Gross-to-Net Salary Calculator for Brazil (INSS + IRRF 2026)
● Updated August 20, 2026 · 2026 figures — Brazil revises payroll tables every January
Between the gross salary on a Brazilian offer letter and the money that reaches the employee's bank account sit exactly two statutory withholdings: INSS (social security — progressive from 7.5% to 14%, capped at ≈R$ 988.09/month in 2026) and IRRF (income tax at source — 0% to 27.5%, now subject to the Law 15,270/2025 reduction that zeroes the tax on monthly taxable earnings up to R$ 5,000). The result in 2026: net pay runs from ≈92% of gross at the minimum wage down to ≈74% at R$ 10,000. The calculator on this page runs the official 2026 tables — INSS bracket by bracket, both IRRF deduction routes, dependents, and the Law 15,270 reduction — and shows the full memory of the calculation, so every cent can be audited. The guide under it does the same math by hand.
One cultural fact foreign employers learn quickly: Brazilian candidates negotiate net, not gross. "R$ 10,000" means gross to your payroll and R$ 7,442.36 to the candidate's mental math, so converting in both directions with the current-year tables is a hiring skill, not an accounting detail. (What that employee costs you is a third number entirely — ≈R$ 16,220/month — covered in our true cost of a CLT employee guide.)
Key numbers for 2026
- Employee INSS: four brackets — 7.5%, 9%, 12%, 14% — applied by slice; contribution salary capped at R$ 8,475.55, maximum withholding ≈R$ 988.09/month (Portaria Interministerial MPS/MF nº 13/2026)
- IRRF progressive table: unchanged since May 2025 — exempt up to R$ 2,428.80, top rate 27.5% above R$ 4,664.68 (Receita Federal, 2026 tables)
- IRRF deductions: R$ 189.59/month per dependent, or the optional simplified discount of R$ 607.20/month — whichever produces less tax
- Law 15,270/2025: IRRF zeroed for monthly taxable earnings up to R$ 5,000.00 (a reduction of up to R$ 312.89), with a linear phase-out up to R$ 7,350.00; nothing changes above that
- National minimum wage 2026: R$ 1,621.00/month (Decreto nº 12.797/2025) — re-issued every January, together with the INSS brackets
- Net-pay reference points: R$ 5,000 gross → R$ 4,498.49 net (90.0%); R$ 10,000 gross → R$ 7,442.36 net (74.4%)
Enter a gross monthly salary and the number of IRRF dependents; tick the comparison box to see the two IRRF deduction routes side by side.
Gross-to-net salary calculator — Brazil 2026
Runs the official 2026 tables: progressive INSS with bracket memory, IRRF by the better of legal deductions vs. the R$ 607.20 simplified discount, and the Law 15,270/2025 reduction.
Statutory employee withholdings only (INSS + IRRF). Contractual lines — transport-voucher 6% co-pay, meal/health co-pays, union dues, judicial alimony — are not included. Educational estimate — not legal or tax advice.
How gross-to-net works: two deductions, in a fixed order
Brazilian monthly withholding is a strict sequence — each step feeds the next, which is why a spreadsheet that "just applies 27.5%" is off by hundreds of reais:
- Start from taxable gross remuneration: base salary plus habitual taxable extras (overtime, commissions, night premium).
- Withhold INSS first, computed progressively by bracket and capped at the R$ 8,475.55 contribution ceiling.
- Build the IRRF base by one of two routes: legal deductions (gross − the INSS actually withheld − R$ 189.59 per dependent − judicially ordered alimony) or the simplified discount (gross − a flat R$ 607.20). Payroll must apply whichever route produces less tax that month.
- Apply the progressive IRRF table to that base — five bands from exempt to 27.5%, each with a fixed deductible portion subtracted.
- Apply the Law 15,270/2025 reduction after the table, based on gross taxable earnings: it zeroes the tax up to R$ 5,000 and shrinks it up to R$ 7,350.
