Art. 12. O imposto de renda devido pelas pessoas físicas será cobrado de acordo com a seguinte tabela progressiva:

<table border="0" cellpadding="0" style="width: 100%; font-family: Arial, Helvetica, sans-serif; border-collapse: collapse;"> <tbody><tr> <td style="width: 1px; border-top: 1px solid #000000; border-bottom: 1px solid #000000; padding-left: 4px; padding-right: 4px; padding-top: 1px; padding-bottom: 1px">CLASSES DE RENDA LÍQUIDA</td> <td style="width: 1px; border-top: 1px solid #000000; border-bottom: 1px solid #000000; padding-left: 4px; padding-right: 4px; padding-top: 1px; padding-bottom: 1px">

<p align="center">(CR$)</p></td> <td style="width: 1px; border-top: 1px solid #000000; border-bottom: 1px solid #000000; padding-left: 4px; padding-right: 4px; padding-top: 1px; padding-bottom: 1px">

<p align="center">ALÍQUOTA</p></td> </tr> </tbody></table>
<table border="0" height="521" cellpadding="0" style="width: 100%; font-family: Arial, Helvetica, sans-serif; border-collapse: collapse;"> <tbody> <tr valign="top"> <td valign="top" style="width: 1px;">1.</td> <td valign="top" style="width: 1px;">Até</td> <td valign="top" style="width: 1px;">65.000,00</td> <td valign="top" align="center" style="width: 1px;">Isento</td> </tr> <tr valign="top"> <td valign="top" style="width: 1px;">2. De 65.001,00</td> <td valign="top" style="width: 1px;">a</td> <td valign="top" style="width: 1px;">92.000,00</td> <td valign="top" align="center" style="width: 1px;">5%</td> </tr> <tr valign="top"> <td valign="top" style="width: 1px;">3. De 92.001,00</td> <td valign="top" style="width: 1px;">a</td> <td valign="top" style="width: 1px;">120.000,00</td> <td valign="top" align="center" style="width: 1px;">10%</td> </tr> <tr valign="top"> <td valign="top" style="width: 1px;">4. De 120.001,00</td> <td valign="top" style="width: 1px;">a</td> <td valign="top" style="width: 1px;">157.000,00</td> <td valign="top" align="center" style="width: 1px;">15%</td> </tr> <tr valign="top"> <td valign="top" style="width: 1px;">5. De 157.001,00</td> <td valign="top" style="width: 1px;">a</td> <td valign="top" style="width: 1px;">205.000,00</td> <td valign="top" align="center" style="width: 1px;">20%</td> </tr> <tr valign="top"> <td valign="top" style="width: 1px;">6. De 205.001,00</td> <td valign="top" style="width: 1px;">a</td> <td valign="top" style="width: 1px;">270.000,00</td> <td valign="top" align="center" style="width: 1px;">25%</td> </tr> <tr valign="top"> <td valign="top" style="width: 1px;">7. De 270.001,00</td> <td valign="top" style="width: 1px;">a</td> <td valign="top" style="width: 1px;">350.000,00</td> <td valign="top" align="center" style="width: 1px;">30%</td> </tr> <tr valign="top"> <td valign="top" style="width: 1px;">8. De 350.001,00</td> <td valign="top" style="width: 1px;">a</td> <td valign="top" style="width: 1px;">460.000,00</td> <td valign="top" align="center" style="width: 1px;">35%</td> </tr> <tr valign="top"> <td valign="top" style="width: 1px;">9. De 460.001,00</td> <td valign="top" style="width: 1px;">a</td> <td valign="top" style="width: 1px;">600.000,00</td> <td valign="top" align="center" style="width: 1px;">40%</td> </tr> <tr valign="top"> <td valign="top" style="width: 1px;">10. De 600.001,00</td> <td valign="top" style="width: 1px;">a</td> <td valign="top" style="width: 1px;">950.000,00</td> <td valign="top" align="center" style="width: 1px;">45%</td> </tr> <tr valign="top"> <td valign="top" style="width: 1px;">11. De 950.001,00</td> <td valign="top" style="width: 1px;">a</td> <td valign="top" style="width: 1px;">1.400.000,00</td> <td valign="top" align="center" style="width: 1px;">50%</td> </tr> <tr valign="top"> <td valign="top" style="width: 1px; border-bottom: 3px solid #000000">

12. Acima</td> <td valign="top" style="width: 1px; border-bottom: 3px solid #000000">

de</td> <td valign="top" style="width: 1px; border-bottom: 3px solid #000000">

1.400.000,00</td> <td valign="top" style="width: 1px; border-bottom: 3px solid #000000" align="center">

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