Free tool · 2026 tables

Brazil Net Salary Calculator 2026 — Free

Find out how much of a Brazilian gross salary actually lands in the employee's bank account. This calculator applies the official 2026 INSS and IRRF tables used under Brazilian CLT employment, factors in the per-dependent deduction and also shows the 8% FGTS deposit the employer pays on top — free, with no sign-up. All amounts are in Brazilian reais (BRL).

Gross monthly salary (BRL)

Number of dependents

Other deductions

Estimated net salary

R$ 2.751,40

Take-home amount after INSS, IRRF and other deductions.

Gross salary

R$ 3.000,00

INSS (progressive, 2026)

− R$ 248,60

IRRF (2026 table)

− R$ 0,00

Net salary

R$ 2.751,40

FGTS deposited by the employer

8% of gross — not deducted from the salary

R$ 240,00

Net: R$ 2.751,40 (91.7%)INSS: R$ 248,60 (8.3%)IRRF: R$ 0,00 (0.0%)

Estimates based on the 2026 INSS and IRRF tables. This tool is for information only and does not replace the official calculation by an accountant or by eSocial.

How the calculation works

Net salary in Brazil is calculated in two steps. First, INSS (social security) is withheld progressively: each salary band pays its own rate (7.5% up to R$ 1,621.00; 9% from R$ 1,621.01 to R$ 2,902.84; 12% from R$ 2,902.85 to R$ 4,354.27; and 14% from R$ 4,354.28 to R$ 8,475.55), with the contribution capped at R$ 988.09 per month.

Next, IRRF (income tax withheld at source) is calculated on the base net of INSS, after subtracting R$ 189.59 per dependent. The rate of the matching bracket is applied and the standard deduction from the 2026 table is subtracted. Bases up to R$ 2,428.80 are exempt, and the Law 15,270/2026 reduction zeroes the tax for anyone earning up to R$ 5,000 a month.

FGTS is not a deduction: the employer deposits 8% of the gross salary into a government-managed fund account (Caixa) every month, on top of the salary — it never reduces the employee's take-home pay.

2026 INSS table (progressive)

Salary band (2026)	INSS rate
Up to R$ 1.621,00	7.5%
From R$ 1.621,01 to R$ 2.902,84	9%
From R$ 2.902,85 to R$ 4.354,27	12%
From R$ 4.354,28 to R$ 8.475,55	14%
Maximum contribution (cap)	R$ 988,09

2026 IRRF table (monthly)

Tax base (2026)	IRRF rate	Standard deduction
Up to R$ 2.428,80	Exempt	—
From R$ 2.428,81 to R$ 2.826,65	7.5%	R$ 182,16
From R$ 2.826,66 to R$ 3.751,05	15%	R$ 394,16
From R$ 3.751,06 to R$ 4.664,68	22.5%	R$ 675,49
Above R$ 4.664,68	27.5%	R$ 908,73
Deduction per dependent	R$ 189,59 per month

FGTS: employer deposit of 8% on the gross salary — paid by the employer, with no deduction for the employee.

Frequently asked questions

What is the difference between gross and net salary in Brazil?

Gross salary is the amount stated in the employment contract, before any withholding. Net salary is what actually reaches the employee's account after INSS, IRRF and other deductions such as transport vouchers, health plans or court-ordered alimony.

Is FGTS deducted from the employee's salary?

No. The 8% FGTS is an employer obligation, deposited into a fund account at Caixa in the employee's name. It does not reduce net pay — it is an extra amount the employee can withdraw in situations such as dismissal without cause or buying a home.

How does the progressive INSS withholding work in 2026?

INSS does not apply a single rate to the whole salary. Each band pays its own rate: 7.5% up to R$ 1,621.00; 9% on the portion up to R$ 2,902.84; 12% up to R$ 4,354.27; and 14% up to R$ 8,475.55. The maximum monthly contribution is R$ 988.09 (the 2026 cap).

Who is exempt from IRRF in 2026?

Employees whose tax base (gross salary minus INSS and minus R$ 189.59 per dependent) is up to R$ 2,428.80 per month pay no income tax at source under the table. On top of that, since January 2026 (Law 15,270/2026) employees with taxable income up to R$ 5,000 per month are exempt through a tax reduction, which phases out between R$ 5,000.01 and R$ 7,350.

Do dependents reduce the income tax withholding?

Yes. Each dependent reduces the IRRF tax base by R$ 189.59 per month. Children, a spouse and other declared dependents lower the tax withheld — but they do not change the INSS contribution.