Net Salary Calculator — Income Tax & Social Security Deductions 2026
Calculate exactly what lands in your bank account. This tool applies the official 2026 Brazilian INSS and IRRF tables — including the new income tax exemption for salaries up to R$ 5,000 — and generates a visual payslip so you can see every deduction line by line.
Whether you are evaluating a job offer, negotiating a raise, or trying to understand why your take-home changed in January 2026, this calculator gives you the breakdown in seconds.
How to Use the Net Salary Calculator
Converting a gross salary to net takes three steps:
- Enter your gross monthly salary — type the full amount in the salary field. The calculator updates instantly as you type.
- Select dependents and extra deductions — each dependent reduces your IRRF base by R$ 189.59/month. Add transportation allowance, health plan deductions, or other discounts as needed.
- Read the payslip — the right panel shows a visual payslip with INSS, IRRF, and all other deductions, plus the final net amount highlighted in blue.
To compare two job offers side by side, click Compare Offers at the top. Enter the gross salary and benefits for each, and the tool shows the monthly and annual difference in take-home pay.
Net Salary Calculation Examples (2026 Tables)
| Gross Salary | INSS | IRRF | Net Pay | Total Deduction |
|---|---|---|---|---|
| R$ 2,000.00 | R$ 158.00 | R$ 0.00 (exempt) | R$ 1,842.00 | 7.9% |
| R$ 5,000.00 | R$ 509.59 | R$ 0.00 (exempt) | R$ 4,490.41 | 10.2% |
| R$ 6,000.00 | R$ 618.18 | R$ 46.35 | R$ 5,335.47 | 11.1% |
| R$ 8,000.00 | R$ 837.90 | R$ 448.21 | R$ 6,713.89 | 16.1% |
| R$ 15,000.00 | R$ 951.63 | R$ 1,890.73 | R$ 12,157.64 | 18.9% |
Edge case — salary just above R$ 5,000: For a gross salary of R$ 5,001, IRRF is not zero but very small (partial exemption zone), making the jump from exempt to partially taxed smooth rather than abrupt.
Edge case — salary above INSS ceiling (R$ 8,157.40): Once gross salary exceeds R$ 8,157.40, the INSS contribution does not increase further — it stays capped at the bracket maximum.
How Brazilian Progressive Taxes Work
Brazil uses a bracket-based (progressive) system for both INSS and IRRF. This is critical to understand: a higher bracket does not mean your entire salary is taxed at the higher rate — only the portion that falls into that bracket.
INSS 2026 brackets (Portaria MPS/MF nº 13/2026):
| Salary Range | Rate |
|---|---|
| Up to R$ 1,518.00 | 7.5% |
| R$ 1,518.01 – R$ 2,793.88 | 9.0% |
| R$ 2,793.89 – R$ 4,190.83 | 12.0% |
| R$ 4,190.84 – R$ 8,157.40 | 14.0% |
IRRF 2026 — expanded exemption (Lei 15.270/2025):
- Gross salary up to R$ 5,000 → zero income tax (total exemption, regardless of base)
- R$ 5,000.01 – R$ 7,350.00 → progressive reduction (partial exemption)
- Above R$ 7,350.00 → standard progressive table applies
This exemption, enacted in January 2026, benefits approximately 16 million Brazilian workers.
What Does an Employee Cost the Employer?
Most workers see only the gross salary on the job offer. The real employer cost includes mandatory payroll charges on top of the gross:
| Charge | Rate | On what |
|---|---|---|
| FGTS (severance fund) | 8% | Gross salary |
| Employer INSS | 20% | Gross salary |
| RAT/FAP (workplace accident) | 1–3% | Gross salary |
| Sistema S (SESC, SENAI, etc.) | ~3.3% | Gross salary |
A worker earning R$ 8,000 gross costs the employer approximately R$ 10,660/month — about 33% above the gross salary. Annually (including 13th salary and vacation), the total rises to around R$ 14,900.
Common Use Cases
- Evaluating a job offer: comparing two CLT offers with different salaries and benefits packages.
- Salary negotiation: knowing your net goal and back-calculating the gross you need to request.
- HR payroll planning: estimating employer cost for budget forecasts.
- Understanding January 2026 changes: checking how the new IR exemption (up to R$ 5,000) changed your take-home.
- Freelancer comparison (CLT vs PJ): the employer-cost section shows hidden CLT costs, useful when comparing to an equivalent PJ rate.
Common Mistakes
- Using a flat INSS rate: many simplified calculators apply a single percentage to the full salary. The correct method is progressive by brackets — each slice of salary has its own rate.
- Forgetting dependent deductions: each dependent reduces the IRRF calculation base by R$ 189.59/month, not the final tax amount. For two dependents, that is R$ 379.18 less in the taxable base.
- Treating transportation allowance as fully deducted: the VT deduction for the employee is capped at 6% of gross salary, not the full voucher value.
- Ignoring the R$ 5,000–7,350 partial exemption zone: income in this range gets a proportional reduction, not zero tax and not full tax.
Frequently Asked Questions
Who is exempt from income tax in 2026?
Workers with gross monthly income up to R$ 5,000 pay zero IRRF starting January 2026, under Lei 15.270/2025. Between R$ 5,000.01 and R$ 7,350, there is a progressive reduction that gradually phases in the standard tax table. Above R$ 7,350, the full progressive table applies with no additional reduction. This change affects approximately 16 million Brazilians who previously paid income tax.
How is progressive INSS calculated in practice?
For a salary of R$ 5,000: the first R$ 1,518 is taxed at 7.5% (R$ 113.85); the next R$ 1,275.88 at 9% (R$ 114.83); the next R$ 1,396.95 at 12% (R$ 167.63); the remaining R$ 809.17 at 14% (R$ 113.28) — total R$ 509.59. The effective rate is 10.19%, not 14%.
Does the calculator handle the INSS ceiling correctly?
Yes. The INSS contribution is capped once gross salary reaches the ceiling (R$ 8,157.40). Employees earning above the ceiling pay the same maximum INSS regardless of how much more they earn.
What happens to IRRF when I add dependents?
Each dependent reduces your IRRF calculation base by R$ 189.59/month. For a gross salary of R$ 7,000 with two dependents, the IRRF base drops by R$ 379.18, which can mean a lower tax bracket or even full exemption depending on INSS deductions.
Is transportation allowance always 6% of salary?
The 6% is the cap on what the employer can deduct from your paycheck, not necessarily what you receive. If the actual transportation cost is less than 6% of your salary, only the real cost is deducted. If it exceeds 6%, the deduction is limited to 6%.
Resources
- Brazilian Federal Revenue (Receita Federal) — IRRF Tables — Official source for income tax rates and annual adjustments.
- INSS — National Social Security Institute — Official rules for INSS contributions, including the progressive bracket system.
- Lei 15.270/2025 — Planalto — Full text of the law that expanded IR exemption to R$ 5,000.
