Income tax expense deductions for independent professionals

Every independent professional who files an IRPF (individual income tax) return needs to know what can be deducted. Wrong deductions trigger audits; missed deductions are money left on the table. This guide explains what the law allows and how to organize your documentation so you don’t miss deadlines or money.

Who is required to file income tax as an independent professional?

The obligation to file an IRPF return for independent professionals depends on two factors: the volume of income received as an individual (when there is pro-labore or profit distribution from the company) and the type of activity.

Income bracket and filing obligation

You must file an IRPF return if you received more than R$ 30,639.90 in taxable income during the year (reference figure for 2025/2026 — check the table, which is updated annually). For independent professionals with a company, the obligation arises when:

The professional receives pro-labore from the company (payment of tax-exempt dividends does not count toward the obligation, but pro-labore does)
There is other taxable income (CLT salary, rent, etc.)
The professional had a capital gain (the sale of real estate, for example)

PGBL vs. allowed deductions

The PGBL (a private supplementary pension plan) is a complementary pension product that allows a deduction of up to 12% of annual gross income on the IRPF. For independent professionals with a company, the PGBL can be contracted by the individual (for an IRPF deduction) or by the company (as an operating expense).

The difference matters: if the company pays the PGBL as an operating expense, it reduces the company’s tax base (IRPJ/CSLL) and does not count toward the individual’s 12% limit. If the individual contracts it as a separate contribution, it falls within the 12% of gross income limit.

Allowed deductions on the IRPF

Dependents and alimony

Dependents allow a fixed deduction per dependent (check the table in effect for the calendar year). Alimony is also deductible when there is a court order or a formal separation agreement.

Important: is a dependent someone who has their own income? No — a spouse or child with their own income cannot be declared as a dependent.

Medical and health expenses

Medical expenses are deductible with no limit on the IRPF — they are a full deduction of the amounts spent on health. They include:

Doctors and dentists
Hospitals and clinics
Exams and procedures
Health insurance (when paid by the individual, not the company)
Medications (with an invoice in the filer’s name)

Documentation must be in the name of the filer or the dependent. Invoices in the company’s name are not deductible on the individual’s IRPF — they must be deducted on the company’s return (IRPJ/CSLL) or on the IRPF through the health-expense deduction mechanism.

Education (limit per dependent)

Education expenses have a deduction limit per dependent: the maximum deductible amount per year varies according to the rule in effect for the specific calendar year. Around R$ 3,561.00 per dependent for 2025/2026.

It includes:

School tuition (basic and higher education)
Technical and vocational courses
Graduate studies (when related to the professional activity, it may also be a company deduction)

Contribution to the official pension system (INSS)

INSS paid as an individual contributor or as a voluntary contributor is deductible from the IRPF tax base. This includes:

INSS of the independent professional who pays as a self-employed worker
Contributions to SOCIAL SECURITY by those without an employment relationship

It does not include INSS withheld from payroll (that was already deducted at the source).

Deductions specific to the professional activity

Contribution to supplementary pension (PGBL)

As mentioned, the PGBL has a limit of 12% of annual gross income. For independent professionals, the PGBL is attractive because:

It allows a full deduction of the contribution on the IRPF
It can be redeemed after a certain period (vesting-period rule)
It offers the option of a lifetime annuity or a lump-sum withdrawal

The choice between PGBL and VGBL depends on whether you want to deduct now (PGBL, with a limit) or invest without an immediate tax benefit (VGBL, with deferred taxation at withdrawal).

Home-office expenses

An independent professional who works from a home office can deduct expenses related to the space used for work:

Proportional rent (the part of the property used for work)
Proportional electricity bill
Fixed internet
Landline phone (the business portion)

The calculation is proportional: if the office occupies 20% of the property’s area, 20% of these expenses are deductible. Documentation requires invoices in the professional’s name or a contract proving the split.

Equipment and technology

Computers, laptops, monitors, chairs, desks — items used for work can be deducted as expenses or as depreciation. The difference:

Expense: when the item is consumed within the year (office supplies, for example)
Depreciation: when the item has a useful life of more than one year (IT equipment depreciates over 5 years)

For independent professionals, equipment depreciation is a frequently forgotten deduction that can reduce the IRPF tax base.

Courses and professional training

Courses that maintain or enhance the professional’s ability to generate income are deductible. They include:

Graduate and specialization programs
Professional certifications (PMP, CISSP, CPA, etc.)
Technical courses related to the activity

The condition is that the course be directly related to the activity performed. A lawyer taking an MBA in management is deductible. A programmer taking a cooking course is not.

Documenting and providing proof

Invoices and receipts

Every deduction needs documentation. The rule is simple: without a valid invoice or receipt, there is no deduction.

Accepted documents:

Electronic invoice (NFSe or NFCe) in the name of the filer or the company
Payment receipt with the CPF and name of the beneficiary
Bank statement proving the payment
Service agreement (when applicable)

Organize throughout the year so you don’t miss deadlines

The most common mistake is leaving documentation to be organized only at IRPF filing time (March/April). When the deadline arrives, invoices have been lost, amounts have been forgotten, and money is left on the table.

The solution is simple: throughout the year, keep a spreadsheet or use an app to track expenses by category. When you receive an invoice, photograph it and save it in a cloud folder organized by month. By year-end, the work is already done.

Frequently asked questions

Can a professional deduct a vehicle as an expense?

A vehicle is deductible as an expense or depreciation when it is used exclusively for the professional activity. When the use is mixed (personal and professional), the deduction must be proportional to the professional use.

For independent professionals, vehicle deduction is more common in professions that require frequent travel (doctors who visit hospitals, consultants who go to clients). For those who work mainly from a home office, deducting a vehicle rarely pays off.

What is the deduction limit per category?

How do I avoid getting flagged for audit?

Three rules to avoid being flagged:

Every deduction needs documentation. An invoice or receipt in the name of the person filing.
The amounts must be consistent with the income. Deductions far above the income trigger an alert in the tax authority’s system.
The return must be consistent year over year. Very large variations without justification also trigger alerts.

Deadline and 2026 filing calendar

The IRPF filing deadline is usually between March 1 and April 30 each year. For calendar year 2025 (return filed in 2026), the deadline should be confirmed in the official Receita Federal (federal tax authority) calendar.

Documents to prepare before the deadline:

Income statement from the company (pro-labore, profit distribution)
Income statement from financial institutions (PGBL, investments)
Receipts for medical and health expenses
Invoices for deductible expenses
Proof of contributions to the official and supplementary pension systems

This deductions guide follows the editorial mission of the Naprática hub: accounting and taxation explained for those who need to act — with a specific document, deadline, and amount — so that no legitimate expense is left off the return for lack of organization throughout the year.

To understand how tax-planning decisions affect the IRPF return, see our article on legally paying less tax.

And to avoid missing deadlines, understand the monthly accounting obligations of the independent professional operating as a PJ.

If you need help organizing your deductions and filing your return correctly, talk to the VMAHUB team.

If you haven’t filed yet, see how an independent professional legally pays less tax to understand the full context.

For those who want to legally reduce their tax burden, check out tax-planning strategies — deductions are part of the planning.