{"id":444,"date":"2025-11-06T16:26:40","date_gmt":"2025-11-06T19:26:40","guid":{"rendered":"https:\/\/dgn.adv.br\/?p=444"},"modified":"2026-02-25T09:31:23","modified_gmt":"2026-02-25T12:31:23","slug":"irpf-aprovado-pl-1-087-2025-com-isencao-de-r-5-mil-e-tributacao-minima-para-altas-rendas","status":"publish","type":"post","link":"https:\/\/www.dgn.adv.br\/en\/irpf-aprovado-pl-1-087-2025-com-isencao-de-r-5-mil-e-tributacao-minima-para-altas-rendas\/","title":{"rendered":"IRPF: Bill 1,087\/2025 Approved \u2014 Income Tax Exemption Up to R$ 5,000 and Minimum Tax for High Earners"},"content":{"rendered":"

On Wednesday, November 5, 2025, the Senate approved Bill No. 1,087\/2025 \u2014 \u201cPL\u201d meaning \u201cProjeto de Lei,\u201d i.e., a legislative Bill<\/em> \u2014 which grants full income tax exemption to workers earning up to R$ 5,000 per month and introduces a set of compensatory measures targeted at higher\u2011income brackets.<\/p>\n

\n

The proposal \u2014 considered one of the government\u2019s most socially impactful tax initiatives \u2014 significantly reshapes the structure of the IRPF (Imposto de Renda da Pessoa F\u00edsica \u2014 Brazil\u2019s Individual Income Tax) by expanding the exemption threshold and redistributing the tax burden. To offset this change, the Bill introduces new tax brackets, a higher levy on dividend payments, and adjustments affecting fintech companies, lottery operations, and other high\u2011profit sectors.<\/p>\n

Main Changes to the IRPF Structure<\/strong><\/h2>\n

To compensate for lost revenue from the expanded exemption range, the reform includes the following key measures:<\/p>\n

Full Exemption<\/strong><\/h3>\n
    \n
  • 100% exemption from IRPF for monthly earnings up to R$ 5,000.<\/li>\n<\/ul>\n

    Progressive Reduction<\/strong><\/h3>\n
      \n
    • A gradual reduction in tax for monthly income between R$ 5,000 and R$ 7,350.<\/li>\n
    • To determine the exact taxable portion for this intermediate range, taxpayers must apply the formula:
      \nR$ 978.62 \u2013 (0.133145 \u00d7 monthly taxable income).<\/li>\n<\/ul>\n

      New Minimum Tax and Dividend Taxation<\/strong><\/h2>\n

      The Bill reinforces taxation on high earners through new rules:<\/p>\n

      Minimum IRPF Tax<\/strong><\/h3>\n
        \n
      • Applies to individuals earning R$ 600,000 to R$ 1.2 million per year when their effective tax burden falls below 10%.<\/li>\n
      • Additional tax applies progressively, capped at 10%.<\/li>\n<\/ul>\n

        Dividend Taxation<\/strong><\/h3>\n
          \n
        • Dividend payments exceeding R$ 50,000, paid by a single legal entity to an individual, will be taxed at 10% via IRRF (IRRF \u2014 Imposto de Renda Retido na Fonte: Withholding Income Tax)<\/em>.<\/li>\n
        • The same rate applies to dividend remittances abroad.<\/li>\n<\/ul>\n

          Exceptions<\/strong><\/h3>\n
            \n
          • Exemptions apply to dividends paid to:\n
              \n
            • Foreign governments under reciprocity agreements<\/li>\n
            • Sovereign wealth funds<\/li>\n
            • International pension entities<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

              Anti\u2011Double\u2011Taxation Rule<\/strong><\/h3>\n
                \n
              • The Bill preserves a compensatory mechanism ensuring combined corporate + personal taxation remains capped at:\n
                  \n
                • 34%<\/strong> for most sectors<\/li>\n
                • 40%<\/strong> for specific industries<\/li>\n
                • 45%<\/strong> for financial institutions<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

