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fix: correct 2023-2026 tax tables and IRPF deductions #10

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Merged
vitormattos merged 1 commit into from
Oct 26, 2026
Merged

fix: correct 2023-2026 tax tables and IRPF deductions #10

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2 changes: 1 addition & 1 deletion .github/workflows/phpunit.yml
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Original file line number Diff line number Diff line change
Expand Up @@ -20,7 +20,7 @@ jobs:

strategy:
matrix:
php-versions: [8.5]
php-versions: ['8.4', '8.5']

steps:
- name: Checkout
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16 changes: 8 additions & 8 deletions src/Service/IRPF.php
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Original file line number Diff line number Diff line change
Expand Up @@ -141,9 +141,12 @@ private function usaDeducaoFavoravel(): bool

private function calculaDeducaoFavoravel(float $inss, int $dependentes): float
{
$simplificada = $this->calculaDeducaoSimplificada($inss);
$simplificada = $this->calculaDeducaoSimplificada();
$tradicional = $this->calculaDeducaoTradicional($inss, $dependentes);
if ($simplificada <= $this->tabela['aliquotas'][0]['max'] * 0.25) {
// Compare both actual deductions, including dependents. The previous
// test compared the simplified value with its cap and ignored the
// total traditional deduction when INSS was below the cap.
if ($simplificada > $tradicional) {
$this->tipoDeducao = 'simplificada';
return $simplificada;
}
Expand All @@ -156,13 +159,10 @@ public function getTipoDeducao(): string
return $this->tipoDeducao;
}

private function calculaDeducaoSimplificada(float $inss): float
private function calculaDeducaoSimplificada(): float
{
$deducaoAliquotaPrimeiraFaixa = $this->tabela['aliquotas'][0]['max'] * 0.25;
if ($deducaoAliquotaPrimeiraFaixa > $inss) {
return $deducaoAliquotaPrimeiraFaixa;
}
return $inss;
// This option replaces (rather than adds to) legally allowed deductions.
return $this->tabela['aliquotas'][0]['max'] * 0.25;
}

