How is net salary calculated in Brazil in 2026?

Start from the gross monthly salary, subtract the employee INSS contribution (progressive bands of 7.5%, 9%, 12% and 14%, capped at R$ 988.09 for salaries of R$ 8,475.55 or more), then subtract the income tax withheld (IRRF). IRRF is computed on the gross minus either the legal deductions (INSS, R$ 189.59 per dependent, court-ordered alimony) or the simplified discount of R$ 607.20, whichever is larger, using the monthly table, and then reduced by the Lei 15.270/2025 reduction. Finally subtract any other payroll deductions such as transport vouchers or a health plan.

Who pays no income tax in 2026?

Under Lei 15.270/2025, anyone earning up to R$ 5,000.00 of taxable income a month owes no IRRF from January 2026: a reduction of up to R$ 312.89 cancels the tax from the table. Between R$ 5,000.01 and R$ 7,350.00 the reduction shrinks linearly (R$ 978.62 − 0.133145 × income) and reaches zero at R$ 7,350.00. Above that the normal table applies in full.

What is the 2026 INSS table?

Portaria Interministerial MPS/MF 13/2026 sets four progressive bands for employees: 7.5% up to R$ 1,621.00; 9% from R$ 1,621.01 to R$ 2,902.84; 12% from R$ 2,902.85 to R$ 4,354.27; and 14% from R$ 4,354.28 to the ceiling of R$ 8,475.55. Each rate applies only to the slice of salary inside its band, so the maximum monthly contribution is R$ 988.09.

What is the 2026 IRRF monthly table?

The Receita Federal table valid from January 2026 (Lei 15.191/2025) is: exempt up to a base of R$ 2,428.80; 7.5% from R$ 2,428.81 to R$ 2,826.65 (deduct R$ 182.16); 15% from R$ 2,826.66 to R$ 3,751.05 (deduct R$ 394.16); 22.5% from R$ 3,751.06 to R$ 4,664.68 (deduct R$ 675.49); and 27.5% above R$ 4,664.68 (deduct R$ 908.73). The base is the gross salary after deductions.

What is the simplified discount (desconto simplificado)?

Instead of deducting INSS, dependents and alimony, the payroll may apply a flat R$ 607.20 discount when that is more favourable. This calculator applies whichever deduction is larger, which is what the Receita Federal rules allow. It matters most for salaries below about R$ 6,000, where INSS alone is smaller than R$ 607.20.

Does the calculator include the 13th salary, vacation pay or overtime?

No. It models a regular monthly CLT salary. The 13th salary and vacation pay are taxed separately on their own payslips, and overtime, night premiums and hazard pay are added to the gross before the same deductions apply. Enter the full gross including those extras if you want the deductions on that month's pay.

Is FGTS deducted from my salary?

No. FGTS is an 8% deposit the employer makes into your account at Caixa on top of your salary. It is shown here for reference because it is part of your total compensation, but it never reduces the net amount you receive.

Why does my payslip differ from the result?

Collective agreements, union dues, health-plan co-payments, meal-voucher discounts, advances and variable pay all change the final figure, and some employers round differently. Use the result as an estimate and compare it line by line with the INSS and IRRF amounts on the payslip, which this calculator reproduces from the official tables.

Finance

Brazil Net Salary Calculator 2026

Calculate 2026 take-home pay in Brazil: progressive INSS (Portaria 13/2026) and IRRF with the new income tax exemption up to R$ 5,000 (Lei 15.270).

Líquido = Bruto − INSS − IRRF − pensão − outros descontos
INSS: 7,5% · 9% · 12% · 14% por faixa, teto R$ 8.475,55
IRRF: (Bruto − dedução) × alíquota − parcela a deduzir − redução Lei 15.270
Tabelas de 2026 — Portaria MPS/MF 13/2026 e Receita Federal

Gross salary (B)

Dependents (D)

people

Alimony (pensão) (P)

Other deductions (O)

INSS (INSS)

Income tax base (Base)

Tax from the table (IRt)

Reduction (Lei 15.270) (R)

IRRF (income tax) (IR)

Total deductions (Σ)

Net salary (L)

FGTS (employer deposit) (FGTS)

2026 tables: INSS per Portaria Interministerial MPS/MF 13/2026 and IRRF per the Receita Federal monthly table with the Lei 15.270/2025 reduction. Estimate for a CLT employee; the payslip can differ with overtime, collective agreements and benefits.

