Brazil INSS Calculator for the Self-Employed (Contribuinte Individual)
Calculate the INSS a self-employed person pays in Brazil in 2026: 20% of the income, the simplified 11% plan or 5% for low income, with the yearly total.
What it does
A self-employed person (contribuinte individual) pays INSS on their own. In the normal plan it is 20% of the monthly income, never below the minimum wage (R$ 1,621 in 2026) nor above the ceiling (R$ 8,475.55), which gives access to every benefit. The simplified plan charges 11% of the minimum wage, and people without own income from low-income families can pay 5%, but these two do not count for retirement by contribution time.
How to use it
- Type your monthly income.
- Choose the plan.
- Read the monthly contribution and the total for the year.
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 much does a self-employed person pay to INSS in 2026?
In the normal plan, 20% of the income: from R$ 324.20 (on the minimum wage) to R$ 1,695.11 (on the ceiling). In the simplified plan, R$ 178.31 a month.
What do I lose with the simplified 11% plan?
Retirement by contribution time and benefits above the minimum wage. You keep retirement by age, sickness benefit and maternity pay.
What if a company already withheld 11%?
Then you pay 20% only on the income that had no withholding, such as work for individuals, up to the ceiling; the 11% withheld already counts as your contribution.
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