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🇧🇷 Brazil Net Salary Calculator 2026
Brazilian payroll has two deductions: INSS (social security) and IRPF (income tax). INSS is progressive, from 7.5% up to 14%, capped at R$8,475.55 of monthly gross. IRPF then applies to what's left, with the first R$2,428.80 a month tax-free and rates rising to 27.5% above R$4,664.68. A 2026 reform layered a further reduction on top: gross income up to R$5,000 a month now owes no IRPF at all, with the benefit phasing out gradually up to R$7,350. Above that, the standard table applies in full.
Brazil Income Tax Brackets
| Income band | Rate |
|---|---|
| R$0 – R$29,146 | 0.00% |
| R$29,146 – R$33,920 | 7.50% |
| R$33,920 – R$45,013 | 15.00% |
| R$45,013 – R$55,976 | 22.50% |
| R$55,976 and above | 27.50% |
Take-home pay examples
| Gross / year | Net / year | Net / month |
|---|---|---|
| R$60,000 | R$53,697 | R$4,475 |
| R$120,000 | R$89,308 | R$7,442 |
| R$200,000 | R$147,308 | R$12,276 |
| R$350,000 | R$256,058 | R$21,338 |
Employee figures only, standard deductions applied. Pension contributions, benefits in kind, and other personal factors are not included.
Frequently Asked Questions
What is INSS?
INSS is Brazil's mandatory social security contribution, funding pensions, sick pay, and other benefits. It's progressive, from 7.5% on the lowest band up to 14%, and capped once monthly gross passes R$8,475.55 (the teto), at which point the maximum monthly contribution is R$988.09. It's also deductible from your income tax base.
How does the new 2026 tax exemption work?
Since January 2026, a monthly reduction zeroes out IRPF for anyone with gross income up to R$5,000. Between R$5,000 and R$7,350, the reduction shrinks gradually so there's no cliff edge, and above R$7,350 it disappears entirely, leaving the standard progressive table.
Does this include the simplified deduction or dependants?
No. Brazilian payroll lets you deduct either INSS or a flat simplified discount (20% of gross, capped at R$607.20/month), whichever results in lower tax, plus R$189.59 per dependant. This calculator always uses the INSS deduction, which is the larger and more common choice above roughly R$3,000/month, and doesn't model dependant deductions.