Salário Líquido

INSS and IRRF in 2026

The tables behind a Brazilian payslip, in plain language with official sources.

Official source   Confirm on the official site

INSS table (CLT employee)

Up to R$ 1,6217.5%Official source
R$ 1,621 to R$ 2,902.849%Official source
R$ 2,902.84 to R$ 4,354.2712%Official source
R$ 4,354.27 to R$ 8,475.5514%Official source
Contribution ceilingR$ 8,475.55Official source

Monthly IRRF table

Up to R$ 2,428.80exemptOfficial source
Up to R$ 2,826.657.5% (deduct R$ 182.16)Official source
Up to R$ 3,751.0515% (deduct R$ 394.16)Official source
Up to R$ 4,664.6822.5% (deduct R$ 675.49)Official source
Above R$ 4,664.6827.5% (deduct R$ 908.73)Official source

Deductions and the 2026 reduction

Simplified discountR$ 607.20 per monthOfficial source
Dependant deductionR$ 189.59 per monthOfficial source
Salary up toR$ 5,000: tax reduced to zeroOfficial source
Salary R$ 5,000 to R$ 7,350gradual reduction: R$ 978.62 minus 13.3145% of salaryConfirm on the official site
Above R$ 7,350regular table, no reductionOfficial source

Official sources

FAQ

Why is my IRRF lower than the table says?

The 2026 reduction is subtracted from the calculated tax, and INSS and dependants reduce the base before the table applies.