Art. 1º. O imposto de renda incidente sobre os rendimentos de pessoas físicas será calculado de acordo com as seguintes tabelas progressivas mensais, em reais:

I - para o ano-calendário de 2007:

Tabela Progressiva Mensal

<table border="1" style="width: 100%; font-family: Arial, Helvetica, sans-serif; border-collapse: collapse; border-style: none; border-color: inherit; " bordercolor="#000000"> <tbody><tr> <td style="width: 1px; border: 1.0pt solid windowtext; padding-left: 0pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">Base de Cálculo (R$)</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: 1.0pt solid windowtext; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">Alíquota (%)</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: 1.0pt solid windowtext; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">Parcela a Deduzir do IR (R$)</p></td> </tr> <tr> <td style="width: 1px; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">Até 1.313,69</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">-</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">-</p></td> </tr> <tr> <td style="width: 1px; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">De 1.313,70 até 2.625,12</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">15</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">197,05</p></td> </tr> <tr> <td style="width: 1px; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">Acima de 2.625,13</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">27,5</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">525,19</p></td> </tr> </tbody></table>

II - para o ano-calendário de 2008:

Tabela Progressiva Mensal

<table border="1" style="width: 100%; font-family: Arial, Helvetica, sans-serif; border-collapse: collapse; border-style: none; border-color: inherit; " bordercolor="#000000"> <tbody><tr> <td style="width: 1px; border: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">Base de Cálculo (R$)</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: 1.0pt solid windowtext; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">Alíquota (%)</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: 1.0pt solid windowtext; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">Parcela a Deduzir do IR (R$)</p></td> </tr> <tr> <td style="width: 1px; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">Até 1.372,81</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">-</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">-</p></td> </tr> <tr> <td style="width: 1px; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">De 1.372,82 até 2.743,25</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">15</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">205,92</p></td> </tr> <tr> <td style="width: 1px; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">Acima de 2.743,25</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">27,5</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">548,82</p></td> </tr> </tbody></table>

III - para o ano-calendário de 2009: (Redação dada pela Lei nº 11.945, de 2009).

Tabela Progressiva Mensal

<table border="0" cellpadding="0" style="width: 100%; font-family: Arial, Helvetica, sans-serif; border-collapse: collapse; border-style: none; border-color: inherit; border-collapse: collapse"> <tbody><tr> <td valign="top" style="width: 1px; border:.5pt solid windowtext; padding-left:3.5pt; padding-right:3.5pt; padding-top:0cm; padding-bottom:0cm">

<p align="center">Base de Cálculo (R$)</p></td> <td valign="top" style="width: 1px; border-left: medium none; border-right:.5pt solid windowtext; border-top:.5pt solid windowtext; border-bottom:.5pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">Alíquota (%)</p></td> <td valign="top" style="width: 1px; border-left: medium none; border-right:.5pt solid windowtext; border-top:.5pt solid windowtext; border-bottom:.5pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">Parcela a Deduzir do IR (R$)</p></td> </tr> <tr> <td valign="top" style="width: 1px; border-left:.5pt solid windowtext; border-right:.5pt solid windowtext; border-top: medium none; border-bottom:.5pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">Até 1.434,59</p></td> <td valign="top" style="width: 1px; border-left: medium none; border-right:.5pt solid windowtext; border-top: medium none; border-bottom:.5pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">-</p></td> <td valign="top" style="width: 1px; border-left: medium none; border-right:.5pt solid windowtext; border-top: medium none; border-bottom:.5pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">-</p></td> </tr> <tr> <td valign="top" style="width: 1px; border-left:.5pt solid windowtext; border-right:.5pt solid windowtext; border-top: medium none; border-bottom:.5pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">De 1.434,60 até 2.150,00</p></td> <td valign="top" style="width: 1px; border-left: medium none; border-right:.5pt solid windowtext; border-top: medium none; border-bottom:.5pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">7,5</p></td> <td valign="top" style="width: 1px; border-left: medium none; border-right:.5pt solid windowtext; border-top: medium none; border-bottom:.5pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">107,59</p></td> </tr> <tr> <td valign="top" style="width: 1px; border-left:.5pt solid windowtext; border-right:.5pt solid windowtext; border-top: medium none; border-bottom:.5pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">De 2.150,01 até 2.866,70</p></td> <td valign="top" style="width: 1px; border-left: medium none; border-right:.5pt solid windowtext; border-top: medium none; border-bottom:.5pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">15</p></td> <td valign="top" style="width: 1px; border-left: medium none; border-right:.5pt solid windowtext; border-top: medium none; border-bottom:.5pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">268,84</p></td> </tr> <tr> <td valign="top" style="width: 1px; border-left:.5pt solid windowtext; border-right:.5pt solid windowtext; border-top: medium none; border-bottom:.5pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">De 2.866,71 até 3.582,00</p></td> <td valign="top" style="width: 1px; border-left: medium none; border-right:.5pt solid windowtext; border-top: medium none; border-bottom:.5pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">22,5</p></td> <td valign="top" style="width: 1px; border-left: medium none; border-right:.5pt solid windowtext; border-top: medium none; border-bottom:.5pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">483,84</p></td> </tr> <tr> <td valign="top" style="width: 1px; border-left:.5pt solid windowtext; border-right:.5pt solid windowtext; border-top: medium none; border-bottom:.5pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">Acima de 3.582,00</p></td> <td valign="top" style="width: 1px; border-left: medium none; border-right:.5pt solid windowtext; border-top: medium none; border-bottom:.5pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">27,5</p></td> <td valign="top" style="width: 1px; border-left: medium none; border-right:.5pt solid windowtext; border-top: medium none; border-bottom:.5pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">662,94</p></td> </tr> </tbody></table>

