{"id":1320,"date":"2021-09-08T11:22:31","date_gmt":"2021-09-08T14:22:31","guid":{"rendered":"http:\/\/nucleos.com.br\/planocd\/?page_id=1320"},"modified":"2026-01-12T12:12:13","modified_gmt":"2026-01-12T15:12:13","slug":"regime-de-tributacao","status":"publish","type":"page","link":"https:\/\/www.nucleos.com.br\/planocd\/regime-de-tributacao\/","title":{"rendered":"Regime de tributa\u00e7\u00e3o"},"content":{"rendered":"\t\t
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Regimes de Tributa\u00e7\u00e3o<\/span><\/b>\u00a0<\/span><\/p>

Quem investe na previd\u00eancia complementar\u00a0tem a vantagem de escolher o regime de tributa\u00e7\u00e3o, melhorando seu planejamento tribut\u00e1rio e,\u00a0consequentemente,\u00a0financeiro.<\/span>\u00a0<\/span><\/p>

N\u00e3o existe o melhor regime. \u00c9 preciso entender as diferen\u00e7as e escolher o que melhor se adequa\u00a0ao seu perfil\/planejamento previdenci\u00e1rio.<\/span>\u00a0<\/span><\/p>

Em ambos\u00a0os\u00a0regimes, as contribui\u00e7\u00f5es efetuadas podem ser deduzidas, at\u00e9 o limite de 12%\u00a0da base tribut\u00e1vel, reduzindo seu imposto a pagar.<\/span>\u00a0<\/span><\/p>

Os regimes tribut\u00e1rios oferecidos pela previd\u00eancia complementar s\u00e3o:\u00a0<\/span>Regime Progressivo e Regime Regressivo.<\/span><\/b>\u00a0<\/span><\/p>

O\u00a0<\/span>regime progressivo<\/span><\/b>\u00a0\u00e9 mais interessante\u00a0se\u00a0voc\u00ea\u00a0planeja investir em previd\u00eancia por per\u00edodo menor que 10 anos,\u00a0ou ainda a soma de suas rendas na aposentadoria (Previd\u00eancia Complementar, Previd\u00eancia Social,\u00a0Receita de Aluguel, entre outras) esteja enquadrada na primeira e segunda faixas de tributa\u00e7\u00e3o.\u00a0Ela utiliza a mesma tabela usada para os sal\u00e1rios.\u00a0Veja a tabela abaixo.<\/span>\u00a0<\/span><\/p>

Tabela progressiva vigente:<\/strong><\/p>

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Base de c\u00e1lculo mensal<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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Al\u00edquota<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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Parcela a deduzir<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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At\u00e9 R$ 2.112,00<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t

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isento<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t

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–<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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De R$ 2.112,01 at\u00e9 R$ 2.826,65<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t

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7,5%<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t

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R$ 158,40<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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De R$ 2.826,66 at\u00e9 R$ 3.751,05<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t

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15%<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t

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R$ 370,40<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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De R$ 3.751,06 at\u00e9 R$ 4.664,68<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t

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22,5%<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t

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R$ 651,73<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Acima de R$ 4.664,68<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t

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27,5%<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t

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R$ 884,96<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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O\u00a0<\/span>regime regressivo<\/span><\/b>, por sua vez,\u00a0tem por objetivo reduzir as al\u00edquotas conforme o tempo\u00a0em\u00a0que voc\u00ea permanece no plano\u00a0(veja a tabela abaixo)\u00a0e\u00a0\u00e9 mais adequado\u00a0para quem pretende manter o investimento no plano com foco no longo prazo e assim se beneficiar da diminui\u00e7\u00e3o\u00a0do\u00a0imposto, que\u00a0pode\u00a0chegar\u00a0at\u00e9 10%.<\/span>\u00a0<\/span><\/p>

A idade de cada contribui\u00e7\u00e3o para defini\u00e7\u00e3o da al\u00edquota come\u00e7a a contar da data do efetivo pagamento da\u00a0contribui\u00e7\u00e3o\u00a0ao\u00a0Nucleos.\u00a0<\/span>\u00a0<\/span><\/p>

O imposto retido\u00a0na fonte\u00a0\u00e9 considerado\u00a0como\u00a0tributa\u00e7\u00e3o exclusiva, portanto n\u00e3o gera imposto a pagar ou restituir sobre essa renda, quando da declara\u00e7\u00e3o de ajuste anual.<\/span>\u00a0<\/span><\/p>

Tabela regressiva:<\/span><\/b>\u00a0<\/span><\/p>

  • at\u00e9 2 anos \u2014 35%;<\/span>\u00a0<\/span><\/li>
  • de 2 a 4 anos \u2014 30%;<\/span>\u00a0<\/span><\/li>
  • de 4 a 6 anos \u2014 25%;<\/span>\u00a0<\/span><\/li>
  • de 6 a 8 anos \u2014 20%;<\/span>\u00a0<\/span><\/li>
  • de 8 a 10 anos \u2014 15%;<\/span>\u00a0<\/span><\/li><\/ul>
    • mais de 10 anos \u2014 10%.<\/span>\u00a0<\/span><\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

      Regimes de Tributa\u00e7\u00e3o\u00a0 Quem investe na previd\u00eancia complementar\u00a0tem a vantagem de escolher o regime de tributa\u00e7\u00e3o, melhorando seu planejamento tribut\u00e1rio e,\u00a0consequentemente,\u00a0financeiro.\u00a0 N\u00e3o existe o melhor regime. \u00c9 preciso entender as diferen\u00e7as e escolher o que melhor se adequa\u00a0ao seu perfil\/planejamento previdenci\u00e1rio.\u00a0 Em ambos\u00a0os\u00a0regimes, as contribui\u00e7\u00f5es efetuadas podem ser deduzidas, at\u00e9 o limite de 12%\u00a0da base […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":[],"_links":{"self":[{"href":"https:\/\/www.nucleos.com.br\/planocd\/wp-json\/wp\/v2\/pages\/1320"}],"collection":[{"href":"https:\/\/www.nucleos.com.br\/planocd\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.nucleos.com.br\/planocd\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.nucleos.com.br\/planocd\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.nucleos.com.br\/planocd\/wp-json\/wp\/v2\/comments?post=1320"}],"version-history":[{"count":22,"href":"https:\/\/www.nucleos.com.br\/planocd\/wp-json\/wp\/v2\/pages\/1320\/revisions"}],"predecessor-version":[{"id":1681,"href":"https:\/\/www.nucleos.com.br\/planocd\/wp-json\/wp\/v2\/pages\/1320\/revisions\/1681"}],"wp:attachment":[{"href":"https:\/\/www.nucleos.com.br\/planocd\/wp-json\/wp\/v2\/media?parent=1320"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}