Brazil net salary calculator for 2026

How it works

First apply each employee INSS rate only to the salary slice in its band, stopping at the contribution ceiling. The 2026 employee bands end at BRL 1,621.00, 2,902.84, 4,354.27 and 8,475.55, with rates of 7.5%, 9%, 12% and 14% respectively.

For IRRF, the automatic option chooses the larger of legal deductions (INSS, BRL 189.59 per eligible dependent and entered deductions) or the BRL 607.20 monthly simplified discount. Apply the existing progressive table to the resulting non-negative base. Then apply the separate income-based reduction introduced for January 2026.

IRRF = max(0, table tax − income reduction)
Monthly net = gross − INSS − IRRF

For gross taxable monthly income up to BRL 5,000, relief is limited to the table tax and BRL 312.89. For income above BRL 5,000 through BRL 7,350, relief is the smaller of table tax and max(0, 978.62 − 0.133145 × gross taxable income). Above BRL 7,350 there is no reduction. The reduction uses income before deductions, not the taxable base. These rules come from Receita Federal's 2026 monthly tables.

Each INSS band is truncated to cents before summing, as required by eSocial section 5.2. Other calculations retain intermediate precision and display money to two decimals. Ordinary salary IRRF of BRL 10 or less after relief is exempt from withholding under RIR/2018 article 785; the breakdown distinguishes calculated tax from withholding. The 12-month result repeats regular monthly pay; it is not annual income-tax liability. Legal deductions are tax-base adjustments, not additional cash deductions in this estimate.

Worked examples

BRL 5,000 regular salary

With no dependents or other deductions, INSS is BRL 501.50. The automatic method uses BRL 607.20, giving a BRL 4,392.80 tax base. IRRF is zero after relief and net pay is BRL 4,498.50 per month. Twelve regular months project to BRL 53,982.00.

Official BRL 6,000 simplified-discount example

Select the simplified method at BRL 6,000. The tax base is BRL 5,392.80; table tax is BRL 574.29 and relief is BRL 179.75. IRRF is BRL 394.54, matching Receita Federal’s published example. Automatic deduction selection can give a different result when legal deductions are higher.

Frequently asked questions

Sources

• eSocial manual — section 5.2 band truncation (checked 2026-11-14)
• Receita MAFON — withholding exemption, article 785 (checked 2026-11-14)
• Receita Federal — 2026 monthly tax and reduction tables (checked 2026-11-14)
• INSS — 2026 employee contribution table (checked 2026-11-14)
• Receita Federal — 2026 reduction guidance and worked examples (checked 2026-11-14)