Brazil Net Salary Calculator (salário líquido)
In Brazil the employer takes two things from the gross salary before it reaches the bank: INSS (social security) and IRRF (income tax withheld at source). Type the gross monthly salary and see both, step by step, with the official 2026 tables and the new income tax reduction for pay up to R$ 7,350.
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Result
Type the gross salary to see the net pay.
Simulation with the 2026 rules and tables. It does not replace the payroll of the employer or advice from a professional.
How the net salary is calculated
INSS first
The employee INSS of 2026 is progressive, band by band: 7.5% up to R$ 1,621.00, 9% up to R$ 2,902.84, 12% up to R$ 4,354.27 and 14% up to the ceiling of R$ 8,475.55. Each rate applies only to the part of the pay inside its band.
Income tax base
From the gross pay the payroll takes the larger of two deductions: INSS plus R$ 189.59 per dependant plus court-ordered alimony, or the simplified monthly discount of R$ 607.20.
2026 table
Up to R$ 2,428.80 of base there is no tax. Above it: 7.5% minus R$ 182.16, 15% minus R$ 394.16, 22.5% minus R$ 675.49 and 27.5% minus R$ 908.73, each for its band.
The 2026 reduction
Lei 15.270/2025 brings the tax to zero when the taxable pay is up to R$ 5,000.00 and reduces it by R$ 978.62 minus 0.133145 × pay up to R$ 7,350.00. The reduction looks at the gross taxable pay, as the Receita Federal examples show.
Then the rest
Alimony and other deductions (transport voucher, health plan, loans) come off the pay after taxes. Only alimony also lowers the tax base.
What this leaves out
Absences, leave paid by the INSS, private pension contributions, union fees and anything particular to a company or union agreement.
Formulas
- INSS
- sum of (part of the pay in each band × band rate), up to R$ 8,475.55
- Income tax base
- gross - larger of (INSS + R$ 189.59 × dependants + alimony) and R$ 607.20
- Income tax
- base × rate - amount to deduct, minus the Lei 15.270 reduction
- Net salary
- gross - INSS - income tax - alimony - other deductions
Sources (read on 16 October 2026)
Official Brazilian sources, in Portuguese.
- INSS: tabela de contribuição mensal 2026 (empregado)
- Receita Federal: tributação de 2026 (tabela mensal, dependente, desconto simplificado, redução)
- Receita Federal: exemplos de aplicação da Lei 15.270/2025
- Lei 9.250/1995, arts. 3º-A (redução de 2026) e 4º (deduções, pensão alimentícia)
- Instrução Normativa RFB 1.500/2014, arts. 13, 22, 29 e 62 (13º, salário, férias, rendimentos dispensados)
- Constituição Federal, art. 7º (incisos VIII, IX, XIII, XVI, XVII, XXI)
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- Type the gross monthly salary on the contract.
- Open the optional block to add overtime or commissions paid this month, dependants, alimony and other deductions.
- Read the net salary and every step: the INSS band by band, the income tax base, the table and the 2026 reduction.
- Download the result card or copy the text.
Examples
R$ 3,000 gross
INSS: 7.5% of R$ 1,621.00 + 9% of R$ 1,281.84 + 12% of R$ 97.16 = R$ 248.60. The tax base, R$ 2,392.80, is in the exempt band. Net salary R$ 2,751.40.
R$ 6,000 gross
INSS R$ 641.51. Income tax base R$ 5,358.49, table tax R$ 564.85, reduction R$ 179.75, so R$ 385.10 is withheld. Net salary R$ 4,973.39.
R$ 4,000 gross and 2 dependants
INSS R$ 368.60. Deductions R$ 747.78, base R$ 3,252.22, table tax R$ 93.67, which the 2026 reduction brings to zero. Net salary R$ 3,631.40.
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Questions
What is deducted from a salary in Brazil?
By law, INSS (social security, 7.5% to 14% by band) and income tax withheld at source. Other deductions depend on what the employee agreed to: transport voucher (up to 6% of the salary), health plan, union fees, payroll loans.
Who pays no income tax in 2026?
Anyone whose taxable monthly pay is up to R$ 5,000.00: the Lei 15.270/2025 reduction cancels the tax. Between R$ 5,000.01 and R$ 7,350.00 the tax is reduced on a sliding scale; above that the full table applies.
Why is the INSS not a flat percentage?
Because it is progressive since 2020: each rate applies only to the part of the salary inside its band. That is why R$ 3,000 pays R$ 248.60 (8.29%), not 12% of everything.
How do dependants change the result?
Each dependant takes R$ 189.59 off the income tax base. They only help when INSS plus dependants (plus alimony) is larger than the simplified discount of R$ 607.20, which the payroll uses when it is better for you.
Does this work for any CLT employee?
For a monthly salary in 2026, yes: the same INSS and income tax rules apply to employees, domestic workers and rural workers. Interns, freelancers and company owners follow other rules.
Is this the exact amount of my payslip?
It is a simulation with the official 2026 tables. Absences, overtime of the month, private pension, union agreements and company rules can change it. Your numbers stay in your browser: nothing is uploaded or saved.