Net Salary Calculator (Brazil)
This calculator estimates your net salary in Brazil from your gross monthly pay. It applies the progressive INSS contribution and the 2026 IRRF income-tax table, and shows how much actually reaches your account each month. It is the quickest way to know, before signing a contract or negotiating a raise, how much you really take home.
Rough estimate using the 2026 INSS and IRRF tables. It does not include dependents, alimony, or other deductions. It is an approximation; for the exact figure, check your payslip or an accountant.
Net monthly salary
INSS
IRRF
Effective rate
Gross monthly salary (R$)
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How it works
The calculation mirrors what you see on your holerite (or contracheque) under a CLT contract. First the INSS is deducted, applied progressively band by band (faixa by faixa): 7.5% on the part up to R$1,621.00, 9% on the slice up to R$2,902.84, 12% up to R$4,354.27, and 14% up to the cap of R$8,475.55; above that cap the contribution freezes at R$988.09. The gross minus INSS forms the IRRF base, to which the rate of its band is applied and the matching deductible amount subtracted. On top of that comes the 2026 change: anyone earning up to R$5,000 a month is exempt (isento) from IRRF, and between R$5,000 and R$7,350 a gradual reduction softens the jump. The net salary is the gross minus INSS minus IRRF.
How the net salary is calculated in Brazil in 2026
The deduction is built in two layers, both progressive and both computed monthly on the gross salary. The INSS falls only on the portion of the salary within each band; the IRRF is calculated afterwards, on the gross minus INSS, applying the band rate and subtracting a fixed amount. The table assumes a simplified case, with no dependents, alimony, or other legal deductions:
| Tax | Monthly band / rate | Note |
|---|---|---|
| INSS — 7.5% | Up to R$1,621.00 | Falls only on the part of the salary inside the band (progressive). |
| INSS — 9% | R$1,621.01 to R$2,902.84 | Added on top of the previous band. |
| INSS — 12% | R$2,902.85 to R$4,354.27 | Third contribution band. |
| INSS — 14% | R$4,354.28 to R$8,475.55 | Cap: above this the deduction freezes at R$988.09. |
| IRRF — exempt | Base up to R$2,428.80 | Base = salary − INSS. There is also an effective exemption up to R$5,000 gross. |
| IRRF — 7.5% | Base R$2,428.81 to R$2,826.65 | R$182.16 is subtracted from the tax. |
| IRRF — 15% | Base R$2,826.66 to R$3,751.05 | R$394.16 is subtracted. |
| IRRF — 22.5% | Base R$3,751.06 to R$4,664.68 | R$675.49 is subtracted. |
| IRRF — 27.5% | Base above R$4,664.68 | R$908.73 is subtracted. |
A step-by-step example
Take a gross salary of R$4,000 a month (CLT contract, no dependents). First comes the INSS, band by band: 7.5% on the first R$1,621.00 (R$121.57), 9% on the slice up to R$2,902.84 (R$115.37), and 12% on the rest up to R$4,000 (R$131.66). Adding up, the INSS is R$368.60. The IRRF base becomes R$4,000 − R$368.60 = R$3,631.40, but since the gross does not reach R$5,000 it falls under the 2026 exemption and the IRRF is zero. The net salary is therefore R$3,631.40, an effective rate of 9.21%. If the same worker earned R$8,000, the INSS would almost hit the cap (R$921.51), the IRRF would appear (R$1,037.85), and the net would drop to R$6,040.63 — around a 24.5% deduction. Outside this monthly calculation are the 13º salário, an extra month of pay disbursed in two installments at year-end and taxed separately, and the FGTS: a deposit of 8% of the salary that the employer makes into an account in your name at the Caixa. The FGTS is not subtracted from your net pay, but it is part of the total compensation of a CLT job.
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Preguntas frecuentes
- How does the progressive INSS deduction work?
- The INSS does not apply a single rate to the whole salary; it goes by bands (faixas): 7.5% on the first part (up to R$1,621), 9% on the next, 12% on the following one, and 14% up to the cap of R$8,475.55. Each tier taxes only the portion of the salary that falls inside it, and above the cap the contribution stops growing: it freezes at R$988.09.
- What is the IRRF and when am I exempt?
- The IRRF (Imposto de Renda Retido na Fonte) is the income tax the employer withholds each month, calculated on the gross minus INSS. In 2026 anyone earning up to R$5,000 a month is exempt (isento); between R$5,000 and R$7,350 a gradual reduction applies, and only above that do you pay the full table rate (up to 27.5%).
- Does the FGTS come out of my salary?
- No. The FGTS (Fundo de Garantia do Tempo de Serviço) is a deposit of 8% of the salary that the employer makes into an account in your name at the Caixa; it is not deducted from your net pay. You withdraw it in situations set by law, such as dismissal without cause, buying a home, or retirement. That is why it does not appear as a deduction on the holerite.
- How is the 13º salário calculated?
- The 13º (gratificação natalina) equals an extra month of salary, proportional to the months worked in the year (1/12 per month). It is paid in two installments, usually in November and December, and taxed separately from the monthly salary, with its own INSS and IRRF deduction. This calculator estimates the monthly net, not the 13º.
- Why does the net differ so much between CLT and PJ?
- Under CLT the employer withholds INSS and IRRF and provides benefits such as FGTS, vacation, and the 13º; the net is what this tool estimates. As a PJ (pessoa jurídica) you invoice through your own company: there is no INSS withheld and no FGTS, you pay taxes under the company regime (the Simples Nacional, for example), and you arrange pension and other benefits yourself. That is why, for the same gross value, the net pay and social protection differ considerably.