Brazil Net Salary Calculator (Salário Líquido)

How it works

A CLT worker's take-home pay is the gross salary less INSS and IRRF. This is an estimate of those two federal deductions — not tax advice, and it does not include things like health-plan or transport-voucher discounts set by your employer.

INSS (social security) is charged on progressive bands (7.5% / 9% / 12% / 14%) up to a ceiling (teto). Above the teto the contribution stops, so it never exceeds a fixed maximum.

IRRF (withheld income tax) is charged on a base de cálculo: the gross minus INSS and a deduction per dependent — or a flat simplified discount (R$607.20) when that is larger. The progressive table then applies, and from the resulting tax the 2026 redutor (Lei 15.270/2025) is subtracted:

IRRF = table tax − redutor

The redutor fully covers the tax for income up to R$5,000 and shrinks linearly to zero at R$7,350, above which normal tax applies. Net pay is then:

líquido = bruto − INSS − IRRF − outros descontos

Worked example

Take a R$5,000 gross salary with no dependents. INSS on the progressive bands is R$501.51. For the IRRF base, the simplified discount (R$607.20) beats INSS, so the base is 5,000 − 607.20 = R$4,392.80; the table tax is 4,392.80 × 22.5% − 675.49 = R$312.89. Because the salary is at or below R$5,000, the redutor (R$312.89) cancels it, so IRRF = R$0. Net salary = 5,000 − 501.51 = R$4,498.49.

Frequently asked questions

How is net salary calculated in Brazil?

Subtract INSS, then IRRF, from the gross. INSS is progressive up to the teto; IRRF taxes the amount left after INSS and deductions, minus the 2026 redutor. What remains (less any employer discounts) is the take-home pay.

How much is the INSS deduction?

INSS is charged on bands of 7.5%, 9%, 12% and 14% up to the ceiling of R$8,475.55, so the 2026 contribution tops out at **R$988.09** per month no matter how high the salary.

What is the 2026 IRRF redutor?

A monthly reduction created by Lei 15.270/2025: it fully offsets the income tax for gross income up to R$5,000 and decreases linearly to zero at R$7,350 (978.62 − 0.133145 × gross). Above R$7,350 the full table tax applies.

Is a salary up to R$5,000 really tax-free in 2026?

Effectively yes. The IRRF base uses the R$607.20 simplified discount, which keeps the table tax at or below the R$312.89 the redutor covers, so the income tax comes out to zero.

Do dependents reduce the tax?

Yes — each dependent adds a R$189.59 monthly deduction to the itemized base. The calculator uses whichever base is lower (itemized with dependents, or the R$607.20 simplified discount), which is what payroll does.

What counts as "other deductions"?

Post-tax discounts your employer applies — transport voucher, meal card, health-plan share, advances. They lower take-home pay but not the INSS or IRRF base, so enter them separately.