                  Exclusions from the Minimum Tax Base<\/strong><\/h3>\n
                    \n
                  • Income already fully taxed at source<\/li>\n
                  • Income exempt or subject to zero\/reduced rates
                    \nThese amounts will not<\/em> be part of the minimum tax calculation.<\/li>\n<\/ul>\n

                    Revenue Compensation and Fiscal Impacts<\/strong><\/h2>\n

                    To maintain fiscal balance, the Bill introduces targeted adjustments:<\/p>\n

                    Higher Contribution Rates for Specific Sectors<\/strong><\/h3>\n
                      \n
                    • The tax rate for:\n
                        \n
                      • Fintechs<\/strong><\/li>\n
                      • Securities distributors<\/strong><\/li>\n
                      • Brokerage firms<\/strong>
                        \nwill increase from 9% to 15%<\/strong>.<\/li>\n<\/ul>\n<\/li>\n
                      • Taxation on fixed\u2011odds betting lotteries (currently 12%) will double<\/strong> to offset revenue losses.<\/li>\n<\/ul>\n

                        Compensation for States and Municipalities<\/strong><\/h3>\n
                          \n
                        • Mechanisms will ensure subnational governments are reimbursed for potential revenue reductions.<\/li>\n<\/ul>\n

                          CBS Adjustments<\/strong><\/h3>\n
                            \n
                          • Excess federal revenue will be directed toward reducing the rate of the CBS (Contribui\u00e7\u00e3o sobre Bens e Servi\u00e7os \u2014 Contribution on Goods and Services)<\/strong> under Brazil\u2019s new tax model.<\/li>\n<\/ul>\n

                            Next Steps and the Urgency of Compliance (Effective 2026)<\/strong><\/h2>\n

                            Approval of the Bill marks a significant step toward a more progressive tax policy, fulfilling one of the government\u2019s primary economic promises.<\/p>\n

                            The text now proceeds to presidential sanction<\/strong>.<\/p>\n

                            Effective Date<\/strong><\/h3>\n
                              \n
                            • If approved, the new rules come into force on January 1, 2026<\/strong>.<\/li>\n<\/ul>\n

                              Compliance Alert<\/strong><\/h3>\n

                              Both individuals and companies must pay close attention to:<\/p>\n

                                \n
                              • New exemption thresholds<\/li>\n
                              • Progressive tax brackets<\/li>\n
                              • Minimum tax requirements<\/li>\n<\/ul>\n

                                The reform increases the risk of errors in calculating taxable income \u2014 especially concerning dividends<\/strong>, financial transactions<\/strong>, and high\u2011yield gains<\/strong>.<\/p>\n

                                Updating accounting and tax routines is essential<\/strong> to maintain compliance and avoid future tax liabilities.<\/p>\n<\/div>\n

                                <\/p>","protected":false},"excerpt":{"rendered":"

