Brazil Net Salary Calculator
Calculate your net salary in Brazil for 2026: progressive INSS, income tax with the new exemption up to R$ 5,000, dependents and other deductions.
2026 tables: INSS from Interministerial Ordinance MPS/MF No. 13/2026; income tax from Laws No. 15,191/2025 and 15,270/2025.
This is an estimate. Collective agreements, overtime, averages of variable pay and other items can change the real amount; check your payslip.
What it does
This calculator turns a gross CLT salary into the net amount, with the 2026 rules: the progressive INSS table, the income tax table, the choice between legal deductions and the simplified discount, and the new income tax reduction that exempts monthly income up to R$ 5,000 and reduces the tax up to R$ 7,350. It also shows the FGTS the employer deposits, which is not deducted from the salary.
How to use it
- Type the gross monthly salary from your employment contract.
- Add dependents and court-ordered child support, if any, which reduce the income tax.
- Add other deductions from your payslip, such as the health plan or the transport voucher, to see the amount that actually reaches your account.
The arithmetic runs in your browser. Nothing you type is sent anywhere and nothing is stored, so you can use these with real numbers.
Frequently asked questions
How is the INSS calculated?
Progressively, like the income tax: each rate applies only to the part of the salary inside its band. In 2026 the bands are 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. Above the ceiling the deduction stops at R$ 988.09.
Who is exempt from income tax in 2026?
Employees with taxable income of up to R$ 5,000 a month pay no income tax, thanks to the reduction created by Law 15,270/2025. Between R$ 5,000.01 and R$ 7,350.00 the reduction falls gradually, and above R$ 7,350.00 the normal table applies in full.
Why does my net pay rise so little between R$ 5,000 and R$ 7,350?
Because in that range two things happen at once with each extra real: the normal tax grows and the reduction shrinks. Added to the INSS, around half of each extra real goes to deductions, so a raise from R$ 6,000 to R$ 7,000 adds about R$ 490 to the net salary.
What is the simplified discount?
An alternative to the legal deductions (INSS, dependents and child support) worth R$ 607.20 a month, 25% of the exempt band of the table. The law requires the option that is better for the employee, and the calculator chooses it automatically.