Brazil Net Salary Calculator (Salário Líquido)
Last updated: July 16, 2026
Calculate your net salary
How is this calculated?
INSS uses the 2026 progressive table: 7.5% up to R$1,621.00, 9% up to R$2,902.84, 12% up to R$4,354.27, and 14% up to the R$8,475.55 ceiling — each rate applies only to the slice of salary inside its bracket (maximum contribution ≈ R$988.09).
IRRF applies the monthly progressive table (exempt up to R$2,428.80, then 7.5% to 27.5% with the standard deduction amounts) to your salary minus INSS and minus R$189.59 per dependent. On top of that, Law 15,270/2025 makes gross salaries up to R$5,000/month fully exempt in 2026 and phases the benefit out gradually up to R$7,350.
Frequently asked questions
Why is my income tax zero in 2026?
From January 2026, a new law effectively exempts workers earning up to R$5,000 gross per month from IRRF withholding, with a partial reduction for salaries between R$5,000 and R$7,350. If your gross salary is in that range, your withholding drops or disappears even though the underlying progressive table is unchanged.
Does this include FGTS?
No — FGTS (8% of salary) is paid by the employer on top of your salary and is not deducted from your pay, so it doesn't affect your net salary. Use our FGTS calculator to project that balance.
Sources:Receita Federal do Brasil · INSS — Instituto Nacional do Seguro Social
This calculator provides a general estimate based on the official 2026 INSS and IRRF tables and Law 15,270/2025. It does not replace your actual payslip or advice from your employer's payroll department or an accountant.