Key points
- Law No. 113/2021 amended the personal income tax table on employment income, effective April 1, 2022.
- An amendment was made to Law No. 8438 of December 28, 1998, which is no longer in effect.
- Today, Law No. 29/2023 comes into effect, with rules and standards different from those shown below.
Updated October 18, 2026. Published March 14, 2022. The original notice was the full text of Law No. 113/2021. The content is preserved as a historical document, as the legal basis on which it was enacted has been repealed.
Law No. 113/2021 replaced the personal income tax table from employment of Law No. 8438, dated 12/28/1998, “On Income Tax,” effective April 1, 2022. Law No. 8438/1998 is no longer the legally effective basis today, therefore the table below is of historical value only.
Read also: Law No. 29/2023 on income tax. What changed and the rates today., for the current rules and standards of payroll taxation.
Every time there is a tax or financial change that affects your business, we notify you directly by email with a practical explanation.
Send me free notifications