Art. 1º. A partir de 1º de janeiro de 1984, as classes de renda e as alíquotas das tabelas de fonte sobre rendimentos do trabalho assalariado e não-assalariado, constantes do artigo 1º, letras a e b, do Decreto-lei nº 2.028, de 9 de junho de 1983, passam a ser as seguintes: (Vide Decreto-lei nº 2.182, de 1984)

a) rendimentos do trabalho assalariado:

<table border="0" cellpadding="0" style="width: 100%; font-family: Arial, Helvetica, sans-serif; border-collapse: collapse; width: 98%"> <tbody style="margin: 0"> <tr> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 3.441cm">

Classes de Renda</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 2cm" colspan="4">

RENDA LÍQUIDA MENSAL

Crlt;/td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 3.591cm">

Alíquota

%</td> </tr> <tr> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 3.441cm">

01</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 2cm"></td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 2cm"></td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 2cm">

Até</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 2cm">

250.000</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 3.591cm">

Isento</td> </tr> <tr> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 3.441cm">

02</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 2cm">

De</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 2cm">

250.001</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 2cm">

a</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 2cm">

365.000</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 3.591cm">

12</td> </tr> <tr> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 3.441cm">

03</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 2cm">

De</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 2cm">

365.001</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 2cm">

a</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 2cm">

520.000</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 3.591cm">

16</td> </tr> <tr> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 3.441cm">

04</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 2cm">

De</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 2cm">

520.001</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 2cm">

a</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 2cm">

810.000</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 3.591cm">

20</td> </tr> <tr> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 3.441cm">

05</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 2cm">

De</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 2cm">

810.001</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 2cm">

a</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 2cm">

1.304.000</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 3.591cm">

25</td> </tr> <tr> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 3.441cm">

06</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 2cm">

De</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 2cm">

1.304.001</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 2cm">

a</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 2cm">

1.853.000</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 3.591cm">

30</td> </tr> <tr> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 3.441cm">

07</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 2cm">

De</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 2cm">

1.853.001</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 2cm">

a</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 2cm">

2.793.000</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 3.591cm">

35</td> </tr> <tr> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 3.441cm">

08</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 2cm">

De</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 2cm">

2.793.001</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 2cm">

a</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 2cm">

4.211.000</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 3.591cm">

40</td> </tr> <tr> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 3.441cm">

09</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 2cm"></td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 2cm">

Acima</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 2cm">

de</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 2cm">

4.211.000</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 3.591cm">

45</td> </tr> </tbody></table>

b) rendimento do trabalho não-assalariado:

<table border="0" cellpadding="0" style="width: 100%; font-family: Arial, Helvetica, sans-serif; border-collapse: collapse; width: 98%"> <tbody style="margin: 0"> <tr> <td style="width: 1px; text-align: left; width: 99px">

Classe de Renda</td> <td style="width: 1px; text-align: left; width: 299px">

RENDIMENTO BRUTO MENSAL

Crlt;/td> <td style="width: 1px; text-align: left; width: 107px">

Alíquota

%</td> </tr> </tbody></table>
<table border="0" cellpadding="0" style="width: 100%; font-family: Arial, Helvetica, sans-serif; border-collapse: collapse; width: 98%"> <tbody style="margin: 0"> <tr> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 3.441cm">

01</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 2cm"></td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 2cm"></td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 2cm">

Até</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 1.976cm">

100.000</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 3.614cm">

Isento</td> </tr> <tr> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 3.441cm">

02</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 2cm">

De</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 2cm">

100.001</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 2cm">

a</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 1.976cm">

250.000</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 3.614cm">

10</td> </tr> <tr> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 3.441cm">

03</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 2cm">

De</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 2cm">

250.001</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 2cm">

a</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 1.976cm">

365.000</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 3.614cm">

12</td> </tr> <tr> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 3.441cm">

04</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 2cm">

De</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 2cm">

365.001</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 2cm">

a</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 1.976cm">

520.000</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 3.614cm">

16</td> </tr> <tr> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 3.441cm">

05</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 2cm">

De</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 2cm">

520.001</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 2cm">

a</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 1.976cm">

810.000</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 3.614cm">

20</td> </tr> <tr> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 3.441cm">

06</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 2cm">

De</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 2cm">

810.001</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 2cm">

a</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 1.976cm">

1.304.000</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 3.614cm">

25</td> </tr> <tr> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 3.441cm">

07</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 2cm">

De</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 2cm">

1.304.001</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 2cm">

a</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 1.976cm">

1.853.000</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 3.614cm">

30</td> </tr> <tr> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 3.441cm">

08</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 2cm">

De</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 2cm">

1.853.001</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 2cm">

a</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 1.976cm">

2.793.000</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 3.614cm">

35</td> </tr> <tr> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 3.441cm">

09</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 2cm">

De</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 2cm">

2.793.001</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 2cm">

a</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 1.976cm">

4.211.000</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 3.614cm">

40</td> </tr> <tr> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 3.441cm">

10</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 2cm"></td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 2cm">

Acima</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 2cm">

de</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 1.976cm">

4.211.000</td> <td style="width: 1px; TEXT-ALIGN: left; WIDTH: 3.614cm">

45</td> </tr> </tbody></table>