Brazil net salary calculator 2026
How much of a salary is left after INSS (social security) and income tax (Imposto de Renda) for an employee with a formal contract (CLT) in Brazil. The calculation uses the official 2026 tables of the Receita Federal, Brazil's tax authority, and of the INSS, and runs in your browser: nothing you type is sent anywhere.
Do the math
Net salary: R$ 2,751.40
| Gross salary | R$ 3,000.00 |
|---|---|
| INSS (8.29% of the salary) | − R$ 248.60 |
| Income tax (0% of the salary) | − R$ 0.00 |
| Net salary | R$ 2,751.40 |
How we got these amounts
INSS
- 7.5% on R$ 1,621.00 (the part of the salary up to R$ 1,621.00)
- 9% on R$ 1,281.84 (the part of the salary up to R$ 2,902.84)
- 12% on R$ 97.16 (the part of the salary up to R$ 4,354.27)
Total: R$ 248.60.
Income tax
Deductions: INSS R$ 248.60 = R$ 248.60. The simplified discount of R$ 607.20 is larger, so it applies.
Tax base: R$ 3,000.00 − R$ 607.20 = R$ 2,392.80. It is in the exempt bracket of the table.
How the calculation works
1. INSS
The INSS (social security) deduction is progressive: each rate applies only to the part of the salary within its bracket, and the salary above the ceiling of R$ 8,475.55 pays nothing more. Table for employees, domestic workers and casual workers (avulsos), in force from January 2026:
| Part of the salary | Rate |
|---|---|
| Up to R$ 1,621.00 | 7.5% |
| From R$ 1,621.01 to R$ 2,902.84 | 9% |
| From R$ 2,902.85 to R$ 4,354.27 | 12% |
| From R$ 4,354.28 to R$ 8,475.55 | 14% |
2. Income tax
The deductions come off the salary: the INSS, R$ 189.59 per dependent and alimony. If their sum is less than the simplified discount of R$ 607.20, the simplified discount applies instead. The 2026 monthly table is applied to what is left (the tax base):
| Tax base | Rate | Amount to deduct |
|---|---|---|
| Up to R$ 2,428.80 | Exempt | — |
| From R$ 2,428.81 to R$ 2,826.65 | 7.5% | R$ 182.16 |
| From R$ 2,826.66 to R$ 3,751.05 | 15% | R$ 394.16 |
| From R$ 3,751.06 to R$ 4,664.68 | 22.5% | R$ 675.49 |
| Above R$ 4,664.68 | 27.5% | R$ 908.73 |
Then comes the reduction created by Lei 15.270/2025, which looks at the salary (not the tax base): whoever earns up to R$ 5,000.00 a month pays no tax; from R$ 5,000.01 to R$ 7,350.00, the tax drops by R$ 978.62 minus 0.133145 times the salary; above that, there is no reduction.
Example: a salary of R$ 6,000.00, no dependents
- INSS: 7.5% of R$ 1,621.00 + 9% of R$ 1,281.84 + 12% of R$ 1,451.43 + 14% of R$ 1,645.73 = R$ 641.51.
- Income tax base: R$ 6,000.00 − R$ 641.51 (INSS) = R$ 5,358.49.
- Tax by the table: R$ 5,358.49 × 27.5% − R$ 908.73 = R$ 564.85; with the reduction of R$ 179.75, the income tax comes to R$ 385.10.
- Net salary: R$ 6,000.00 − R$ 641.51 − R$ 385.10 = R$ 4,973.39.
What the calculator does not consider
- overtime, premiums, commissions and absences, which change the month's salary;
- contributions to private pension plans, which also reduce the income tax base;
- the 13th salary and vacation pay, which have their own calculations;
- alimony set as a percentage of the salary: type the amount in reais that is deducted.
The payslip may differ by a few cents because of payroll rounding. Legal basis of the progressive INSS: Emenda Constitucional 103/2019, art. 28 (a constitutional amendment).
Sources
Official pages of the Brazilian government, in Portuguese.
- Tributação de 2026 — Receita Federal · retrieved on
- Exemplos de Aplicação da Lei 15.270/2025 — Receita Federal · retrieved on
- Tabela de contribuição mensal — INSS · retrieved on
Calculator built by code from the official tables above, without a language model. The calculations are tested against the examples published by the Receita Federal. The tables are updated when the government publishes new values (checked on September 23, 2026; how it works, in Portuguese).