Monthly Carnê-Leão
$ 0.00
Calculation basis
$ 0.00
Effective rate
0.00%
Deductible installment
$ 0.00
2024 Carnê-Leão Simulator
Calculate your monthly income tax for freelancers, professionals, and individuals. Simulate your income tax on earnings received from individuals using the 2024 progressive table and avoid penalties and interest from the Federal Revenue Service.
Quick presets:
Freelancer Design
Medical Professional
Business Consultant
What is Carnê-Leão and who must pay it?
The Carnê-Leão is the mandatory monthly payment of income tax for individuals, made without withholding at the source. It is required whenever an individual receives taxable earnings from another individual or from foreign sources without income tax withholding.
Who is required to pay Carnê-Leão?
- Freelancers and professionals: doctors, lawyers, dentists, psychologists, architects, engineers, and other professionals who provide services directly to individuals.
- Freelancers and service providers: designers, developers, consultants, tutors, and any professional who receives payments from individuals.
- Property lessors: property owners who receive rent payments from individuals (not companies).
- Foreign earnings: individuals who receive income from foreign sources.
- Pensioners and court-ordered payments: when the received amounts are taxable and without prior withholding.
2024 Progressive Table for Income Tax
The Carnê-Leão uses the same monthly progressive table for individual income tax in effect in 2024:
| Calculation basis ($) | Rate | Deductible amount ($) |
|---|---|---|
| Up to $2,259.20 | Exempt | — |
| From $2,259.21 to $2,826.65 | 7.5% | $169.44 |
| From $2,826.66 to $3,751.05 | 15% | $381.44 |
| From $3,751.06 to $4,664.68 | 22.5% | $662.77 |
| Above $4,664.68 | 27.5% | $896.00 |
Payment term and method
The Carnê-Leão must be calculated and paid monthly by the last working day of the following month after receiving the earnings. The payment is made through the DARF (Federal Income Tax Payment Document) with code 0190, generated by the GCAP program or the Sicalc portal of the Federal Revenue Service. Failure to pay on time generates a penalty of 0.33% per day (limited to 20%) plus interest at the Selic rate.
Frequently Asked Questions
Delayed payment of the Carnê-Leão generates automatic penalties: late payment penalty of 0.33% per day, limited to 20% of the tax amount, plus interest calculated based on the Selic rate accrued since the due date. Additionally, failure to pay may result in an ex officio assessment by the Federal Revenue Service with a penalty of 75% (or up to 150% in case of willful evasion) on the due tax.
Yes, but only through a accounting book, which is a simplified record of income and expenses for individuals. You can deduct expenses directly related to your professional activity, such as office rent, assistant salaries, consumable materials, equipment maintenance costs, and phone and internet expenses (proportional to professional use). This deduction is made in the "Other deductions" field of the simulator. Personal expenses (food, clothing, leisure) are not deductible.
No. The Carnê-Leão is the monthly payment of income tax, while the DIRPF (Annual Income Tax Return) is a separate and mandatory obligation. In the annual return, all earnings and taxes paid through the Carnê-Leão throughout the year are consolidated. If the total income tax paid monthly is greater than the tax calculated in the final return, the Federal Revenue Service will refund the excess amount. If it is less, there will be tax to pay.
No, in this case. When a company pays an individual, it is responsible for withholding income tax at the source (DIRF/DARF code). The individual receives the amount with income tax already deducted. The Carnê-Leão applies specifically to earnings received from individuals or foreign sources, where there is no automatic withholding.
Each declared dependent reduces the calculation basis by $189.59 per month in 2024. Dependents can include: spouse or partner, children and stepchildren up to 21 years old (or up to 24 years old if a university student), parents, grandparents, and great-grandparents who receive earnings of up to $2,259.20 per year, and minors who are supported and educated by the contributor. The same dependent cannot be declared by two contributors simultaneously.