- Net = gross − INSS − IRRF. Everything else on a Brazilian payslip — transport-voucher co-pay, meal-plan share, health-plan share, union dues — is contractual or opt-in, not a statutory tax.
Step 1 — INSS: progressive by slice, capped at the ceiling
The 2026 employee table, in force since the January competence (Portaria Interministerial MPS/MF nº 13/2026):
| Contribution salary (monthly) | Rate |
|---|---|
| Up to R$ 1,621.00 | 7.5% |
| R$ 1,621.01 – R$ 2,902.84 | 9% |
| R$ 2,902.85 – R$ 4,354.27 | 12% |
| R$ 4,354.28 – R$ 8,475.55 | 14% |
The rates apply by slice, like income tax — never flat on the whole salary. A R$ 3,000 salary does not pay 12% × 3,000 = R$ 360; it pays 7.5% on the first R$ 1,621.00, 9% on the next R$ 1,281.84 and 12% only on the remaining R$ 97.16 — R$ 248.60 in total, an effective 8.3%.
At the top, the ceiling takes over: the contribution salary is capped at R$ 8,475.55, so every salary from the ceiling upward withholds the same ≈R$ 988.09, and earnings above it are INSS-free. Official practice computes the slices at full precision and rounds the total, so the sum of individually rounded slices can differ from the legal total by one cent — the calculator does the same.
Step 2 — IRRF: two deduction routes, then the table
The progressive table did not change for 2026 — it is the one in force since May 2025:
| Monthly taxable base | Rate | Deductible portion |
|---|---|---|
| Up to R$ 2,428.80 | Exempt | — |
| R$ 2,428.81 – R$ 2,826.65 | 7.5% | R$ 182.16 |
| R$ 2,826.66 – R$ 3,751.05 | 15% | R$ 394.16 |
| R$ 3,751.06 – R$ 4,664.68 | 22.5% | R$ 675.49 |
| Above R$ 4,664.68 | 27.5% | R$ 908.73 |
Two deduction systems compete for the base every month:
- Legal deductions: the INSS actually withheld, plus R$ 189.59 per dependent, plus judicially ordered alimony.
- Simplified discount: a flat R$ 607.20, replacing all of the above.
The paying source must use whichever is more favorable to the employee in that month. Rule of thumb with no dependents: the simplified discount wins below ≈R$ 5,755 gross (where INSS is still under R$ 607.20); the legal route wins above it, and each dependent pushes the crossover down.
The Law 15,270/2025 reduction — the "R$ 5,000 exemption"
Law 15,270/2025 (signed November 26, 2025, effective January 1, 2026) did not touch the table above. It created a reduction applied after the normal calculation, keyed to gross monthly taxable earnings:
| Monthly taxable earnings | Effect in 2026 |
|---|---|
| Up to R$ 5,000.00 | Tax zeroed (reduction of up to R$ 312.89) |
| R$ 5,000.01 – R$ 7,350.00 | Reduction = R$ 978.62 − (0.133145 × monthly taxable earnings), phasing linearly to zero |
| Above R$ 7,350.00 | Regular table applies in full |
The R$ 312.89 cap is not arbitrary: at exactly R$ 5,000 gross, the simplified route gives a base of R$ 4,392.80 and a table tax of precisely R$ 312.89 — the reduction erases it to zero. In the phase-out band the arithmetic still runs in full: at R$ 6,000 gross (no dependents), the better route yields a table tax of R$ 564.85, the reduction is R$ 179.75, and the tax withheld is R$ 385.10. The same reduction also applies to the 13th salary's separate exclusive-source taxation.
