Art. 1º. O imposto de renda devido pelas pessoas físicas será a partir do exercício de 1976, cobrado de acordo com a seguinte tabela progressiva:

<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">

número</td> <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-top: solid black.75pt; border-left: none; border-bottom: solid black.75pt; border-right: none; padding:0cm 5.4pt 0cm 5.4pt">

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

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

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

Até 26.000 ...............</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">

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

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

De 26.001 a 30.500 ...............</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">

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

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

De 30.501 a 36.500 ...............</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">

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

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

De 36.501 a 44.000 ...............</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">

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

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

De 44.001 a 52.500 ...............</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">

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

De 52.501 a 63.500 ...............</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">

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

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

De 63.501 a 77.000 ...............</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">

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

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

De 77.001 a 93.000 ...............</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">

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

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

De 93.001 a 112.000 ...............</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">

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

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

De 112.001 a 134.500 ...............</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">

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

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

De 134.501 a 163.500 ...............</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">

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

De 163.501 a 197.000 ...............</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">

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

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

De 197.001 a 238.000 ...............</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">

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

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

De 238.001 a 310.000 ...............</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">

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

De 310.001 a 500.000 ...............</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">

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

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

Acima de 500.000 ...............</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">

50</td> </tr> </tbody></table>