IV - para o ano-calendário de 2010: (Redação dada pela Lei nº 12.469, de 2011)

Tabela Progressiva Mensal

<table border="1" cellpadding="0" style="width: 100%; font-family: Arial, Helvetica, sans-serif; border-collapse: collapse; border: medium none"> <tbody><tr> <td style="width: 1px; border:.5pt solid windowtext; padding-left:3.5pt; padding-right:3.5pt; padding-top:0cm; padding-bottom:0cm">

<p align="center">Base de Cálculo (R$)</p></td> <td style="width: 1px; border-left: medium none; border-right:.5pt solid windowtext; border-top:.5pt solid windowtext; border-bottom:.5pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">Alíquota (%)</p></td> <td style="width: 1px; border-left: medium none; border-right:.5pt solid windowtext; border-top:.5pt solid windowtext; border-bottom:.5pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">Parcela a Deduzir do IR (R$)</p></td> </tr> <tr> <td style="width: 1px; border-left:.5pt solid windowtext; border-right:.5pt solid windowtext; border-top: medium none; border-bottom:.5pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">Até 1.499,15</p></td> <td style="width: 1px; border-left: medium none; border-right:.5pt solid windowtext; border-top: medium none; border-bottom:.5pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">-</p></td> <td style="width: 1px; border-left: medium none; border-right:.5pt solid windowtext; border-top: medium none; border-bottom:.5pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">-</p></td> </tr> <tr> <td style="width: 1px; border-left:.5pt solid windowtext; border-right:.5pt solid windowtext; border-top: medium none; border-bottom:.5pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">De 1.499,16 até 2.246,75</p></td> <td style="width: 1px; border-left: medium none; border-right:.5pt solid windowtext; border-top: medium none; border-bottom:.5pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">7,5</p></td> <td style="width: 1px; border-left: medium none; border-right:.5pt solid windowtext; border-top: medium none; border-bottom:.5pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">112,43</p></td> </tr> <tr> <td style="width: 1px; border-left:.5pt solid windowtext; border-right:.5pt solid windowtext; border-top: medium none; border-bottom:.5pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">De 2.246,76 até 2.995,70</p></td> <td style="width: 1px; border-left: medium none; border-right:.5pt solid windowtext; border-top: medium none; border-bottom:.5pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">15</p></td> <td style="width: 1px; border-left: medium none; border-right:.5pt solid windowtext; border-top: medium none; border-bottom:.5pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">280,94</p></td> </tr> <tr> <td style="width: 1px; border-left:.5pt solid windowtext; border-right:.5pt solid windowtext; border-top: medium none; border-bottom:.5pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">De 2.995,71 até 3.743,19</p></td> <td style="width: 1px; border-left: medium none; border-right:.5pt solid windowtext; border-top: medium none; border-bottom:.5pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">22,5</p></td> <td style="width: 1px; border-left: medium none; border-right:.5pt solid windowtext; border-top: medium none; border-bottom:.5pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">505,62</p></td> </tr> <tr> <td style="width: 1px; border-left:.5pt solid windowtext; border-right:.5pt solid windowtext; border-top: medium none; border-bottom:.5pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">Acima de 3.743,19</p></td> <td style="width: 1px; border-left: medium none; border-right:.5pt solid windowtext; border-top: medium none; border-bottom:.5pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">27,5</p></td> <td style="width: 1px; border-left: medium none; border-right:.5pt solid windowtext; border-top: medium none; border-bottom:.5pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">692,78</p></td> </tr> </tbody></table>

