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Brazil Salary Calculator (INSS & IRRF)
Work out your net salary (salário líquido) after INSS and IRRF income tax, monthly or yearly, using the 2026 tables. Free, no sign-up, and nothing you type is stored on our servers.
How to Work Out Your Salário Líquido
Enter Your Salary
Type your gross monthly salary (salário bruto) from your CLT contract or payslip, plus any other taxable pay such as overtime or commission.
Choose Your Options
Pick the number of dependants for IRRF, how the deduction is chosen, and whether your employer pays the 20% employer INSS.
See Your Take-Home
Get your net pay, INSS, IRRF band by band with the 2026 reduction, and FGTS, then download a payslip.
Frequently Asked Questions
How is INSS worked out in 2026?
INSS for employees is progressive: 7.5% on pay 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 (teto) of R$ 8,475.55 (Portaria Interministerial MPS/MF nº 13/2026, from January 2026). Each rate applies only to the slice of pay in its band, so the most an employee pays is about R$ 988.09 a month.
Is income up to R$ 5,000 exempt from IRRF in 2026?
Yes, in practice. Lei 15.270/2025 added a monthly reduction from January 2026: if your taxable income is up to R$ 5,000.00, the reduction (up to R$ 312.89) cancels the tax completely. From R$ 5,000.01 to R$ 7,350.00 the reduction is R$ 978.62 minus 0.133145 times your taxable income, so it shrinks to zero at R$ 7,350. Above that the normal table applies in full. The reduction is based on your total taxable pay, not on the tax base after deductions.
What is the desconto simplificado?
Instead of deducting INSS, dependants and other legal deductions, the payer can deduct a flat R$ 607.20 a month (the desconto simplificado). The calculator uses whichever is larger by default, as the Receita Federal examples do, or you can force one method with the Deduction Method option. Each dependant is worth R$ 189.59 a month under legal deductions.
What does my employer pay on top of my salary?
Your employer deposits 8% of your pay into your FGTS account; it is not taken from your salary. Most companies outside Simples Nacional also pay 20% employer INSS (INSS patronal), plus an accident-risk rate (RAT, 1% to 3% adjusted by the FAP) and third-party contributions (Sistema S and others) that vary by activity. Only FGTS and the 20% are shown here.
Does it include the 13º salário and holiday pay?
No. The 13º salário and holiday pay (férias plus one third) are taxed separately when paid, so they are not included. The yearly view is simply 12 months of normal salary.
Is this an official Receita Federal calculator?
No. This is an estimate, not official tax advice. It uses the published INSS and Receita Federal tables for 2026, but alimony, private pension, health plans, PLR, benefits and your employer’s payroll can change the figure, so always check your holerite, ask HR or use the Receita Federal’s own tools.