dedução específica
Published 4 November 2026, 18:37
dedução específica (standard deduction from income)
An amount taken off a salary or pension before IRS is calculated, because the person works or receives a pension. It is deducted automatically; you do not need to apply for anything. Its amount is updated every year by law, in line with the IAS index.
Where you come across it. The IRS calculation and the retenção na fonte withholding tables.
Not to be confused with dedução à coleta: that is taken off the tax already calculated, whereas this comes off income, before the calculation.