V - para o ano-calendário de 2011: (Incluído pela Lei nº 12.469, de 2011)

Tabela Progressiva Mensal

<table border="0" cellpadding="0" style="width: 100%; font-family: Arial, Helvetica, sans-serif; border-collapse: collapse; "> <tbody><tr> <td style="width: 1px; border: 1.0pt solid windowtext; padding: 0cm">

<p align="center">Base de Cálculo (R$)</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: 1.0pt solid windowtext; border-bottom: 1.0pt solid windowtext; padding: 0cm">

<p align="center">Alíquota (%)</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: 1.0pt solid windowtext; border-bottom: 1.0pt solid windowtext; padding: 0cm">

<p align="center">Parcela a Deduzir do IR (R$)</p></td> </tr> <tr> <td style="width: 1px; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm">

<p align="center">Até 1.566,61</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm">

<p align="center">-</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm">

<p align="center">-</p></td> </tr> <tr> <td style="width: 1px; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm">

<p align="center">De 1.566,62 até 2.347,85</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm">

<p align="center">7,5</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm">

<p align="center">117,49</p></td> </tr> <tr> <td style="width: 1px; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm">

<p align="center">De 2.347,86 até 3.130,51</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm">

<p align="center">15</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm">

<p align="center">293,58</p></td> </tr> <tr> <td style="width: 1px; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm">

<p align="center">De 3.130,52 até 3.911,63</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm">

<p align="center">22,5</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm">

<p align="center">528,37</p></td> </tr> <tr> <td style="width: 1px; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm">

<p align="center">Acima de 3.911,63</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm">

<p align="center">27,5</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm">

<p align="center">723,95</p></td> </tr> </tbody></table>

VI - para o ano-calendário de 2012: (Incluído pela Lei nº 12.469, de 2011)

Tabela Progressiva Mensal

<table border="0" cellpadding="0" style="width: 100%; font-family: Arial, Helvetica, sans-serif; border-collapse: collapse; "> <tbody><tr> <td style="width: 1px; border: 1.0pt solid windowtext; padding: 0cm" align="center">

<p align="center">Base de Cálculo (R$)</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: 1.0pt solid windowtext; border-bottom: 1.0pt solid windowtext; padding: 0cm" align="center">

Alíquota (%)</td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: 1.0pt solid windowtext; border-bottom: 1.0pt solid windowtext; padding: 0cm" align="center">

<p align="center">Parcela a Deduzir do IR (R$)</p></td> </tr> <tr> <td style="width: 1px; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm" align="center">

<p align="center">Até 1.637,11</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm" align="left">

<p align="center">-</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm" align="left">

<p align="center">-</p></td> </tr> <tr> <td style="width: 1px; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm" align="center">

<p align="center">De 1.637,12 até 2.453,50</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm" align="center">

<p align="center">7,5</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm" align="center">

<p align="center">122,78</p></td> </tr> <tr> <td style="width: 1px; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm" align="center">

<p align="center">De 2.453,51 até 3.271,38</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm" align="center">

<p align="center">15</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm" align="center">

<p align="center">306,80</p></td> </tr> <tr> <td style="width: 1px; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm" align="center">

<p align="center">De 3.271,39 até 4.087,65</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm" align="center">

<p align="center">22,5</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm" align="center">

<p align="center">552,15</p></td> </tr> <tr> <td style="width: 1px; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm" align="center">

