Art. 1º. O imposto de renda progressivo, incidente sobre a renda líquida das pessoas físicas residentes ou domiciliadas no Brasil, será calculado de acordo com a seguinte tabela: (Vide Decreto-lei nº 2.064, de 1983) (Vide Decreto-lei nº 2.065, de 1983) (Vide Decreto-lei nº 2.182, de 1984)

<table border="0" cellpadding="0" style="width: 100%; font-family: Arial, Helvetica, sans-serif; border-collapse: collapse;"> <tbody> <tr valign="top"> <td colspan="4" style="width: 1px; border-top: 1px solid #000000; border-bottom: 1px solid #000000">

<p align="center">Classes de renda líquida (em Cr$)</p></td> <td align="center" style="width: 1px; border-left: 1px inset #000000; border-top: 1px solid #000000; border-bottom: 1px solid #000000">Alíquotas</td> </tr> <tr valign="top"> <td style="width: 1px;"> </td> <td align="right" style="width: 1px;"> </td> <td align="center" style="width: 1px;">até</td> <td style="width: 1px;">542.000,00</td> <td align="center" style="width: 1px; border-left: 1px inset #000000">

isento</td> </tr> <tr valign="top"> <td style="width: 1px;">De</td> <td align="right" style="width: 1px;">542.001,00</td> <td align="center" style="width: 1px;">a</td> <td align="right" style="width: 1px;">768.000,00</td> <td align="center" style="width: 1px; border-left: 1px inset #000000">

5%</td> </tr> <tr valign="top"> <td style="width: 1px;">De</td> <td align="right" style="width: 1px;">768.001,00</td> <td align="center" style="width: 1px;">a</td> <td align="right" style="width: 1px;">1.000.000,00</td> <td align="center" style="width: 1px; border-left: 1px inset #000000">

10%</td> </tr> <tr valign="top"> <td style="width: 1px;">De</td> <td align="right" style="width: 1px;">1.000.001,00</td> <td align="center" style="width: 1px;">a</td> <td align="right" style="width: 1px;">1.308.000,00</td> <td align="center" style="width: 1px; border-left: 1px inset #000000">

15%</td> </tr> <tr valign="top"> <td style="width: 1px;">De</td> <td align="right" style="width: 1px;">1.708.001,00</td> <td align="center" style="width: 1px;">a</td> <td align="right" style="width: 1px;">2.250.000,00</td> <td align="center" style="width: 1px; border-left: 1px inset #000000">

25%</td> </tr> <tr valign="top"> <td style="width: 1px;">De</td> <td align="right" style="width: 1px;">2.250.001,00</td> <td align="center" style="width: 1px;">a</td> <td align="right" style="width: 1px;">2.917.000,00</td> <td align="center" style="width: 1px; border-left: 1px inset #000000">

30%</td> </tr> <tr valign="top"> <td style="width: 1px;">De</td> <td align="right" style="width: 1px;">2.917.001,00</td> <td align="center" style="width: 1px;">a</td> <td align="right" style="width: 1px;">3.832.000,00</td> <td align="center" style="width: 1px; border-left: 1px inset #000000">

35%</td> </tr> <tr valign="top"> <td style="width: 1px;">De</td> <td align="right" style="width: 1px;">3.832.001,00</td> <td align="center" style="width: 1px;">a</td> <td align="right" style="width: 1px;">5.000.000,00</td> <td align="center" style="width: 1px; border-left: 1px inset #000000">

40%</td> </tr> <tr valign="top"> <td style="width: 1px;">De</td> <td align="right" style="width: 1px;">5.000.001,00</td> <td align="center" style="width: 1px;">a</td> <td align="right" style="width: 1px;">7.911.000,00</td> <td align="center" style="width: 1px; border-left: 1px inset #000000">

45%</td> </tr> <tr valign="top"> <td style="width: 1px;">De</td> <td align="right" style="width: 1px;">7.911.001,00</td> <td align="center" style="width: 1px;">a</td> <td align="right" style="width: 1px;">11.657.000,00</td> <td align="center" style="width: 1px; border-left: 1px inset #000000">

50%</td> </tr> <tr valign="top"> <td style="width: 1px; border-bottom: 1px inset #000000"> </td> <td align="right" style="width: 1px; border-bottom: 1px inset #000000"> </td> <td align="center" style="width: 1px; border-bottom: 1px inset #000000">

acima de</td> <td align="right" style="width: 1px; border-bottom: 1px inset #000000">

11.657.000,00</td> <td align="center" style="width: 1px; border-left: 1px inset #000000; border-bottom: 1px inset #000000">

55%</td> </tr> </tbody> </table>