private function calculaDeducaoTradicional(float $inss, int $dependentes): float
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8 changes: 4 additions & 4 deletions src/Service/modeloTabelaINSS.json
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Original file line number Diff line number Diff line change
@@ -1,11 +1,11 @@
{
"2023": {
"0.11": 7087.22,
"0.2": 7087.22
"0.11": 7507.49,
"0.2": 7507.49
},
"2024": {
"0.11": 7087.22,
"0.2": 7087.22
"0.11": 7786.02,
"0.2": 7786.02
},
"2025": {
"0.11": 8157.41,
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59 changes: 48 additions & 11 deletions src/Service/modeloTabelaIRPF.json
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Expand Up @@ -15,13 +15,13 @@
"min": 1993.99,
"max": 2826.65,
"aliquota": 0.075,
"deducao": 142.80
"deducao": 142.8
},
{
"min": 2826.66,
"max": 3751.05,
"aliquota": 0.15,
"deducao": 354.80
"deducao": 354.8
},
{
"min": 3751.06,
Expand Down Expand Up @@ -52,13 +52,13 @@
"min": 2112.01,
"max": 2826.65,
"aliquota": 0.075,
"deducao": 158.40
"deducao": 158.4
},
{
"min": 2826.66,
"max": 3751.05,
"aliquota": 0.15,
"deducao": 370.40
"deducao": 370.4
},
{
"min": 3751.06,
Expand Down Expand Up @@ -91,13 +91,13 @@
"min": 2112.01,
"max": 2826.65,
"aliquota": 0.075,
"deducao": 158.40
"deducao": 158.4
},
{
"min": 2826.66,
"max": 3751.05,
"aliquota": 0.15,
"deducao": 370.40
"deducao": 370.4
},
{
"min": 3751.06,
Expand All @@ -114,13 +114,13 @@
]
},
{
"mes_inicio": 1,
"mes_inicio": 2,
"mes_fim": null,
"deducao_por_dependente": 189.59,
"aliquotas": [
{
"min": 0,
"max": 2259.20,
"max": 2259.2,
"aliquota": 0,
"deducao": 0
},
Expand Down Expand Up @@ -154,12 +154,12 @@
"2025": [
{
"mes_inicio": 1,
"mes_fim": null,
"mes_fim": 4,
"deducao_por_dependente": 189.59,
"aliquotas": [
{
"min": 0,
"max": 2259.20,
"max": 2259.2,
"aliquota": 0,
"deducao": 0
},
Expand Down Expand Up @@ -188,6 +188,43 @@
"deducao": 896
}
]
},
{
"mes_inicio": 5,
"mes_fim": 12,
"deducao_por_dependente": 189.59,
"aliquotas": [
{
"min": 0,
"max": 2428.8,
"aliquota": 0,
"deducao": 0
},
{
"min": 2428.81,
"max": 2826.65,
"aliquota": 0.075,
"deducao": 182.16
},
{
"min": 2826.66,
"max": 3751.05,
"aliquota": 0.15,
"deducao": 394.16
},
{
"min": 3751.06,
"max": 4664.68,
"aliquota": 0.225,
"deducao": 675.49
},
{
"min": 4664.69,
"max": null,
"aliquota": 0.275,
"deducao": 908.73
}
]
}
],
"2026": [
Expand All @@ -212,7 +249,7 @@
"aliquotas": [
{
"min": 0,
"max": 2428.80,
"max": 2428.8,
"aliquota": 0,
"deducao": 0
},
Expand Down
8 changes: 4 additions & 4 deletions tests/php/Service/INSSTest.php
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Expand Up @@ -51,12 +51,12 @@ public static function providerCalcula(): array
[7000, 2023, 0.2, 1400],
[7087.16, 2023, 0.2, 1417.43],
[7087.17, 2023, 0.2, 1417.43],
// Arredondamentos de centavos da base máxima começa aqui
// Valores abaixo do teto oficial de 2023 (R$ 7.507,49)
[7087.18, 2023, 0.2, 1417.44],
[7087.19, 2023, 0.2, 1417.44],
[7088, 2023, 0.2, 1417.44],
[8000, 2023, 0.2, 1417.44],
[100000, 2023, 0.2, 1417.44],
[7088, 2023, 0.2, 1417.60],
[8000, 2023, 0.2, 1501.50],
[100000, 2023, 0.2, 1501.50],
[8475.54, 2026, 0.2, 1695.11],
[8475.55, 2026, 0.2, 1695.11],
[8475.56, 2026, 0.2, 1695.11],
Expand Down
64 changes: 64 additions & 0 deletions tests/php/Service/IRPFRegressionTest.php
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Original file line number Diff line number Diff line change
@@ -0,0 +1,64 @@
<?php

declare(strict_types=1);

use Impostos\Service\IRPF;
use PHPUnit\Framework\TestCase;

final class IRPFRegressionTest extends TestCase
{
public function testHistoricalInssCapsMatchPublishedOfficialValues(): void
{
self::assertEqualsWithDelta(1501.498, (new \Impostos\Service\INSS(2023))->calcula(10000), 0.001);
self::assertEqualsWithDelta(1557.204, (new \Impostos\Service\INSS(2024))->calcula(10000), 0.001);
self::assertEqualsWithDelta(1695.11, (new \Impostos\Service\INSS(2026))->calcula(10000), 0.001);
}

public function testFebruary2024AppliesUpdatedTableNotJanuaryTable(): void
{
self::assertSame(0.075, (new IRPF(2024, 1))->getFaixa(2200.00)['aliquota']);
self::assertSame(0, (new IRPF(2024, 2))->getFaixa(2200.00)['aliquota']);
}

public function testSimplifiedDiscountDoesNotAddToSocialSecurityContributions(): void
{
$irpf = new IRPF(2026, 5);
$base = $irpf->calculaBase(4000.00, 400.00, 0);
self::assertEqualsWithDelta(3392.80, $base, 0.001);
self::assertSame('simplificada', $irpf->getTipoDeducao());
}