<p align="center">Acima de 4.087,65</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm" align="center">

<p align="center">27,5</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm" align="center">

<p align="center">756,53</p></td> </tr> </tbody></table>

VII - para o ano-calendário de 2013: (Incluído pela Lei nº 12.469, de 2011)

Tabela Progressiva Mensal

<table border="0" cellpadding="0" style="width: 100%; font-family: Arial, Helvetica, sans-serif; border-collapse: collapse; "> <tbody><tr> <td style="width: 1px; border: 1.0pt solid windowtext; padding: 0cm">

<p align="center">Base de Cálculo (R$)</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: 1.0pt solid windowtext; border-bottom: 1.0pt solid windowtext; padding: 0cm">

<p align="center">Alíquota (%)</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: 1.0pt solid windowtext; border-bottom: 1.0pt solid windowtext; padding: 0cm">

<p align="center">Parcela a Deduzir do IR (R$)</p></td> </tr> <tr> <td style="width: 1px; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm">

<p align="center">Até 1.710,78</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm">

<p align="center">-</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm">

<p align="center">-</p></td> </tr> <tr> <td style="width: 1px; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm">

<p align="center">De 1.710,79 até 2.563,91</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm">

<p align="center">7,5</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm">

<p align="center">128,31</p></td> </tr> <tr> <td style="width: 1px; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm">

<p align="center">De 2.563,92 até 3.418,59</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm">

<p align="center">15</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm">

<p align="center">320,60</p></td> </tr> <tr> <td style="width: 1px; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm">

<p align="center">De 3.418,60 até 4.271,59</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm">

<p align="center">22,5</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm">

<p align="center">577,00</p></td> </tr> <tr> <td style="width: 1px; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm">

<p align="center">Acima de 4.271,59</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm">

<p align="center">27,5</p></td> <td valign="top" style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm">

<p align="center">790,58</p></td> </tr> </tbody></table>

VIII - para o ano-calendário de 2014 e nos meses de janeiro a março do ano-calendário de 2015: (Redação dada pela Lei nº 13.149, de 2015)

Tabela Progressiva Mensal

<table border="0" cellpadding="0" style="width: 100%; font-family: Arial, Helvetica, sans-serif; border-collapse: collapse; "> <tbody><tr> <td style="width: 1px; border: 1.0pt solid windowtext; padding: 0cm">

<p align="center">Base de Cálculo (R$)</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: 1.0pt solid windowtext; border-bottom: 1.0pt solid windowtext; padding: 0cm">

<p align="center">Alíquota (%)</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: 1.0pt solid windowtext; border-bottom: 1.0pt solid windowtext; padding: 0cm">

<p align="center">Parcela a Deduzir do IR (R$)</p></td> </tr> <tr> <td style="width: 1px; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm">

<p align="center">Até 1.787,77</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm">

<p align="center">-</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm">

<p align="center">-</p></td> </tr> <tr> <td style="width: 1px; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm">

<p align="center">De 1.787,78 até 2.679,29</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm">

<p align="center">7,5</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm">

<p align="center">134,08</p></td> </tr> <tr> <td style="width: 1px; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm">

<p align="center">De 2.679,30 até 3.572,43</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm">

<p align="center">15</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm">

<p align="center">335,03</p></td> </tr> <tr> <td style="width: 1px; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm">

<p align="center">De 3.572,44 até 4.463,81</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm">

<p align="center">22,5</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm">

<p align="center">602,96</p></td> </tr> <tr> <td style="width: 1px; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm">

<p align="center">Acima de 4.463,81</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm">

<p align="center">27,5</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm">

<p align="center">826,15</p></td> </tr> </tbody></table>

IX - a partir do mês de abril do ano-calendário de 2015 até o mês de abril do ano-calendário de 2023: (Redação dada pela Lei nº 14.663, de 2023)

Tabela Progressiva Mensal (Incluído pela Lei nº 13.149, de 2015)