                                On Wednesday, November 5, 2025, the Senate approved Bill No. 1,087\/2025 \u2014 \u201cPL\u201d meaning […]<\/p>\n","protected":false},"author":1,"featured_media":445,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17],"tags":[11],"class_list":["post-444","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-informativo","tag-direito-tributario"],"acf":[],"yoast_head":"\nImposto de Renda: isen\u00e7\u00e3o at\u00e9 R$ 5 mil e tributa\u00e7\u00e3o m\u00ednima<\/title>\n<meta name=\"description\" content=\"PL 1.087\/2025 amplia isen\u00e7\u00e3o at\u00e9 R$ 5 mil, reduz IR at\u00e9 R$ 7.350 e cria tributa\u00e7\u00e3o m\u00ednima e regra para dividendos a partir de 2026.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.dgn.adv.br\/en\/irpf-aprovado-pl-1-087-2025-com-isencao-de-r-5-mil-e-tributacao-minima-para-altas-rendas\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Imposto de Renda: isen\u00e7\u00e3o at\u00e9 R$ 5 mil e tributa\u00e7\u00e3o m\u00ednima\" \/>\n<meta property=\"og:description\" content=\"PL 1.087\/2025 amplia isen\u00e7\u00e3o at\u00e9 R$ 5 mil, reduz IR at\u00e9 R$ 7.350 e cria tributa\u00e7\u00e3o m\u00ednima e regra para dividendos a partir de 2026.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.dgn.adv.br\/en\/irpf-aprovado-pl-1-087-2025-com-isencao-de-r-5-mil-e-tributacao-minima-para-altas-rendas\/\" \/>\n<meta property=\"og:site_name\" content=\"DGN Advogados\" \/>\n<meta property=\"article:published_time\" content=\"2025-11-06T19:26:40+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-02-25T12:31:23+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.dgn.adv.br\/wp-content\/uploads\/2025\/11\/Imagens-para-apresentacao-1.png\" \/>\n\t<meta property=\"og:image:width\" content=\"828\" \/>\n\t<meta property=\"og:image:height\" content=\"513\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.dgn.adv.br\/en\/irpf-aprovado-pl-1-087-2025-com-isencao-de-r-5-mil-e-tributacao-minima-para-altas-rendas\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.dgn.adv.br\/en\/irpf-aprovado-pl-1-087-2025-com-isencao-de-r-5-mil-e-tributacao-minima-para-altas-rendas\/\"},\"author\":{\"name\":\"admin\",\"@id\":\"https:\/\/www.dgn.adv.br\/en\/#\/schema\/person\/c2fdde7b820e9bcb11f1120646c92c48\"},\"headline\":\"IRPF: Bill 1,087\/2025 Approved \u2014 Income Tax Exemption Up to R$ 5,000 and Minimum Tax for High Earners\",\"datePublished\":\"2025-11-06T19:26:40+00:00\",\"dateModified\":\"2026-02-25T12:31:23+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.dgn.adv.br\/en\/irpf-aprovado-pl-1-087-2025-com-isencao-de-r-5-mil-e-tributacao-minima-para-altas-rendas\/\"},\"wordCount\":1250,\"publisher\":{\"@id\":\"https:\/\/www.dgn.adv.br\/en\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.dgn.adv.br\/en\/irpf-aprovado-pl-1-087-2025-com-isencao-de-r-5-mil-e-tributacao-minima-para-altas-rendas\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.dgn.adv.br\/wp-content\/uploads\/2025\/11\/Imagens-para-apresentacao-1.png\",\"keywords\":[\"Tax Law\"],\"articleSection\":[\"Informativo\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.dgn.adv.br\/en\/irpf-aprovado-pl-1-087-2025-com-isencao-de-r-5-mil-e-tributacao-minima-para-altas-rendas\/\",\"url\":\"https:\/\/www.dgn.adv.br\/en\/irpf-aprovado-pl-1-087-2025-com-isencao-de-r-5-mil-e-tributacao-minima-para-altas-rendas\/\",\"name\":\"Imposto de Renda: isen\u00e7\u00e3o at\u00e9 R$ 5 mil e tributa\u00e7\u00e3o