Imposto de Renda Retida na Fonte (IRRF) 

For some services, the income tax IRRF is applied. There is no automatic determination to calculate IRRF. The applicable percentage rate is therefore set manually per business transaction using a specific withholding tax code.

IRRF can also be applied in combination with ISS.

INSS can be calculated in combination with IRRF for natural persons. If the natural person is not registered in the city where the service is rendered, then ISSF is calculated and withheld (see ISSF).