Autonomous Tax Rate — Taxa Autónoma

Autonomous tax rates (taxas autónomas) are flat rates applied to specific categories of income or expenses independently — outside the progressive bracket system. In IRS, the most common autonomous rates are: 28% on Category E (dividends, interest) and Category F (rental income) for residents, and 25% on most income for non-residents. Taxpayers may opt to aggregate (englobamento) these income types instead, applying progressive bracket rates — which may result in lower or higher tax depending on their overall income level. Autonomous rates mean the tax on these income categories is final unless the englobamento election is made. Category G (capital gains) from crypto held <365 days and certain other assets is also taxed at 28% autonomous.