Art. 1º. A partir do exercício de 1973, o imposto progressivo, devido anualmente pelas pessoas físicas residentes ou domiciliadas no Brasil, será cobrado de acordo com a seguinte tabela:
<table border="1" cellpadding="0" style="width: 100%; font-family: Arial, Helvetica, sans-serif; border-collapse: collapse; "> <tbody><tr> <td colspan="3" valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
Classes de Renda Líquida
(Cr$)</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
Alíquotas
(%)</td> </tr> <tr> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
Até</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
7.600,00</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
Isento</td> </tr> <tr> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
7.601,00</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
a</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
8.200,00</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
3</td> </tr> <tr> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
8.201,00</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
a</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
10.200,00</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
5</td> </tr> <tr> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
10.901,00</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
a</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
15.200,00</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
8</td> </tr> <tr> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
15.201,00</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
a</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
21.700,00</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
12</td> </tr> <tr> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
21.701,00</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
a</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
29.700,00</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
16</td> </tr> <tr> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
29.701,00</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
a</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
40.300,00</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
20</td> </tr> <tr> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
40.301,00</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
a</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
53.400,00</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
25</td> </tr> <tr> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
53.401,00</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
a</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
79.700,00</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
30</td> </tr> <tr> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
79.701,00</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
a</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
104.200,00</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
35</td> </tr> <tr> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
104.201,00</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
a</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
152.700,00</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
40</td> </tr> <tr> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
152.701,00</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
a</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
198.700,00</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
45</td> </tr> <tr> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
Acima</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
de</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
198.700,00</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
50</td> </tr> </tbody></table>
§ 1º - O imposto é calculado em cada classe sobre a porção de renda compreendida nos respectivos limites, desprezadas a fração de renda inferior a Cr$1,00 (um cruzeiro).
§ 2º - O imposto progressivo é a soma das parcelas correspondentes a cada classe.
<table border="1" cellpadding="0" style="width: 100%; font-family: Arial, Helvetica, sans-serif; border-collapse: collapse; "> <tbody><tr> <td colspan="3" valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
Classes de Renda Líquida
(Cr$)</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
Alíquotas
(%)</td> </tr> <tr> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
Até</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
7.600,00</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
Isento</td> </tr> <tr> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
7.601,00</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
a</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
8.200,00</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
3</td> </tr> <tr> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
8.201,00</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
a</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
10.200,00</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
5</td> </tr> <tr> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
10.901,00</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
a</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
15.200,00</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
8</td> </tr> <tr> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
15.201,00</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
a</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
21.700,00</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
12</td> </tr> <tr> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
21.701,00</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
a</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
29.700,00</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
16</td> </tr> <tr> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
29.701,00</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
a</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
40.300,00</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
20</td> </tr> <tr> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
40.301,00</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
a</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
53.400,00</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
25</td> </tr> <tr> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
53.401,00</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
a</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
79.700,00</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
30</td> </tr> <tr> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
79.701,00</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
a</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
104.200,00</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
35</td> </tr> <tr> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
104.201,00</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
a</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
152.700,00</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
40</td> </tr> <tr> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
152.701,00</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
a</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
198.700,00</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
45</td> </tr> <tr> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
Acima</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
de</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
198.700,00</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
50</td> </tr> </tbody></table>
§ 1º - O imposto é calculado em cada classe sobre a porção de renda compreendida nos respectivos limites, desprezadas a fração de renda inferior a Cr$1,00 (um cruzeiro).
§ 2º - O imposto progressivo é a soma das parcelas correspondentes a cada classe.