Art. 1º. A partir do exercício de 1974, o imposto de renda 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 valign="top" style="width: 1px; border-top: solid black.75pt; border-left: none; border-bottom: solid black.75pt; border-right: none; padding:0cm 5.4pt 0cm 5.4pt">

CLASSES DE RENDA LÍQUIDA

(Cr$)</td> <td valign="top" style="width: 1px; border: solid black.75pt; border-right: none; 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 10.700</td> <td valign="top" style="width: 1px; border: none; border-left: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">

Isento</td> </tr> <tr> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">

De 10.701 a 11.550</td> <td valign="top" style="width: 1px; border: none; border-left: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">

3</td> </tr> <tr> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">

De 11.551 a 15.300</td> <td valign="top" style="width: 1px; border: none; border-left: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">

5</td> </tr> <tr> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">

De 15.301 a 21.250</td> <td valign="top" style="width: 1px; border: none; border-left: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">

8</td> </tr> <tr> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">

De 21.251 a 30.050</td> <td valign="top" style="width: 1px; border: none; border-left: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">

12</td> </tr> <tr> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">

De 30.051 a 40.750</td> <td valign="top" style="width: 1px; border: none; border-left: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">

16</td> </tr> <tr> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">

De 40.751 a 54.600</td> <td valign="top" style="width: 1px; border: none; border-left: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">

20</td> </tr> <tr> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">

De 54.601 a 71.250</td> <td valign="top" style="width: 1px; border: none; border-left: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">

25</td> </tr> <tr> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">

De 71.251 a 103.000</td> <td valign="top" style="width: 1px; border: none; border-left: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">

30</td> </tr> <tr> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">

De 103.001 a 130.750</td> <td valign="top" style="width: 1px; border: none; border-left: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">

35</td> </tr> <tr> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">

De 130.751 a 180.750</td> <td valign="top" style="width: 1px; border: none; border-left: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">

40</td> </tr> <tr> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">

De 180.751 a 222.550</td> <td valign="top" style="width: 1px; border: none; border-left: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">

45</td> </tr> <tr> <td valign="top" style="width: 1px; border: none; border-bottom: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">

Acima de 222.550</td> <td valign="top" style="width: 1px; border-top: none; border-left: solid black.75pt; border-bottom: solid black.75pt; border-right: none; 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, desprezada a fração de renda inferior a Cr$1,00 (hum cruzeiro).

§ 2º - O imposto progressivo é a soma das parcelas correspondentes a cada classe.