Brazil Net Salary Calculator
Calculate your Brazilian CLT take-home pay with the 2026 INSS table and the new Lei 15.270/2025 income-tax reduction — INSS, IRRF, dependents and the simplified discount, step by step.
More deductions — alimony and other discounts
Alimony reduces the IRRF base (legal-deduction route). Other discounts only reduce the final take-home pay.
2026 tables — INSS: Portaria MPS/MF 13/2026 · IRRF: Lei 15.270/2025 reduction included · checked 2026-08-14.
Step-by-step breakdown
13º salário? See the 13th salary calculator · validate a CPF/CNPJ: CPF/CNPJ validator.
Estimate for a standard CLT paycheck. Real payslips may add union dues, benefit co-pays or company-specific discounts — always check your holerite. Not legal or accounting advice.
From gross to take-home pay, the 2026 way
INSS is charged in progressive slices (7.5% to 14%, capped at the R$ 8,475.55 ceiling). The IRRF base then takes either your legal deductions or the R$ 607.20 simplified discount — whichever taxes you less — and finally the new Lei 15.270/2025 reduction zeroes the tax for gross taxable income up to R$ 5,000 a month. Everything runs in your browser; your salary never leaves this page.
Salário líquido — your take-home pay under Brazil's CLT — is what remains after INSS social security and IRRF income tax leave your gross salary. This calculator uses the 2026 tables: the INSS brackets from Portaria Interministerial MPS/MF 13/2026 (7.5% to 14% in progressive slices, ceiling R$ 8,475.55) and the IRRF monthly table with the new Lei 15.270/2025 reduction. Everything runs locally in your browser — your salary is never uploaded.
The year 2026 changed Brazilian paychecks: the reduction created by Lei 15.270/2025, in force since January 1st, 2026, zeroes the withholding for gross taxable income up to R$ 5,000 a month and shrinks it gradually up to R$ 7,350. The reduction is keyed to your gross taxable income — not to the calculation base — and by art. 3º-A §3º it also applies to the 13º salário. Over 15 million workers stopped paying monthly income tax under this rule.
A common mistake is reading the INSS table as flat rates: earning R$ 3,000 does not mean paying 12% on everything. Each slice of salary pays its own rate — 7.5% up to R$ 1,621, then 9%, 12% and 14% — so the effective rate is always lower than the nominal one (R$ 248.60 on R$ 3,000, an effective 8.3%). The tool also compares your legal deductions against the R$ 607.20 simplified discount and automatically uses whichever leaves less tax, exactly as employers must.
FAQ
How is net salary calculated in Brazil in 2026?
Three steps: (1) INSS in progressive slices — 7.5% up to R$ 1,621.00, 9% to R$ 2,902.84, 12% to R$ 4,354.27 and 14% to R$ 8,475.55, capped at R$ 988.09; (2) IRRF on your gross minus deductions (INSS, R$ 189.59 per dependent, alimony) or minus the R$ 607.20 simplified discount, whichever taxes you less; (3) the Lei 15.270/2025 reduction is subtracted from that tax. Net salary = gross − INSS − IRRF − other discounts.
Who pays zero income tax in 2026?
Anyone whose gross taxable income is up to R$ 5,000 per month: the Lei 15.270/2025 reduction (up to R$ 312.89) wipes the monthly withholding to zero. Between R$ 5,000.01 and R$ 7,350 the reduction phases out; above R$ 7,350 there is none. The progressive table itself did not change — the exemption works as a discount applied after it.
What is the simplified discount and when does it win?
It replaces all legal deductions (INSS, dependents, alimony) with a flat R$ 607.20 off the IRRF base. It usually wins for lower salaries, where R$ 607.20 exceeds the actual INSS withheld. The calculator computes both routes and picks the cheaper one automatically — the same choice your employer is required to make.
Does FGTS reduce my net salary?
No. FGTS (8% of gross) is deposited by the employer into your account on top of your salary — it never leaves your paycheck, so this calculator doesn't subtract it. Union dues, health-plan co-pays and transport vouchers do reduce take-home pay; add them under Other discounts.
Which tax year does this calculator use?
2026 only, and the page says so: INSS from Portaria Interministerial MPS/MF 13/2026 (minimum wage R$ 1,621.00, ceiling R$ 8,475.55) and the IRRF monthly table in force since May 2025 plus the Lei 15.270/2025 reduction. The tables live in a separate, year-stamped data file — rules last checked 2026-08-14.
Is the 13º salário taxed the same way?
Almost: the 13º is taxed exclusively at source, separately from the month's salary, so it never pushes your December pay into a higher bracket. By art. 3º-A §3º of Lei 9.250/1995 the 2026 reduction also applies to it. Use our 13th salary calculator to see both installments with INSS and IRRF.