<table border="1" cellpadding="0" style="width: 100%; font-family: Arial, Helvetica, sans-serif; border-collapse: collapse; border: medium none"> <tbody><tr> <td valign="bottom" style="width: 1px; border-left: 1.0pt solid windowtext; border-right: medium none; border-top: 1.0pt solid windowtext; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">Base de Cálculo (R$)</p></td> <td valign="bottom" style="width: 1px; border-left: 1.0pt solid windowtext; border-right: medium none; border-top: 1.0pt solid windowtext; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">Alíquota (%)</p></td> <td valign="bottom" style="width: 1px; border: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">Parcela a Deduzir do IR (R$)</p></td> </tr> <tr> <td valign="bottom" style="width: 1px; border-left: 1.0pt solid windowtext; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">Até 1.903,98</p></td> <td valign="bottom" style="width: 1px; border-left: 1.0pt solid windowtext; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">-</p></td> <td valign="bottom" style="width: 1px; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">-</p></td> </tr> <tr> <td valign="bottom" style="width: 1px; border-left: 1.0pt solid windowtext; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">De 1.903,99 até 2.826,65</p></td> <td valign="bottom" style="width: 1px; border-left: 1.0pt solid windowtext; border-right: medium none; border-top: medium none; border-bottom: medium none; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">7,5</p></td> <td valign="bottom" style="width: 1px; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">142,80</p></td> </tr> <tr> <td valign="bottom" style="width: 1px; border-left: 1.0pt solid windowtext; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">De 2.826,66 até 3.751,05</p></td> <td valign="bottom" style="width: 1px; border-left: 1.0pt solid windowtext; border-right: medium none; border-top: 1.0pt solid windowtext; border-bottom: medium none; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">15</p></td> <td valign="bottom" style="width: 1px; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">354,80</p></td> </tr> <tr> <td valign="bottom" style="width: 1px; border-left: 1.0pt solid windowtext; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">De 3.751,06 até 4.664,68</p></td> <td valign="bottom" style="width: 1px; border-left: 1.0pt solid windowtext; border-right: medium none; border-top: 1.0pt solid windowtext; border-bottom: medium none; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">22,5</p></td> <td valign="bottom" style="width: 1px; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">636,13</p></td> </tr> <tr> <td valign="bottom" style="width: 1px; border-left: 1.0pt solid windowtext; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">Acima de 4.664,68</p></td> <td valign="bottom" style="width: 1px; border-left: 1.0pt solid windowtext; border-right: medium none; border-top: 1.0pt solid windowtext; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">27,5</p></td> <td valign="bottom" style="width: 1px; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">869,36</p></td> </tr> </tbody></table>

X - a partir do mês de maio do ano-calendário de 2023 até o mês de janeiro do ano-calendário de 2024: (Redação dada pela Lei nº 14.848, de 2024)

Tabela Progressiva Mensal

<table border="1" cellpadding="0" style="width: 100%; font-family: Arial, Helvetica, sans-serif; border-collapse: collapse; border: 1px none; "> <tbody><tr> <td style="width: 1px; border: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">
<p align="center">Base de Cálculo

(R$)</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: 1.0pt solid windowtext; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">
<p align="center">Alíquota (%)</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: 1.0pt solid windowtext; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">
<p align="center">Parcela a Deduzir do IR

(R$)</p></td> </tr> <tr> <td style="width: 1px; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">
<p align="center">Até 2.112,00</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">
<p align="center">0</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">
<p align="center">0</p></td> </tr> <tr> <td style="width: 1px; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">
<p align="center">De 2.112,01 até 2.826,65</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">
<p align="center">7,5</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">
<p align="center">158,40</p></td> </tr> <tr> <td style="width: 1px; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">
<p align="center">De 2.826,66 até 3.751,05</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">
<p align="center">15</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">
<p align="center">370,40</p></td> </tr> <tr> <td style="width: 1px; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">
<p align="center">De 3.751,06 até 4.664,68</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">
<p align="center">22,5</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">
<p align="center">651,73</p></td> </tr> <tr> <td style="width: 1px; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">
<p align="center">Acima de

4.664,68</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">
<p align="center">27,5</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">
<p align="center">884,96</p></td> </tr> </tbody></table>

XI - a partir do mês de fevereiro do ano-calendário de 2024 até o mês de abril do ano-calendário de 2025: (Redação dada pela Lei nº 15.191, de 2025)

