Brazilian Net Salary Calculator
Estimate your net take-home pay after Brazilian payroll deductions like INSS and income tax (IRRF).
Estimate based on Brazil's 2026 INSS and IRRF tables, including the new income-tax exemption and reduction rule (Law 15.270/2025). Doesn't include other deductions like transit vouchers, health insurance, or child support, which vary by employer. Always check your official payslip.
This calculator estimates Brazilian net take-home pay after the mandatory INSS (social security) and IRRF (withheld income tax) deductions, including Brazil's new 2026 rule that fully exempts income tax for anyone earning up to R$5,000 a month and gradually reduces it up to R$7,350. The gap between gross and net pay often surprises people who've never run the numbers — in many cases INSS alone already takes over 10% of the salary. Enter the gross salary and number of dependents to see the estimated net salary.
How to use
- Enter the monthly gross salary, before any deductions.
- Enter the number of legal dependents for income tax purposes, if any.
- Watch the INSS and IRRF deductions and the estimated net salary update automatically.
Worked example
A CLT employee with a R$4,000.00 gross salary and 1 dependent first has INSS calculated via the progressive table: R$368.60. The IRRF taxable base comes to R$4,000.00 − R$368.60 − R$189.59 (1 dependent) = R$3,441.81, which would normally fall in the 15% bracket. But since the gross salary (R$4,000.00) is below the R$5,000.00 threshold, the new 2026 rule fully zeroes out income tax. The final net salary is R$4,000.00 − R$368.60 = R$3,631.40, with only the INSS deduction applied.
Frequently asked questions
Do people earning up to R$5,000 really not pay income tax anymore?
Yes — since January 2026, Law 15.270/2025 fully exempts withheld income tax for anyone with monthly taxable income up to R$5,000. Between R$5,000.01 and R$7,350.00 the tax is gradually reduced, and above R$7,350.00 the traditional progressive table applies normally, with no reduction.
How is the INSS deduction calculated?
INSS uses a progressive bracket table: each portion of the salary is taxed at its own bracket's rate (7.5%, 9%, 12% or 14%), and the amounts are added up. This means no one pays the highest rate on their entire salary. In 2026, the contribution ceiling is R$8,475.55, with a maximum deduction of R$988.09.
What is the IRRF taxable base?
It's the amount income tax is calculated on: gross salary minus the INSS deduction and minus the per-dependent deduction (R$189.59 per dependent). The IRRF progressive table applies to this amount, not to the gross salary.
Does this include the 13th salary and vacation pay?
No. This calculator estimates only the regular monthly salary. The 13th salary has separate INSS and IRRF calculations (usually apportioned independently, not added to the month's regular salary), and vacation pay includes the constitutional 1/3 bonus, which follows its own rules too.
Why is my actual payslip's net salary different from this result?
A real payslip may include deductions this calculator doesn't account for, like transit vouchers, health insurance co-pays, child support, salary advances, or union dues. This result covers only the two mandatory, universal deductions: INSS and IRRF.
Does the 2026 exemption rule apply to self-employed or business-owner income?
The rule applies to monthly withholding on salaries, retirement, and pension payments. Self-employed workers (carnê-leão) and business-owner income (via a CNPJ) follow different taxation rules that don't map exactly onto this monthly mechanic — it's worth checking with an accountant for the correct treatment.