Maximum tax rates in Brazil are 27.5% of total income and have decreasing rates of 22.5%, 15%, 7.5% and 0% for those who make less than about R$1800 a month.

Common deductions include, number of dependents, contributions to pension plans, educational expenses, medical expenses and charitable contributions. 

however, There are two exceptions to annual tax filing and these apply to permanent aliens who have yet to reach their 183 days in Brazil, and independent contractors.