Worked example: R$ 10,000 gross, no dependents (2026)
Step 1 — INSS. The salary exceeds the ceiling, so the slices stop at R$ 8,475.55:
| Slice | Rate | Withheld |
|---|---|---|
| First R$ 1,621.00 | 7.5% | R$ 121.58 |
| R$ 1,621.01 – R$ 2,902.84 (R$ 1,281.84) | 9% | R$ 115.37 |
| R$ 2,902.85 – R$ 4,354.27 (R$ 1,451.43) | 12% | R$ 174.17 |
| R$ 4,354.28 – R$ 8,475.55 (R$ 4,121.28) | 14% | R$ 576.98 |
| Above R$ 8,475.55 (ceiling) | — | R$ 0.00 |
| Total employee INSS | R$ 988.09 |
Step 2 — IRRF. Both routes, then the better one:
- Legal deductions: base = 10,000.00 − 988.09 = R$ 9,011.91 → 27.5% − R$ 908.73 = R$ 1,569.55
- Simplified discount: base = 10,000.00 − 607.20 = R$ 9,392.80 → 27.5% − R$ 908.73 = R$ 1,674.29
- The legal route wins (the actual INSS beats the R$ 607.20 flat discount), and the Law 15,270 reduction is zero — earnings exceed R$ 7,350.00.
Step 3 — Net pay:
| R$ | |
|---|---|
| Gross salary | 10,000.00 |
| (−) Employee INSS | 988.09 |
| (−) IRRF | 1,569.55 |
| Net salary | 7,442.36 |
Net is 74.4% of gross; the effective withholding rate is 25.6%. These are exactly the figures in our employee cost guide, where the same R$ 10,000 hire continues on the employer side to a total monthly cost of R$ 16,220.55 — the employee receives 74%, and the employer pays 162%, of the number on the offer letter.
Net pay at common salaries (2026, no dependents)
All rows computed with the same engine as the calculator — official 2026 tables plus the Law 15,270 reduction:
| Gross | INSS | IRRF | Net | Net % of gross |
|---|---|---|---|---|
| R$ 1,621.00 (minimum wage) | R$ 121.58 | R$ 0.00 | R$ 1,499.42 | 92.5% |
| R$ 3,000.00 | R$ 248.60 | R$ 0.00 | R$ 2,751.40 | 91.7% |
| R$ 5,000.00 | R$ 501.51 | R$ 0.00 | R$ 4,498.49 | 90.0% |
| R$ 6,000.00 | R$ 641.51 | R$ 385.10 | R$ 4,973.39 | 82.9% |
| R$ 8,000.00 | R$ 921.51 | R$ 1,037.85 | R$ 6,040.64 | 75.5% |
| R$ 10,000.00 | R$ 988.09 | R$ 1,569.55 | R$ 7,442.36 | 74.4% |
| R$ 15,000.00 | R$ 988.09 | R$ 2,944.55 | R$ 11,067.36 | 73.8% |
| R$ 20,000.00 | R$ 988.09 | R$ 4,319.55 | R$ 14,692.36 | 73.5% |
Notice the two regimes: up to R$ 5,000, INSS is the only deduction and net stays near 90%; past the phase-out band, IRRF's 27.5% marginal rate dominates and net drifts toward ≈73%.
What the calculator leaves out — deliberately
The output is the statutory net: gross minus INSS minus IRRF. Real payslips often carry additional lines that are contractual, opt-in, or case-specific:
- Transport voucher (vale-transporte): employees who opt in co-pay up to 6% of base salary (Decree 95,247/1987) — the single most common non-tax deduction.
- Meal/food vouchers and health plans: co-pay amounts are set by the applicable collective agreement (CCT) and company policy, not by statute.
- Union dues: only with the employee's express authorization since the 2017 labor reform.
- Judicially ordered alimony: deductible from the IRRF base on the legal route — it changes the tax, but only for the employees who have it.
- Salário-família: a small government-funded child benefit added through payroll for low wages.
- One-off events: the 13th salary is taxed separately from the monthly paycheck, vacation pay has its own base with the 1/3 bonus, and termination pay follows the severance math.
FAQ
How do I calculate net salary from gross in Brazil?
Subtract employee INSS (progressive by slice — 7.5%, 9%, 12%, 14% — capped at ≈R$ 988.09 in 2026), then IRRF: build the base by the better of legal deductions (INSS + R$ 189.59 per dependent) or the R$ 607.20 simplified discount, apply the progressive table, then apply the Law 15,270/2025 reduction (tax zeroed up to R$ 5,000 of monthly earnings, phased out to R$ 7,350). What remains is the statutory net, before optional lines like the 6% transport-voucher co-pay.