m\u00ednima\",\"isPartOf\":{\"@id\":\"https:\/\/www.dgn.adv.br\/en\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.dgn.adv.br\/en\/irpf-aprovado-pl-1-087-2025-com-isencao-de-r-5-mil-e-tributacao-minima-para-altas-rendas\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.dgn.adv.br\/en\/irpf-aprovado-pl-1-087-2025-com-isencao-de-r-5-mil-e-tributacao-minima-para-altas-rendas\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.dgn.adv.br\/wp-content\/uploads\/2025\/11\/Imagens-para-apresentacao-1.png\",\"datePublished\":\"2025-11-06T19:26:40+00:00\",\"dateModified\":\"2026-02-25T12:31:23+00:00\",\"description\":\"PL 1.087\/2025 amplia isen\u00e7\u00e3o at\u00e9 R$ 5 mil, reduz IR at\u00e9 R$ 7.350 e cria tributa\u00e7\u00e3o m\u00ednima e regra para dividendos a partir de 2026.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.dgn.adv.br\/en\/irpf-aprovado-pl-1-087-2025-com-isencao-de-r-5-mil-e-tributacao-minima-para-altas-rendas\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[[\"https:\/\/www.dgn.adv.br\/en\/irpf-aprovado-pl-1-087-2025-com-isencao-de-r-5-mil-e-tributacao-minima-para-altas-rendas\/\"]]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.dgn.adv.br\/en\/irpf-aprovado-pl-1-087-2025-com-isencao-de-r-5-mil-e-tributacao-minima-para-altas-rendas\/#primaryimage\",\"url\":\"https:\/\/www.dgn.adv.br\/wp-content\/uploads\/2025\/11\/Imagens-para-apresentacao-1.png\",\"contentUrl\":\"https:\/\/www.dgn.adv.br\/wp-content\/uploads\/2025\/11\/Imagens-para-apresentacao-1.png\",\"width\":828,\"height\":513,\"caption\":\"Isen\u00e7\u00e3o Imposto de Renda: PL 1.087\/2025 \u2014 isen\u00e7\u00e3o at\u00e9 R$ 5 mil e tributa\u00e7\u00e3o m\u00ednima para altas rendas\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.dgn.adv.br\/en\/irpf-aprovado-pl-1-087-2025-com-isencao-de-r-5-mil-e-tributacao-minima-para-altas-rendas\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\u00edcio\",\"item\":\"https:\/\/www.dgn.adv.br\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"IRPF: Bill 1,087\/2025 Approved \u2014 Income Tax Exemption Up to R$ 5,000 and Minimum Tax for High Earners\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.dgn.adv.br\/en\/#website\",\"url\":\"https:\/\/www.dgn.adv.br\/en\/\",\"name\":\"DGN Advogados\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/www.dgn.adv.br\/en\/#organization\"},\"alternateName\":\"DGN Advogados\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.dgn.adv.br\/en\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.dgn.adv.br\/en\/#organization\",\"name\":\"DGN\",\"url\":\"https:\/\/www.dgn.adv.br\/en\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.dgn.adv.br\/en\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/dgn.adv.br\/wp-content\/uploads\/2025\/03\/favicon.png\",\"contentUrl\":\"https:\/\/dgn.adv.br\/wp-content\/uploads\/2025\/03\/favicon.png\",\"width\":512,\"height\":512,\"caption\":\"DGN\"},\"image\":{\"@id\":\"https:\/\/www.dgn.adv.br\/en\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.dgn.adv.br\/en\/#\/schema\/person\/c2fdde7b820e9bcb11f1120646c92c48\",\"name\":\"admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/secure.gravatar.com\/avatar\/c905ba65424bc99d600b3220e8713eaf72b4dd68497ef6722b4375ad88fd5817?s=96&d=mm&r=g\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/c905ba65424bc99d600b3220e8713eaf72b4dd68497ef6722b4375ad88fd5817?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/c905ba65424bc99d600b3220e8713eaf72b4dd68497ef6722b4375ad88fd5817?s=96&d=mm&r=g\",\"caption\":\"admin\"},\"sameAs\":[\"https:\/\/dgn.adv.br\"],\"url\":\"https:\/\/www.dgn.adv.br\/en\/author\/admin\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Imposto de Renda: isen\u00e7\u00e3o at\u00e9 R$ 5 mil e tributa\u00e7\u00e3o m\u00ednima","description":"PL 1.087\/2025 amplia isen\u00e7\u00e3o at\u00e9 R$ 5 mil, reduz IR at\u00e9 R$ 7.350 e cria tributa\u00e7\u00e3o m\u00ednima e regra para dividendos a partir de 2026.