro de 2025.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Especialistas alertam para poss\u00edveis questionamentos judiciais, por poss\u00edvel efeito retroativo da regra.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Quais dedu\u00e7\u00f5es continuam valendo?<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Nada muda nas principais dedu\u00e7\u00f5es:<\/strong><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">dependentes: R$ 189,59 por m\u00eas;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">desconto simplificado mensal: at\u00e9 R$ 607,20;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">educa\u00e7\u00e3o: at\u00e9 R$ 3.561,50 por pessoa ao ano;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">declara\u00e7\u00e3o anual: desconto simplificado de at\u00e9 R$ 17.640<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Quantas pessoas ser\u00e3o beneficiadas?<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Segundo o governo federal:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">16 milh\u00f5es de contribuintes devem ser beneficiados;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">O custo estimado da medida \u00e9 de R$ 31,2 bilh\u00f5es, compensado pelas novas formas de tributa\u00e7\u00e3o sobre alta renda: IRFPM e imposto sobre dividendos acima de R$ 50 mil mensais.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Com informa\u00e7\u00f5es da Ag\u00eancia Brasil<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>FONTE: FENACON &#8211; POR FERNANDO OLIVAN <\/strong><\/span><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Efeitos s\u00f3 ser\u00e3o sentidos no sal\u00e1rio pago a partir de [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"footnotes":"","_jetpack_memberships_contains_paid_content":false,"jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false}}},"categories":[2],"tags":[],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/paFpWR-fmn","_links":{"self":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/59047"}],"collection":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/comments?post=59047"}],"version-history":[{"count":3,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/59047\/revisions"}],"predecessor-version":[{"id":59056,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/59047\/revisions\/59056"}],"wp:attachment":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=59047"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=59047"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=59047"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}