Brazil net salary calculator 2026
Enter the gross salary and see the payslip: INSS, income tax (IRRF), dependants and the total cost for the employer.
Rates for 2026
How we calculate net pay
INSS comes off first, progressively: 7.5% up to R$ 1,621, 9% up to R$ 2,902.84, 12% up to R$ 4,354.27 and 14% up to the ceiling of R$ 8,475.55.
Income tax (IRRF) applies to what remains after INSS and dependants (R$ 189.59 each), or after the simplified discount of R$ 607.20, whichever is better. For 2026 a reduction brings the tax to zero up to R$ 5,000 per month and fades out by R$ 7,350.
The employer pays on top employer INSS (20%), RAT/FAP, third-party contributions and the FGTS deposit of 8%, which goes into your own account and is not deducted from your pay.
FAQ
Is income up to R$ 5,000 per month tax-free in 2026?
Monthly IRRF is zero up to R$ 5,000 because of a reduction created by Law 15.270/2025. INSS is still deducted.
What is the minimum wage in 2026?
The national minimum wage is R$ 1,621.
Is FGTS deducted from my salary?
No. The employer deposits 8% into an account in your name on top of your salary.