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.dgn.adv.br\/en\/irpf-aprovado-pl-1-087-2025-com-isencao-de-r-5-mil-e-tributacao-minima-para-altas-rendas\/","og_locale":"en_US","og_type":"article","og_title":"Imposto de Renda: isen\u00e7\u00e3o at\u00e9 R$ 5 mil e tributa\u00e7\u00e3o m\u00ednima","og_description":"PL 1.087\/2025 amplia isen\u00e7\u00e3o at\u00e9 R$ 5 mil, reduz IR at\u00e9 R$ 7.350 e cria tributa\u00e7\u00e3o m\u00ednima e regra para dividendos a partir de 2026.","og_url":"https:\/\/www.dgn.adv.br\/en\/irpf-aprovado-pl-1-087-2025-com-isencao-de-r-5-mil-e-tributacao-minima-para-altas-rendas\/","og_site_name":"DGN Advogados","article_published_time":"2025-11-06T19:26:40+00:00","article_modified_time":"2026-02-25T12:31:23+00:00","og_image":[{"width":828,"height":513,"url":"https:\/\/www.dgn.adv.br\/wp-content\/uploads\/2025\/11\/Imagens-para-apresentacao-1.png","type":"image\/png"}],"author":"admin","twitter_card":"summary_large_image","twitter_misc":{"Written by":"admin","Est. reading time":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.dgn.adv.br\/en\/irpf-aprovado-pl-1-087-2025-com-isencao-de-r-5-mil-e-tributacao-minima-para-altas-rendas\/#article","isPartOf":{"@id":"https:\/\/www.dgn.adv.br\/en\/irpf-aprovado-pl-1-087-2025-com-isencao-de-r-5-mil-e-tributacao-minima-para-altas-rendas\/"},"author":{"name":"admin","@id":"https:\/\/www.dgn.adv.br\/en\/#\/schema\/person\/c2fdde7b820e9bcb11f1120646c92c48"},"headline":"IRPF: Bill 1,087\/2025 Approved \u2014 Income Tax Exemption Up to R$ 5,000 and Minimum Tax for High Earners","datePublished":"2025-11-06T19:26:40+00:00","dateModified":"2026-02-25T12:31:23+00:00","mainEntityOfPage":{"@id":"https:\/\/www.dgn.adv.br\/en\/irpf-aprovado-pl-1-087-2025-com-isencao-de-r-5-mil-e-tributacao-minima-para-altas-rendas\/"},"wordCount":1250,"publisher":{"@id":"https:\/\/www.dgn.adv.br\/en\/#organization"},"image":{"@id":"https:\/\/www.dgn.adv.br\/en\/irpf-aprovado-pl-1-087-2025-com-isencao-de-r-5-mil-e-tributacao-minima-para-altas-rendas\/#primaryimage"},"thumbnailUrl":"https:\/\/www.dgn.adv.br\/wp-content\/uploads\/2025\/11\/Imagens-para-apresentacao-1.png","keywords":["Tax Law"],"articleSection":["Informativo"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/www.dgn.adv.br\/en\/irpf-aprovado-pl-1-087-2025-com-isencao-de-r-5-mil-e-tributacao-minima-para-altas-rendas\/","url":"https:\/\/www.dgn.adv.br\/en\/irpf-aprovado-pl-1-087-2025-com-isencao-de-r-5-mil-e-tributacao-minima-para-altas-rendas\/","name":"Imposto de Renda: isen\u00e7\u00e3o at\u00e9 R$ 5 mil e tributa\u00e7\u00e3o m\u00ednima","isPartOf":{"@id":"https:\/\/www.dgn.adv.br\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.dgn.adv.br\/en\/irpf-aprovado-pl-1-087-2025-com-isencao-de-r-5-mil-e-tributacao-minima-para-altas-rendas\/#primaryimage"},"image":{"@id":"https:\/\/www.dgn.adv.br\/en\/irpf-aprovado-pl-1-087-2025-com-isencao-de-r-5-mil-e-tributacao-minima-para-altas-rendas\/#primaryimage"},"thumbnailUrl":"https:\/\/www.dgn.adv.br\/wp-content\/uploads\/2025\/11\/Imagens-para-apresentacao-1.png","datePublished":"2025-11-06T19:26:40+00:00","dateModified":"2026-02-25T12:31:23+00:00","description":"PL 1.087\/2025 amplia isen\u00e7\u00e3o at\u00e9 R$ 5 mil, reduz IR at\u00e9 R$ 7.350 e cria tributa\u00e7\u00e3o m\u00ednima e regra para dividendos a partir de 