# calcular_carne_leao

Calcula o Carnê-Leão (IR mensal) de autônomos, profissionais liberais e locadores. Aplica a tabela progressiva IRPF mensal 2026 sobre a base de cálculo líquida. Deduções permitidas: despesas do livro caixa, dependentes (R$ 189,59/mês cada), INSS recolhido e pensão alimentícia judicial. IMPORTANTE: o redutor de isenção da Lei 15.270/2025 (até R$ 5.000) NÃO se aplica ao Carnê-Leão — é exclusivo do IRRF de empregados CLT. Vencimento do DARF: último dia útil do mês seguinte. Código DARF: 0190. Fonte: RIR/2018 art. 118-119, Lei 7.713/1988.

Agent View of the PolicyLayer registry record for `calcular_carne_leao`. HTML page: https://policylayer.com/tools/io-github-lfhillesheim-contai-mcp-server/calcular-carne-leao

## Facts

- Tool: `calcular_carne_leao`
- Server: Contaí — Calculadoras Fiscais Brasileiras (`@contai-evoluke/mcp-server`) — https://policylayer.com/tools/io-github-lfhillesheim-contai-mcp-server.md
- Install: `npx -y @contai-evoluke/mcp-server`
- Homepage: https://github.com/lfhillesheim/calculadora
- Risk category: Read (Low risk)
- Registry record: grade B, identity unverified
- Server rate-limited: no
- Parameters: 6 (1 required)
- Recommended policy verdict: Allowed

## Parameters

| Parameter | Type | Required | Description |
| --- | --- | --- | --- |
| `currentDate` | string | no | Data de referência YYYY-MM-DD para tabelas fiscais (INSS/IRRF/IOF/etc.). Default: hoje. |
| `dependentes` | integer | no | Número de dependentes legais (0-20). Dedução: R$ 189,59/dependente/mês. |
| `deducaoDespesas` | array | no | Despesas comprovadas do livro caixa agrupadas por categoria (aluguel_espaco, materia_prima, software_assinaturas, etc.). Cada item: { categoria, valorCents, des |
| `inssRecolhidoCents` | integer | no | Contribuição INSS já recolhida no mês em centavos (contribuinte individual ou facultativo). |
| `rendimentoBrutoCents` | integer | yes | Rendimento bruto recebido no mês em centavos (ex: 500000 = R$ 5.000,00) |
| `pensaoAlimenticiaQuitadaCents` | integer | no | Pensão alimentícia paga por decisão judicial, em centavos. |

Parameters from the server's own tool schema.

## Example call (MCP tools/call, JSON-RPC 2.0)

```json
{
  "jsonrpc": "2.0",
  "id": 1,
  "method": "tools/call",
  "params": {
    "name": "calcular_carne_leao",
    "arguments": {
      "rendimentoBrutoCents": 0
    }
  }
}
```

## Why calcular_carne_leao is rated Low

calcular_carne_leao is a computational tool that performs tax calculations based on input parameters and returns a result. It retrieves and applies tax rules and formulas to produce informational output (a tax calculation). The tool does not create, modify, delete, or execute system-level operations. No write operations, financial transactions, or destructive actions occur.

From the tool's own definition: "Tool performs calculation of Carnê-Leão (monthly IR tax) applying progressive IRPF tables to net calculation base with permitted deductions."

## Use case

AI agents call calcular_carne_leao to retrieve information from Contaí — Calculadoras Fiscais Brasileiras without modifying anything. It is typically the context-gathering step in research, monitoring, and reporting workflows, before the agent takes action elsewhere.

## Recommended policy (PolicyLayer)

Verdict: **Allowed**. Enforced by the PolicyLayer MCP gateway (https://policylayer.com/mcp-gateway) before a call reaches Contaí — Calculadoras Fiscais Brasileiras:

```json
{
  "version": "1",
  "default": "deny",
  "tools": {
    "calcular_carne_leao": {}
  }
}
```