How to use the Brazil Net Salary Calculator 2026

Enter your valueType the number you want to work with into the Brazil Net Salary Calculator 2026 input field.
Choose your units or optionsSelect the units or options that match your figure. Calculy handles the conversion or formula for you.
Read the resultThe result updates instantly — there is no button to press and no sign-up required.

What is net salary (salário líquido)?

Net salary is what reaches your bank account after the mandatory payroll deductions: the employee contribution to INSS (social security) and the income tax withheld at source (IRRF), plus any payroll deductions such as court-ordered alimony, transport vouchers or a health plan. Gross salary is the figure in your employment contract; net is what is left.

This calculator applies the tables in force for 2026: the INSS table set by Portaria Interministerial MPS/MF 13/2026 and the Receita Federal monthly IRRF table, already including the Lei 15.270/2025 reduction that removes income tax for anyone earning up to R$ 5,000 a month.

Net salary formula

Net = Gross − INSS − IRRF − alimony − other deductions

INSS: each rate applies only to the slice of salary inside its band (progressive), up to the ceiling of R$ 8,475.55. The maximum contribution is R$ 988.09.
Tax base: gross minus the larger of the legal deductions (INSS + R$ 189.59 per dependent + court-ordered alimony) and the simplified discount of R$ 607.20.
Tax from the table: base × rate − "parcela a deduzir".
Lei 15.270 reduction: up to R$ 312.89 for a gross of R$ 5,000.00 or less; between R$ 5,000.01 and R$ 7,350.00 it is R$ 978.62 − 0.133145 × gross; above that, zero. The reduction never exceeds the tax itself.

INSS table 2026

Portaria Interministerial MPS/MF 13 of 9 January 2026, effective from 1 January. Minimum wage R$ 1,621.00.

Contribution 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%

IRRF monthly table 2026

Receita Federal monthly table (Lei 15.191/2025). Dependent deduction: R$ 189.59. Simplified discount: R$ 607.20.

Tax base	Rate	Deduct
up to R$ 2,428.80	—	—
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

Worked example: R$ 5,000.00 gross, no dependents

INSS: 7.5% of 1,621.00 + 9% of 1,281.84 + 12% of 1,451.43 + 14% of 645.73 = R$ 501.51.
Legal deductions total R$ 501.51; the simplified discount (R$ 607.20) is larger, so the tax base is 5,000.00 − 607.20 = R$ 4,392.80.
Tax from the table: 4,392.80 × 22.5% − 675.49 = R$ 312.89.
Lei 15.270 reduction (gross up to R$ 5,000): R$ 312.89 → IRRF = R$ 0.00.
Net: 5,000.00 − 501.51 = R$ 4,498.49. The employer also deposits 8% (R$ 400.00) of FGTS, which is not taken from the salary.

Worked example: R$ 6,000.00, no dependents

INSS R$ 641.51 (now above the simplified discount, so the legal deductions apply). Base R$ 5,358.49 → table tax R$ 564.85. Reduction: 978.62 − 0.133145 × 6,000 = R$ 179.75. IRRF R$ 385.10. Net R$ 4,973.39.

How to use this calculator

Enter the monthly gross salary.
Enter the number of dependents declared for income tax, if any.
Enter court-ordered alimony deducted on payroll, if any.
Under other deductions, add transport vouchers (up to 6% of salary), health-plan co-payments and similar.
Read INSS, the tax base and tax, the reduction applied, total deductions and the net salary.

