Brazil Net Salary Calculator (2026)
Data verified on
Find out how much of a Brazilian gross salary actually lands in the bank account. This calculator applies the 2026 INSS progressive social-security table and the income-tax withholding rules, including the new R$5,000 monthly exemption introduced by Law 15,270/2025.
How Brazilian payroll deductions work
Employees hired under Brazil’s CLT labor regime have two mandatory payroll deductions. First, INSS — the public social-security contribution — is withheld at progressive rates from 7.5% to 14%, capped at a contribution ceiling of R$8,475.55 in 2026. Second, IRRF — income tax withheld at source — is charged on the salary after subtracting INSS and a deduction of R$189.59 per dependent (or a flat simplified deduction of R$607.20 when that is more favorable).
Employers also deposit 8% of the gross salary into the employee’s FGTS severance fund, but this is paid on top of the salary — it is not a deduction from take-home pay.
2026 INSS social-security table
INSS is progressive: each rate applies only to the slice of salary inside its band, similar to how tax brackets work in most countries. The maximum monthly contribution in 2026 is R$988.09.
| Salary band | Rate |
|---|---|
| Up to R$1,621.00 | 7.5% |
| R$1,621.01 – R$2,902.84 | 9% |
| R$2,902.85 – R$4,354.27 | 12% |
| R$4,354.28 – R$8,475.55 (ceiling) | 14% |
Income tax in 2026: the new R$5,000 exemption
In 2026 Brazil enacted its biggest income-tax change in decades. Law 15,270/2025 eliminates withholding tax for anyone whose taxable monthly income is up to R$5,000, and phases the benefit out gradually for incomes between R$5,000.01 and R$7,350.00. Above that threshold the standard progressive table applies in full, with rates from 7.5% to 27.5%.
In practice, a worker earning R$4,000 gross pays only the INSS contribution of R$368.60 and takes home R$3,631.40 — an effective deduction of just 9.2%.
Gross-to-net quick reference
Examples for an employee with no dependents and no additional deductions:
| Gross salary | INSS | Income tax | Net salary |
|---|---|---|---|
| R$4,000.00 | R$368.60 | R$0.00 | R$3,631.40 |
| R$5,000.00 | R$501.51 | R$0.00 | R$4,498.49 |
| R$6,000.00 | R$641.51 | R$385.10 | R$4,973.39 |
| R$8,000.00 | R$921.51 | R$1,037.85 | R$6,040.64 |
Frequently asked questions
Is income up to R$5,000 per month really tax-free in Brazil in 2026?
Yes. Law 15,270/2025, effective January 2026, zeroes out withheld income tax for taxable monthly income up to R$5,000 and phases the benefit out up to R$7,350. Social security (INSS) is still withheld normally.
What is the difference between INSS and FGTS?
INSS is the employee’s social-security contribution, deducted from the salary. FGTS is a severance fund equal to 8% of gross pay that the employer deposits on top of the salary — it never reduces take-home pay.
Does this calculator work for contractors (PJ)?
No. It models CLT employment, the standard Brazilian labor regime. Contractors operating through a company (PJ) pay corporate taxes under completely different rules, usually resulting in a higher net amount but no labor benefits.
How accurate are these numbers?
The calculator uses the official 2026 INSS and IRRF tables, including the Law 15,270/2025 reduction. Actual paychecks can vary with overtime, bonuses and collective-bargaining agreements.
Sources
Based on the official 2026 INSS and IRRF tables and Law 15,270/2025. Reference values for CLT employment; actual paychecks may vary.
Related calculators
Also available in Portuguese: Calculadora de Salário Líquido 2026