## Other tools on Contaí — Calculadoras Fiscais Brasileiras (138)

- `calcular_mensalidade_planejador` — Financial — https://policylayer.com/tools/io-github-lfhillesheim-contai-mcp-server/calcular-mensalidade-planejador.md
- `buscar_lei` — Read — https://policylayer.com/tools/io-github-lfhillesheim-contai-mcp-server/buscar-lei.md
- `calcular_13o_salario` — Read — https://policylayer.com/tools/io-github-lfhillesheim-contai-mcp-server/calcular-13o-salario.md
- `calcular_acao_trabalhista` — Read — https://policylayer.com/tools/io-github-lfhillesheim-contai-mcp-server/calcular-acao-trabalhista.md
- `calcular_adicional_noturno` — Read — https://policylayer.com/tools/io-github-lfhillesheim-contai-mcp-server/calcular-adicional-noturno.md
- `calcular_alocador_50_30_20` — Read — https://policylayer.com/tools/io-github-lfhillesheim-contai-mcp-server/calcular-alocador-50-30-20.md
- `calcular_aluguel_reajuste` — Read — https://policylayer.com/tools/io-github-lfhillesheim-contai-mcp-server/calcular-aluguel-reajuste.md
- `calcular_aluguel_vs_compra_imovel` — Read — https://policylayer.com/tools/io-github-lfhillesheim-contai-mcp-server/calcular-aluguel-vs-compra-imovel.md
- `calcular_auditoria_beneficios_trabalhistas` — Read — https://policylayer.com/tools/io-github-lfhillesheim-contai-mcp-server/calcular-auditoria-beneficios-trabalhistas.md
- `calcular_auxilio_doenca` — Read — https://policylayer.com/tools/io-github-lfhillesheim-contai-mcp-server/calcular-auxilio-doenca.md
- `calcular_aviso_previo` — Read — https://policylayer.com/tools/io-github-lfhillesheim-contai-mcp-server/calcular-aviso-previo.md
- `calcular_banco_de_horas` — Read — https://policylayer.com/tools/io-github-lfhillesheim-contai-mcp-server/calcular-banco-de-horas.md
- `calcular_bdr_vs_etf_vs_acao_direta` — Read — https://policylayer.com/tools/io-github-lfhillesheim-contai-mcp-server/calcular-bdr-vs-etf-vs-acao-direta.md
- `calcular_bola_de_neve_dividas` — Read — https://policylayer.com/tools/io-github-lfhillesheim-contai-mcp-server/calcular-bola-de-neve-dividas.md
- `calcular_bolsa_estagio` — Read — https://policylayer.com/tools/io-github-lfhillesheim-contai-mcp-server/calcular-bolsa-estagio.md
- `calcular_calculadora_gestacional` — Read — https://policylayer.com/tools/io-github-lfhillesheim-contai-mcp-server/calcular-calculadora-gestacional.md
- `calcular_calculadora_milhas_passagem` — Read — https://policylayer.com/tools/io-github-lfhillesheim-contai-mcp-server/calcular-calculadora-milhas-passagem.md
- `calcular_calorias_macros` — Read — https://policylayer.com/tools/io-github-lfhillesheim-contai-mcp-server/calcular-calorias-macros.md
- `calcular_capital_de_giro_necessario` — Read — https://policylayer.com/tools/io-github-lfhillesheim-contai-mcp-server/calcular-capital-de-giro-necessario.md
- `calcular_cartao_credito_cashback_anuidade` — Read — https://policylayer.com/tools/io-github-lfhillesheim-contai-mcp-server/calcular-cartao-credito-cashback-anuidade.md
- `calcular_cdb_vs_lci_vs_tesouro_vs_poupanca` — Read — https://policylayer.com/tools/io-github-lfhillesheim-contai-mcp-server/calcular-cdb-vs-lci-vs-tesouro-vs-poupanca.md
- `calcular_comparador_regime_tributario` — Read — https://policylayer.com/tools/io-github-lfhillesheim-contai-mcp-server/calcular-comparador-regime-tributario.md
- `calcular_consorcio_credito_empresarial` — Read — https://policylayer.com/tools/io-github-lfhillesheim-contai-mcp-server/calcular-consorcio-credito-empresarial.md
- `calcular_consorcio_vs_financiamento` — Read — https://policylayer.com/tools/io-github-lfhillesheim-contai-mcp-server/calcular-consorcio-vs-financiamento.md
- `calcular_consultoria_pj_saude_financeira` — Read — https://policylayer.com/tools/io-github-lfhillesheim-contai-mcp-server/calcular-consultoria-pj-saude-financeira.md
- `calcular_consumo_agua` — Read — https://policylayer.com/tools/io-github-lfhillesheim-contai-mcp-server/calcular-consumo-agua.md
- `calcular_conversao_moedas_iof` — Read — https://policylayer.com/tools/io-github-lfhillesheim-contai-mcp-server/calcular-conversao-moedas-iof.md
- `calcular_credito_pj_comparador` — Read — https://policylayer.com/tools/io-github-lfhillesheim-contai-mcp-server/calcular-credito-pj-comparador.md
- `calcular_custo_efetivo_total` — Read — https://policylayer.com/tools/io-github-lfhillesheim-contai-mcp-server/calcular-custo-efetivo-total.md
- `calcular_custo_hora_freelance` — Read — https://policylayer.com/tools/io-github-lfhillesheim-contai-mcp-server/calcular-custo-hora-freelance.md
- …and 108 more: https://policylayer.com/tools/io-github-lfhillesheim-contai-mcp-server.md

## For agents

This record is a snapshot. Live verdicts and the full registry:

- Check every server in your MCP config at once: `npx -y policylayer stack`
- Vet a server before you add it: install the mcp-precheck skill — `npx skills add https://policylayer.com` (skill text: https://policylayer.com/skill.md)
- Query the registry over MCP: endpoint `https://api.policylayer.com/mcp` — tools `check_mcp_server`, `check_mcp_stack`, `check_tool`, `search_registry`, `get_change_events`

---

Source: the PolicyLayer MCP registry — one continuously verified record per MCP server. Full record: https://policylayer.com/registry?q=io-github-lfhillesheim-contai-mcp-server · API: https://policylayer.com/registry/api · Policy library: https://policylayer.com/policies/io-github-lfhillesheim-contai-mcp-server