A reforma do imposto de renda no PL 1.087/2025: impactos da ampliação da isenção do IRPF e da tributação de lucros e dividendos sobre contribuintes e investidores

Abstract

This study aims to analyze the impacts of the legislative proposal contained in Bill No. 1,087/2025, which addresses the taxation of profits and dividends, as well as the restructuring of the Personal Income Tax (IRPF) table in Brazil. The research follows a qualitative approach, using descriptive, deductive, bibliographic, and documentary methods, based on empirical data from official sources such as Ipea, the Federal Revenue Service, CVM, and B3. The study shows that the Brazilian tax system is regressive, with a high burden on consumption and a full exemption of dividends since 1995, disproportionately benefiting high-income individuals. The bill seeks to increase tax justice and progressiveness by taxing passive income and easing the burden on low-income earners. The study concludes that adopting a model closer to OECD standards may lead to a fairer distribution of the tax burden and improved efficiency.