Brazil net salary calculator 2026 (CLT employment)
Enter a gross monthly salary and instantly see the employee’s INSS contribution, the 2026 income tax withholding (IRRF) including the Lei 15.270/2025 reduction, and the resulting net pay.
| Gross monthly salary | R$4,500.00 |
|---|---|
| INSS (social security) | R$431.52 |
| IRRF due | R$0.00 |
| Net salary | R$4,068.48 |
- Deductions used for IR
- R$607.20 simplified discount
- Income tax base
- R$3,892.80
- IRRF per table
- R$200.39
- Lei 15.270/2025 reduction
- R$200.39
- Total effective rate
- 9.59%
Estimate only; it does not replace an accountant, an employment lawyer or the official calculation by the employer/Receita Federal.
Tables in force on 11/13/2026 — source: Employee INSS (progressive table) · Income tax withholding (IRRF) — monthly table · Monthly IRRF reduction (zero tax up to R$ 5,000) · all tables and sources
How it is calculated
Brazilian payslips (holerites) for employees hired under the CLT, the national labour code, show two compulsory deductions: INSS (social security) and IRRF (income tax withheld at source). This simulator reproduces both for a standard month.
1. Employee INSS, bracket by bracket
INSS is progressive: each rate applies only to the slice of salary inside its bracket, and each slice is rounded to the cent before adding up.
- up to R$1,621.00: 7.5%
- R$1,621.01 to R$2,902.84: 9%
- R$2,902.85 to R$4,354.27: 12%
- R$4,354.28 to R$8,475.55: 14%
Above R$8,475.55 (the ceiling, teto) the contribution stops growing; the simulator caps the base and tells you when that happens.
2. Income tax base
The simulator adds up the legal deductions — INSS, R$189.59 per dependant, court-ordered alimony and any private pension (PGBL) you enter — and compares them with the simplified monthly discount of R$607.20. Whichever is larger is used. "Other deductions" (transport voucher, health plan and so on) reduce net pay but do not lower the tax base.
3. IRRF progressive table
The 2026 monthly table: zero up to R$2,428.80; 7.5% up to R$2,826.65 (minus R$182.16); 15% up to R$3,751.05 (minus R$394.16); 22.5% up to R$4,664.68 (minus R$675.49); 27.5% above that (minus R$908.73). Tax = base × rate − the deduction amount.
4. The Lei 15.270/2025 reduction
Since January 2026 a monthly reduction is applied, calculated on gross taxable income rather than on the tax base:
- gross up to R$5,000.00: up to R$312.89, never more than the tax itself — in practice zero tax;
- R$5,000.01 to R$7,350.00:
R$978.62 − 0.133145 × gross, also limited to the tax; - above R$7,350.00: no reduction.
5. Net salary
Net = gross − INSS − IRRF − alimony − private pension − other deductions. The effective rate shown is (INSS + IRRF) ÷ gross.
What is not included
The simulator models a plain month of fixed salary. Overtime, night premium, absences, vacation pay and the 13º salário (the mandatory year-end bonus) have their own simulators or must be added to the gross by you. Union dues or company-specific deductions only count if you enter them. The result is an estimate; the official figure is the one on the payslip issued by the employer’s payroll.
Worked example
The example uses a gross salary of R$6,000.00, one dependant and R$150.00 of other deductions. Adding the four brackets, INSS comes to R$641.52. The legal deductions (INSS + R$189.59 for the dependant = R$831.11) beat the simplified discount, so the tax base is R$5,168.89. In the 27.5% bracket the table tax would be R$512.71. Because the gross falls between R$5,000.01 and R$7,350.00, Lei 15.270 knocks off R$179.75 (978.62 − 0.133145 × 6,000), leaving IRRF of R$332.96. After the R$150.00 of other deductions, net pay is R$4,875.52 — an effective rate of about 16.2%. Change any field and use "Copy simulation link" to save or share the scenario.
- Gross monthly salary
- R$6,000.00
- Dependants for income tax
- 1
- Court-ordered alimony
- R$0.00
- Private pension (PGBL/fund)
- R$0.00
- Other deductions (transport, health plan…)
- R$150.00
| Gross monthly salary | R$6,000.00 |
|---|---|
| INSS (social security) | R$641.52 |
| IRRF due | R$332.96 |
| Other deductions (transport, health plan…) | R$150.00 |
| Net salary | R$4,875.52 |
- Deductions used for IR
- R$831.11 legal deductions
- Income tax base
- R$5,168.89
- IRRF per table
- R$512.71
- Lei 15.270/2025 reduction
- R$179.75
- Total effective rate
- 16.24%
Frequently asked questions
Do employees earning up to R$5,000 still pay income tax in 2026?
On monthly payroll withholding, usually not. The Lei 15.270/2025 reduction is worth up to R$312.89 a month for gross taxable income up to R$5,000.00, which cancels the table tax in that range. INSS is still deducted as normal. The annual income tax return follows its own rules and can give a different outcome if there is other income.
Why does the simulator sometimes use R$607.20 instead of my deductions?
Because the simplified monthly discount of R$607.20 replaces the legal deductions whenever it is larger. On lower salaries INSS alone is usually below that amount, so the simplified discount produces a lower tax base. The simulator automatically chooses the more favourable option and shows which one it used in the result breakdown.
What is the difference between gross and net salary in Brazil?
Job offers and employment contracts in Brazil normally state the gross monthly salary (salário bruto). The employee receives the net amount (salário líquido) after INSS, income tax and any other agreed deductions. Employers also pay their own payroll charges on top of the gross, which do not affect the employee’s net pay; the employer cost simulator covers those.
Do transport vouchers or health plans reduce income tax?
Not in the monthly withholding. That is why the simulator has a separate "Other deductions" field: it lowers net pay without changing the tax base. For the transport voucher (vale-transporte), enter the exact amount shown on the payslip. Medical expenses can only be claimed in the annual return.
Why does my payslip show a slightly different figure?
Common reasons are overtime, absences, premiums, a mid-month salary advance, union dues or internal company deductions that were not entered here, plus occasional cent differences from rounding. This tool gives an estimate; the official amount is always the one calculated by the employer’s payroll. If the gap is large, ask HR for the calculation breakdown.
How does the INSS ceiling work?
The employee contribution is calculated on at most R$8,475.55. Anyone earning more pays the same INSS as someone earning exactly the ceiling, and the simulator flags when the base has been capped. Income tax has no ceiling: above a tax base of R$4,664.68, the 27.5% rate applies to everything beyond it.
Legal basis
- INSS — 2026 monthly contribution table
- Receita Federal — 2026 IRRF tables
- Receita Federal — Lei 15.270/2025 examples
- Lei 8.212/1991 (social security funding)
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Updated Nov 13, 2026 · by Juliana Costa