About the Brazil Net Salary Calculator
This Brazil net salary calculator (calculadora de salário líquido) takes your gross monthly CLT salary and deducts the two payroll withholdings every employee sees on the holerite: the progressive INSS social security contribution and IRRF income tax withheld at source. It shows the net amount paid into your account, each deduction, and your effective rate.
It is built for employees comparing job offers, checking a payslip or estimating the effect of a raise. From January 2026 monthly salaries up to R$5,000 pay no IRRF at all, and salaries between R$5,000 and R$7,350 get a partial reduction, so the calculator applies the new reduction table automatically.
Rates are the official 2026 tables: INSS bands of 7.5% to 14% up to the R$8,475.55 ceiling, the IRRF monthly table from Lei 15.191/2025, R$189.59 per dependant, and the R$607.20 simplified monthly discount, which is used whenever it gives lower tax than the legal deductions. Other deductions such as alimony, health plans, transport vouchers or union fees are not included.
With the default inputs, the net monthly salary (salário líquido) is R$4,973.39. Change any value above to recalculate instantly.
How to use the brazil net salary calculator
- 1Enter your gross monthly salary from your contract or payslip.
- 2Enter the number of dependants you declared to your employer for IRRF.
- 3Optionally add other payslip discounts such as transport voucher or health plan.
- 4Read your net salary, then check the INSS and IRRF breakdown below.
Formula and method
INSS is progressive: 7.5% on the first R$1,621.00, 9% up to R$2,902.84, 12% up to R$4,354.27 and 14% up to the R$8,475.55 ceiling, with each rate applying only to the slice of salary in its band. The IRRF base is gross salary minus INSS and R$189.59 per dependant, or gross minus the R$607.20 simplified discount when that produces less tax.
Tax on the base uses the 2026 monthly table (0% up to R$2,428.80, then 7.5%, 15%, 22.5% and 27.5% with fixed deductions). Lei 15.270/2025 then reduces the tax: to zero when gross taxable income is up to R$5,000, and by R$978.62 − 0.133145 × gross between R$5,000.01 and R$7,350, never below zero.
- Gross
- Monthly gross salary (rendimentos tributáveis)
- deps
- Number of dependants declared for IRRF
- rate, deduction
- Rate and fixed deduction from the IRRF monthly table
Worked examples
R$6,000 a month, no dependants
INSS is R$121.58 + R$115.37 + R$174.17 + 14% of R$1,645.73 (R$230.40) = R$641.51. The IRRF base after INSS is R$5,358.49, so tax is 27.5% × R$5,358.49 − R$908.73 = R$564.85 (lower than the R$574.29 the simplified discount would give). The 2026 reduction of R$978.62 − 0.133145 × R$6,000 = R$179.75 brings IRRF to R$385.10, leaving R$4,973.39.
R$4,500 a month — IRRF exempt
INSS is R$121.58 + R$115.37 + R$174.17 + 14% of R$145.73 (R$20.40) = R$431.51. Table tax would be R$200.39 using the simplified discount, but because gross salary is under R$5,000 the 2026 reduction cancels it, so net pay is R$4,068.49.
R$12,000 a month with 2 dependants
Salary is above the R$8,475.55 ceiling, so INSS is the maximum R$988.09. The IRRF base is R$12,000 − R$988.09 − 2 × R$189.59 = R$10,632.73, and 27.5% of that minus R$908.73 is R$2,015.27. There is no 2026 reduction above R$7,350, so net pay is R$8,996.64.
Frequently asked questions
How much INSS is deducted in 2026?+
Employees pay 7.5% on salary up to R$1,621.00, 9% from R$1,621.01 to R$2,902.84, 12% up to R$4,354.27 and 14% up to R$8,475.55. Each rate applies only to its slice, so the maximum monthly contribution is about R$988.09.
Who is exempt from IRRF in 2026?+
From January 2026, Lei 15.270/2025 reduces IRRF to zero for monthly taxable income up to R$5,000. Between R$5,000.01 and R$7,350 the reduction shrinks linearly, and above R$7,350 the normal table applies in full.
What is the simplified monthly discount?+
Instead of deducting INSS and dependants, the employer may deduct a flat R$607.20 from gross salary before applying the IRRF table, whenever that gives a lower tax. It mainly helps people with low INSS and no dependants.
How much is the dependant deduction?+
Each dependant declared to your employer reduces the monthly IRRF base by R$189.59. Dependants can include children up to 21 (or 24 if studying), a spouse without income and, in some cases, parents.
Is FGTS deducted from my salary?+
No. FGTS is an 8% deposit paid by the employer on top of your salary into your FGTS account. It does not reduce your net pay, although it appears on the payslip as information.
Does this include the 13th salary?+
No, this is a monthly calculation. The 13th salary (décimo terceiro) has INSS and IRRF calculated separately on its own amount, and the first instalment paid by November is usually free of deductions.
Tax results are estimates based on published rules and simplified assumptions. They are not tax advice — check official guidance or a tax professional for your situation.