Tabela Progressiva Mensal

<table border="1" cellpadding="0" style="width: 100%; font-family: Arial, Helvetica, sans-serif; border-collapse: collapse; border: 1px none; "> <tbody><tr> <td style="width: 1px; border: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">Base de Cálculo (R$)</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: 1.0pt solid windowtext; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">Alíquota (%)</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: 1.0pt solid windowtext; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">Parcela a Deduzir do IR (R$)</p></td> </tr> <tr> <td style="width: 1px; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">Até 2.259,20</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">0</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">0</p></td> </tr> <tr> <td style="width: 1px; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">De 2.259,21 até 2.826,65</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">7,5</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">169,44</p></td> </tr> <tr> <td style="width: 1px; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">De 2.826,66 até 3.751,05</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">15</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">381,44</p></td> </tr> <tr> <td style="width: 1px; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">De 3.751,06 até 4.664,68</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">22,5</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">662,77</p></td> </tr> <tr> <td style="width: 1px; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">Acima de 4.664,68</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">27,5</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">

<p align="center">896,00</p></td> </tr> </tbody></table>

XII - a partir do mês de maio do ano-calendário de 2025: (Redação dada pela Lei nº 15.191, de 2025)

Tabela Progressiva Mensal

<table border="1" cellpadding="0" style="width: 100%; font-family: Arial, Helvetica, sans-serif; border-collapse: collapse; "> <tbody><tr style="height: 30.35pt"> <td style="width: 1px; height: 30.35pt; border: 1.0pt solid black; padding: 0cm">

<p align="center">Base de Cálculo (R$)</p></td> <td style="width: 1px; height: 30.35pt; border-left: medium none; border-right: 1.0pt solid black; border-top: 1.0pt solid black; border-bottom: 1.0pt solid black; padding: 0cm">

<p align="center">Alíquota (%)</p></td> <td style="width: 1px; height: 30.35pt; border-left: medium none; border-right: 1.0pt solid black; border-top: 1.0pt solid black; border-bottom: 1.0pt solid black; padding: 0cm">

<p align="center">Parcela a Deduzir do IR (R$)</p></td> </tr> <tr style="height: 26.05pt"> <td style="width: 1px; height: 26.05pt; border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm">

<p align="center">Até 2.428,80</p></td> <td style="width: 1px; height: 26.05pt; border-left: medium none; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm">

<p align="center">0</p></td> <td style="width: 1px; height: 26.05pt; border-left: medium none; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm">

<p align="center">0</p></td> </tr> <tr style="height: 25.9pt"> <td style="width: 1px; height: 25.9pt; border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm">

<p align="center">De 2.428,81 até 2.826,65</p></td> <td style="width: 1px; height: 25.9pt; border-left: medium none; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm">

<p align="center">7,5</p></td> <td style="width: 1px; height: 25.9pt; border-left: medium none; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm">

<p align="center">182,16</p></td> </tr> <tr style="height: 26.05pt"> <td style="width: 1px; height: 26.05pt; border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm">

<p align="center">De 2.826,66 até 3.751,05</p></td> <td style="width: 1px; height: 26.05pt; border-left: medium none; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm">

<p align="center">15</p></td> <td style="width: 1px; height: 26.05pt; border-left: medium none; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm">

<p align="center">394,16</p></td> </tr> <tr style="height: 26.05pt"> <td style="width: 1px; height: 26.05pt; border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm">

<p align="center">De 3.751,06 até 4.664,68</p></td> <td style="width: 1px; height: 26.05pt; border-left: medium none; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm">

<p align="center">22,5</p></td> <td style="width: 1px; height: 26.05pt; border-left: medium none; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm">

<p align="center">675,49</p></td> </tr> <tr style="height: 25.9pt"> <td style="width: 1px; height: 25.9pt; border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm">

<p align="center">Acima de 4.664,68</p></td> <td style="width: 1px; height: 25.9pt; border-left: medium none; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm">

<p align="center">27,5</p></td> <td style="width: 1px; height: 25.9pt; border-left: medium none; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm">

<p align="center">908,73</p></td> </tr> </tbody></table>

Parágrafo único. O imposto de renda anual devido incidente sobre os rendimentos de que trata o caput deste artigo será calculado de acordo com tabela progressiva anual correspondente à soma das tabelas progressivas mensais vigentes nos meses de cada ano-calendário.