public function testJanuary2025RetainsOlderBracket(): void
{
self::assertSame(0.075, (new IRPF(2025, 1))->getFaixa(2300.00)['aliquota']);
}

public function testMay2025UsesUpdatedOfficialBracket(): void
{
self::assertSame(0, (new IRPF(2025, 5))->getFaixa(2300.00)['aliquota']);
self::assertEqualsWithDelta(182.16, (new IRPF(2025, 5))->getFaixa(2700.00)['deducao'], 0.00001);
self::assertEqualsWithDelta(607.20, 2428.80 * 0.25, 0.00001);
}

public function testTraditionalDeductionWinsWhenDependentsExceedSimplifiedDiscount(): void
{
$irpf = new IRPF(2026, 1);
self::assertEqualsWithDelta(4248.82, $irpf->calculaBase(5200.00, 572.00, 2), 0.00001);
self::assertSame('tradicional', $irpf->getTipoDeducao());
}

public function testSimplifiedDeductionWinsWithoutDependents(): void
{
$irpf = new IRPF(2026, 1);
self::assertEqualsWithDelta(4592.80, $irpf->calculaBase(5200.00, 572.00, 0), 0.00001);
self::assertSame('simplificada', $irpf->getTipoDeducao());
}

public function test2026ReductionMatchesFederalRevenueExample(): void
{
$irpf = new IRPF(2026, 1);
$base = $irpf->calculaBase(6000.00, 649.60, 0);
self::assertEqualsWithDelta(5350.40, $base, 0.00001);
self::assertEqualsWithDelta(382.88, round($irpf->calcula($base, 0), 2), 0.01);
}
}
14 changes: 7 additions & 7 deletions tests/php/Service/IRPFTest.php
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Expand Up @@ -172,7 +172,7 @@ public static function providerCalculaBase(): array
[2023, 5, 300, 0, 0, 'simplificada'],
[2023, 5, 1000, 0, 472, 'simplificada'],
[2023, 5, 3000, 0, 2400, 'tradicional'],
[2023, 5, 9000, 0, 7582.556, 'tradicional'],
[2023, 5, 9000, 0, 7498.502, 'tradicional'],
[2023, 5, 2600, 0, 2072, 'simplificada'],
[2023, 4, 2600, 0, 2080, 'tradicional'],
[2026, 1, 300, 0, 0, 'simplificada'],
Expand Down Expand Up @@ -201,20 +201,20 @@ public static function providerCalculaImposto(): array
# Sem dependente
[2023, 5, 1000, 0, 0, 'simplificada'],
[2023, 5, 3000, 0, 21.6, 'tradicional'],
[2023, 5, 9000, 0, 1200.24, 'tradicional'],
[2023, 5, 9000, 0, 1177.13, 'tradicional'],
[2023, 5, 2600, 0, 0, 'simplificada'],
[2023, 4, 2600, 0, 13.2, 'tradicional'],
# Com 1 dependente
[2023, 5, 1000, 1, 0, 'simplificada'],
[2023, 5, 3000, 1, 7.38, 'tradicional'],
[2023, 5, 9000, 1, 1148.11, 'tradicional'],
[2023, 5, 2600, 1, 0, 'simplificada'],
[2023, 5, 9000, 1, 1124.99, 'tradicional'],
[2023, 5, 2600, 1, 0, 'tradicional'],
[2023, 4, 2600, 1, 0, 'tradicional'],
# Com 2 dependentes
[2023, 5, 1000, 2, 0, 'simplificada'],
[2023, 5, 1000, 2, 0, 'tradicional'],
[2023, 5, 3000, 2, 0, 'tradicional'],
[2023, 5, 9000, 2, 1095.97, 'tradicional'],
[2023, 5, 2600, 2, 0, 'simplificada'],
[2023, 5, 9000, 2, 1072.85, 'tradicional'],
[2023, 5, 2600, 2, 0, 'tradicional'],
[2023, 4, 2600, 2, 0, 'tradicional'],
[2026, 1, 1000, 0, 0, 'simplificada'],
[2026, 1, 3000, 0, 0, 'simplificada'],
Expand Down
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