Brazil / Payroll
Brazilian Net Salary Calculator: INSS and IRRF 2026
Estimate salário líquido, Brazilian take-home salary, using the 2026 INSS and IRRF tables. Compare legal and simplified tax deductions and show employer FGTS separately.
Brazilian Net Salary Calculator: INSS and IRRF 2026: Adds the progressive employee INSS bands up to the ceiling, then compares legal IRRF deductions with the simplified monthly deduction. The larger deduction is used, followed by the 2026 gross-income reduction. Travel benefit withholding is capped at the smaller of cost and 6% of salary. FGTS is an employer deposit. Estimates cover ordinary CLT employment; collective agreements, court rulings and special regimes are not modelled. Runs 100% locally in your browser with zero server file uploads.
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Brazil · 2026 · BRL
Monthly payslip estimate
| Item | Amount | Working / legal basis |
|---|---|---|
| Gross salary | R$ 6.000,00 | Monthly taxable pay |
| Employee INSS | -R$ 641,51 | Progressive bands; capped at R$ 8.475,55. EC 103/2019, art. 28. |
| IRRF | -R$ 385,10 | Better of legal and simplified deductions; Lei 15.270/2025 reduction |
| Vale-transporte | R$ 0,00 | Smaller of cost and 6% of salary; Decreto 95.247/1987, art. 9. |
| Health plan | R$ 0,00 | Payslip deduction; no monthly IRRF deduction here |
| Other deductions | R$ 0,00 | Entered deduction |
| Net salary | R$ 4.973,39 | Gross minus employee deductions |
| Employer FGTS deposit | R$ 480,00 | Salary × 8%; outside employee deductions. Lei 8.036/1990, art. 15. |
| Effective INSS / IRRF | 10.69% / 6.42% | Each employee tax divided by gross salary |
INSS and IRRF working
- INSS band 1: R$ 1.621,00 × 7.5% = R$ 121,57
- INSS band 2: R$ 1.281,84 × 9% = R$ 115,37
- INSS band 3: R$ 1.451,43 × 12% = R$ 174,17
- INSS band 4: R$ 1.645,73 × 14.000000000000002% = R$ 230,40
INSS is rounded once after adding the bands; capped wage base R$ 6.000,00. Portaria MPS/MF 13/2026.
Legal deduction R$ 641,51; simplified deduction R$ 607,20. Selected: Legal deductions.
IRRF base R$ 5.358,49 × 27.500000000000004% − R$ 908,73 = R$ 564,85; 2026 reduction R$ 179,75; IRRF R$ 385,10. Lei 9.250/1995, arts. 3-A and 4.
The 2026 reduction uses taxable income before deductions: zero tax through R$ 5,000; R$ 978.62 − 0.133145 × income through R$ 7,350. Lei 15.270/2025.
Estimates for ordinary CLT employment; collective agreements, court rulings and special regimes are not modelled.
2026 national minimum wage: R$ 1.621,00. Regional and occupational floors can differ.
2026 payroll taxes
2026 employee INSS bands are progressive, with a wage ceiling. The official Portaria MPS/MF 13/2026 (https://www.gov.br/previdencia/pt-br/assuntos/rpps/documentos/PortariaInterministerialMPSMF13de9dejaneirode2026.pdf) supplies the table.
The Receita Federal 2026 monthly table (https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026) supplies IRRF bands and deductions. Lei 15.270/2025 (https://www.planalto.gov.br/ccivil_03/_ato2023-2026/2025/lei/l15270.htm) adds a reduction based on taxable income before deductions.
Employer deposits and travel benefit
Lei 8.036/1990 article 15 (https://www.planalto.gov.br/ccivil_03/leis/l8036consol.htm) sets FGTS deposits. Decreto 95.247/1987 articles 9–11 (https://www.planalto.gov.br/ccivil_03/decreto/d95247.htm) governs the employee travel benefit share.
How to use it
- Enter gross monthly salary and eligible dependants.
- Add monthly travel benefit cost, health plan and other deductions; choose apprentice status if applicable.
- Check the selected tax deduction method, effective employee tax rates and net salary.
Privacy & limitations
Your salary, dates and other inputs stay in your browser. Nothing is uploaded.
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Frequently asked questions
How is the R$ 5,000 exemption applied?
The monthly progressive table still applies. Lei 15.270/2025 reduces the resulting tax to zero for taxable monthly income through R$ 5,000, then reduces the benefit linearly through R$ 7,350. The income test happens before legal or simplified deductions.
Does the simplified deduction also reduce INSS?
No. It only replaces legal deductions when calculating IRRF. INSS remains an employee payroll deduction even when the simplified method gives a better income tax result.
Why is FGTS outside net salary?
FGTS is paid by the employer into the linked account. Ordinary deposits are 8% of eligible pay, or 2% for an apprentice; neither is subtracted from the employee salary. Health plan and other entered deductions reduce net pay but are not treated as monthly IRRF deductions here.
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