Limitations

Models the monthly salary of a CLT employee. Civil servants, self-employed contributors, MEI and interns follow different rules.
The 13th salary and vacation pay are taxed on separate payslips and are not included.
Overtime, night premiums and hazard pay are part of the gross; enter the month's full gross to see that month's deductions.
Collective agreements, union dues and advances can change the real net figure.
The 2026 figures hold until a new ordinance or law; Calculy updates the tables at every adjustment.

Sources and methodology

Receita Federal — IRRF tables 2026 (Lei 15.191/2025 table and Lei 15.270/2025 reduction).
Portaria Interministerial MPS/MF 13 of 9 January 2026 — INSS contribution table and the R$ 8,475.55 ceiling.
The examples above are checked automatically against the calculator's code on every change.

Working out a price with tax included? See the VAT calculator, or project your savings with compound interest.

FAQs

How is net salary calculated in Brazil in 2026?: Start from the gross monthly salary, subtract the employee INSS contribution (progressive bands of 7.5%, 9%, 12% and 14%, capped at R$ 988.09 for salaries of R$ 8,475.55 or more), then subtract the income tax withheld (IRRF). IRRF is computed on the gross minus either the legal deductions (INSS, R$ 189.59 per dependent, court-ordered alimony) or the simplified discount of R$ 607.20, whichever is larger, using the monthly table, and then reduced by the Lei 15.270/2025 reduction. Finally subtract any other payroll deductions such as transport vouchers or a health plan.
Who pays no income tax in 2026?: Under Lei 15.270/2025, anyone earning up to R$ 5,000.00 of taxable income a month owes no IRRF from January 2026: a reduction of up to R$ 312.89 cancels the tax from the table. Between R$ 5,000.01 and R$ 7,350.00 the reduction shrinks linearly (R$ 978.62 − 0.133145 × income) and reaches zero at R$ 7,350.00. Above that the normal table applies in full.
What is the 2026 INSS table?: Portaria Interministerial MPS/MF 13/2026 sets four progressive bands for employees: 7.5% up to R$ 1,621.00; 9% from R$ 1,621.01 to R$ 2,902.84; 12% from R$ 2,902.85 to R$ 4,354.27; and 14% from R$ 4,354.28 to the ceiling of R$ 8,475.55. Each rate applies only to the slice of salary inside its band, so the maximum monthly contribution is R$ 988.09.
What is the 2026 IRRF monthly table?: The Receita Federal table valid from January 2026 (Lei 15.191/2025) is: exempt up to a base of R$ 2,428.80; 7.5% from R$ 2,428.81 to R$ 2,826.65 (deduct R$ 182.16); 15% from R$ 2,826.66 to R$ 3,751.05 (deduct R$ 394.16); 22.5% from R$ 3,751.06 to R$ 4,664.68 (deduct R$ 675.49); and 27.5% above R$ 4,664.68 (deduct R$ 908.73). The base is the gross salary after deductions.
What is the simplified discount (desconto simplificado)?: Instead of deducting INSS, dependents and alimony, the payroll may apply a flat R$ 607.20 discount when that is more favourable. This calculator applies whichever deduction is larger, which is what the Receita Federal rules allow. It matters most for salaries below about R$ 6,000, where INSS alone is smaller than R$ 607.20.
Does the calculator include the 13th salary, vacation pay or overtime?: No. It models a regular monthly CLT salary. The 13th salary and vacation pay are taxed separately on their own payslips, and overtime, night premiums and hazard pay are added to the gross before the same deductions apply. Enter the full gross including those extras if you want the deductions on that month's pay.
Is FGTS deducted from my salary?: No. FGTS is an 8% deposit the employer makes into your account at Caixa on top of your salary. It is shown here for reference because it is part of your total compensation, but it never reduces the net amount you receive.
Why does my payslip differ from the result?: Collective agreements, union dues, health-plan co-payments, meal-voucher discounts, advances and variable pay all change the final figure, and some employers round differently. Use the result as an estimate and compare it line by line with the INSS and IRRF amounts on the payslip, which this calculator reproduces from the official tables.

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