2026.","breadcrumb":{"@id":"https:\/\/www.dgn.adv.br\/en\/irpf-aprovado-pl-1-087-2025-com-isencao-de-r-5-mil-e-tributacao-minima-para-altas-rendas\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":[["https:\/\/www.dgn.adv.br\/en\/irpf-aprovado-pl-1-087-2025-com-isencao-de-r-5-mil-e-tributacao-minima-para-altas-rendas\/"]]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.dgn.adv.br\/en\/irpf-aprovado-pl-1-087-2025-com-isencao-de-r-5-mil-e-tributacao-minima-para-altas-rendas\/#primaryimage","url":"https:\/\/www.dgn.adv.br\/wp-content\/uploads\/2025\/11\/Imagens-para-apresentacao-1.png","contentUrl":"https:\/\/www.dgn.adv.br\/wp-content\/uploads\/2025\/11\/Imagens-para-apresentacao-1.png","width":828,"height":513,"caption":"Isen\u00e7\u00e3o Imposto de Renda: PL 1.087\/2025 \u2014 isen\u00e7\u00e3o at\u00e9 R$ 5 mil e tributa\u00e7\u00e3o m\u00ednima para altas rendas"},{"@type":"BreadcrumbList","@id":"https:\/\/www.dgn.adv.br\/en\/irpf-aprovado-pl-1-087-2025-com-isencao-de-r-5-mil-e-tributacao-minima-para-altas-rendas\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"In\u00edcio","item":"https:\/\/www.dgn.adv.br\/en\/"},{"@type":"ListItem","position":2,"name":"IRPF: Bill 1,087\/2025 Approved \u2014 Income Tax Exemption Up to R$ 5,000 and Minimum Tax for High Earners"}]},{"@type":"WebSite","@id":"https:\/\/www.dgn.adv.br\/en\/#website","url":"https:\/\/www.dgn.adv.br\/en\/","name":"DGN Advogados","description":"","publisher":{"@id":"https:\/\/www.dgn.adv.br\/en\/#organization"},"alternateName":"DGN Advogados","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.dgn.adv.br\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.dgn.adv.br\/en\/#organization","name":"DGN","url":"https:\/\/www.dgn.adv.br\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.dgn.adv.br\/en\/#\/schema\/logo\/image\/","url":"https:\/\/dgn.adv.br\/wp-content\/uploads\/2025\/03\/favicon.png","contentUrl":"https:\/\/dgn.adv.br\/wp-content\/uploads\/2025\/03\/favicon.png","width":512,"height":512,"caption":"DGN"},"image":{"@id":"https:\/\/www.dgn.adv.br\/en\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/www.dgn.adv.br\/en\/#\/schema\/person\/c2fdde7b820e9bcb11f1120646c92c48","name":"admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/c905ba65424bc99d600b3220e8713eaf72b4dd68497ef6722b4375ad88fd5817?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/c905ba65424bc99d600b3220e8713eaf72b4dd68497ef6722b4375ad88fd5817?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/c905ba65424bc99d600b3220e8713eaf72b4dd68497ef6722b4375ad88fd5817?s=96&d=mm&r=g","caption":"admin"},"sameAs":["https:\/\/dgn.adv.br"],"url":"https:\/\/www.dgn.adv.br\/en\/author\/admin\/"}]}},"_links":{"self":[{"href":"https:\/\/www.dgn.adv.br\/en\/wp-json\/wp\/v2\/posts\/444","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.dgn.adv.br\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.dgn.adv.br\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.dgn.adv.br\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dgn.adv.br\/en\/wp-json\/wp\/v2\/comments?post=444"}],"version-history":[{"count":2,"href":"https:\/\/www.dgn.adv.br\/en\/wp-json\/wp\/v2\/posts\/444\/revisions"}],"predecessor-version":[{"id":561,"href":"https:\/\/www.dgn.adv.br\/en\/wp-json\/wp\/v2\/posts\/444\/revisions\/561"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dgn.adv.br\/en\/wp-json\/wp\/v2\/media\/445"}],"wp:attachment":[{"href":"https:\/\/www.dgn.adv.br\/en\/wp-json\/wp\/v2\/media?parent=444"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dgn.adv.br\/en\/wp-json\/wp\/v2\/categories?post=444"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dgn.adv.br\/en\/wp-json\/wp\/v2\/tags?post=444"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}