Is INSS a flat percentage of my salary?
No. The 2026 rates apply by slice: 7.5% up to R$ 1,621.00, 9% to R$ 2,902.84, 12% to R$ 4,354.27, and 14% to the R$ 8,475.55 ceiling. Nobody pays 14% on their whole salary, the maximum monthly withholding is ≈R$ 988.09, and earnings above the ceiling are not taxed for INSS.
Who pays zero income tax in Brazil in 2026?
Anyone whose monthly taxable earnings are R$ 5,000.00 or less — Law 15,270/2025 zeroes the IRRF via a reduction of up to R$ 312.89 applied after the normal table. From R$ 5,000.01 to R$ 7,350.00 the reduction is R$ 978.62 − (0.133145 × earnings), phasing to zero; above R$ 7,350.00 the regular table applies in full. INSS is still due at every level.
What is the simplified discount and when does it apply?
A flat monthly deduction of R$ 607.20 that replaces all other deductions (INSS, dependents, alimony) when it produces less tax. Payroll must test both routes every month and withhold the lower amount. With no dependents it typically wins below ≈R$ 5,755 gross, where actual INSS is still under R$ 607.20.
How much does a dependent reduce the income tax?
Each dependent removes R$ 189.59 from the IRRF base on the legal-deductions route — worth up to R$ 52.14/month at the 27.5% marginal rate. If the simplified discount is the better route that month, dependents change nothing, because the flat R$ 607.20 replaces them.
Is the employee's net salary what the employer spends?
Not even close. The employer pays the gross salary plus ≈62% on top — employer INSS, RAT, third parties, FGTS, and the accruals for the 13th salary and vacation — roughly 1.62× gross before benefits. At R$ 10,000 gross: the employee nets R$ 7,442.36 and the employer spends ≈R$ 16,220.55. The employer side is itemized in our employee cost guide.
Automate this calculation
Everything on this page — the progressive INSS slices and ceiling, the two IRRF routes, dependents, the Law 15,270 reduction, and the January table swaps that silently break spreadsheets — is what a payroll engine recomputes for every employee, every month, before reporting through eSocial. Garoa runs this gross-to-net math automatically, side by side with the employer cost of the same hire, and keeps the current-year tables out of your hands entirely. For how the monthly cycle fits together — payment dates, eSocial, DARF, FGTS — start with the complete Brazil payroll guide.
Sources
- INSS / gov.br — Tabela de contribuição mensal (2026 employee INSS table and ceiling): https://www.gov.br/inss/pt-br/direitos-e-deveres/inscricao-e-contribuicao/tabela-de-contribuicao-mensal
- Receita Federal / gov.br — Tabelas do IRRF 2026 (progressive table, dependent deduction, simplified discount): https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026
- Câmara dos Deputados — Lei nº 15.270/2025, original text (reduction mechanism and phase-out formula): https://www2.camara.leg.br/legin/fed/lei/2025/lei-15270-26-novembro-2025-798354-publicacaooriginal-177117-pl.html
- Senado Notícias — sanction of Law 15,270/2025: https://www12.senado.leg.br/noticias/materias/2025/11/27/sancionada-isencao-do-imposto-de-renda-para-quem-ganha-ate-r-5-mil-por-mes
- eSocial / gov.br — 2026 minimum wage (Decreto nº 12.797/2025): https://www.gov.br/esocial/pt-br/noticias/novo-salario-minimo-2026-veja-como-registrar-o-reajuste-no-esocial-domestico
- Câmara dos Deputados — Decreto nº 95.247/1987 (transport voucher, 6% co-pay): https://www2.camara.leg.br/legin/fed/decret/1980-1987/decreto-95247-17-novembro-1987-445652-publicacaooriginal-1-pe.html
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