Brazil RPA Calculator for Freelancers (INSS, IRRF, ISS)
Calculate a freelancer's RPA (Recibo de Pagamento Autônomo) in Brazil: 11% INSS, withholding income tax, the city's ISS, the net amount and the company cost.
What it does
The RPA is the receipt a company issues when it pays a self-employed person with no company of their own. The company withholds 11% INSS (up to the ceiling), income tax by the monthly table with the 2026 reduction, and, where the city requires it, ISS at 2% to 5%. Besides the amount of the service, a company outside the Simples Nacional pays 20% employer INSS on it.
How to use it
- Type the gross amount of the service and the city's ISS rate.
- Type the dependents and choose the regime of the paying company.
- Read the withholdings, the net amount and the company's cost.
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
What is withheld on a R$ 3,000 RPA?
R$ 330 of INSS (11%), no income tax (it is cancelled by the 2026 reduction) and, with 5% ISS, R$ 150: the freelancer receives R$ 2,520.
Does every city charge ISS on RPA?
No. Some cities charge a fixed yearly ISS for registered freelancers instead; if yours does, type 0 for the rate.
What does the RPA cost the company?
The gross amount plus 20% employer INSS when the company is not in the Simples Nacional (or is in Annex IV): R$ 3,000 costs R$ 3,600.
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