Brazil Net Salary Calculator 2026
Net CLT salary with 2026 INSS, income tax and the R$ 5,000 exemption
Your pay
Each dependent lowers the income tax base by R$189.59.
Your net salary
Net salary
R$4,068.49
from a gross of R$4,500.00, 9.59% in deductions
- INSS
- R$431.51
- Income tax (IRRF)
- R$0.00
- FGTS from the employer
- R$360.00
- 8% on top of your pay, not deducted
The table gives R$200.39 of income tax, and the 2026 reduction (Law 15.270/2025) cancels all of it: taxable pay up to R$ 5,000 a month pays no income tax at source.
| Item | Amount |
|---|---|
| Gross salaryMonthly pay before deductions | R$4,500.00 |
| 7.5% from R$0.00 to R$1,621.00Pay inside this band: R$1,621.00 | R$121.58 |
| 9% from R$1,621.00 to R$2,902.84Pay inside this band: R$1,281.84 | R$115.37 |
| 12% from R$2,902.84 to R$4,354.27Pay inside this band: R$1,451.43 | R$174.17 |
| 14% from R$4,354.27 to R$8,475.55Pay inside this band: R$145.73 | R$20.39 |
| INSSProgressive 2026 table, effective rate 9.59% | − R$431.51 |
| Income tax baseGross minus the simplified discount of R$607.20, larger than your legal deductions | R$3,892.80 |
| Tax from the tableBand rate 22.5%, minus the band deduction | R$200.39 |
| Reduction (Law 15.270/2025)Zero tax up to R$ 5,000 gross, partial up to R$ 7,350 | R$200.39 |
| Income tax (IRRF)Withheld at source, 2026 table | − R$0.00 |
| Net salaryWhat reaches your bank account | R$4,068.49 |
Under the 2025 rules the net would be R$3,860.01: you take home R$208.48 more in 2026.
Uses the 2026 INSS and income tax tables. An estimate for CLT employees paid monthly. Your payslip may add overtime, allowances or other items.
Frequently asked questions
How do I calculate my net salary in Brazil in 2026?
Take INSS off the gross using the progressive 2026 table, then compute income tax on the gross minus INSS, dependents and alimony (or minus the R$ 607.20 simplified discount if larger), apply the 2026 reduction, and subtract the other deductions. On R$ 5,000: INSS R$ 501.51, income tax zero, net R$ 4,498.49.
Is a R$ 5,000 salary exempt from income tax in 2026?
Yes, at source. Law 15.270/2025 added art. 3º-A to Law 9.250/1995: from January 2026 taxable monthly pay up to R$ 5,000 gets a reduction of up to R$ 312.89, which brings the tax to zero. From R$ 5,000.01 to R$ 7,350 the reduction is R$ 978.62 minus 0.133145 times the pay (Receita Federal, 2026 tables).
How is the INSS deduction calculated?
Band by band, per the table on gov.br/inss (Portaria Interministerial MPS/MF nº 13/2026): 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 R$ 8,475.55. Pay above the ceiling is not charged, so the most anyone pays is R$ 988.09 a month.
How much is taken for the transport voucher?
Up to 6% of the basic salary. The employer pays whatever the voucher costs above that (Law 7.418/1985, art. 4, sole paragraph). If the voucher costs less than 6% of your salary, only its cost is deducted.
Is FGTS deducted from my salary?
No. The employer deposits 8% of your pay into your FGTS account on top of the salary (Law 8.036/1990, art. 15). Caixa states it plainly: FGTS is not taken from the salary.
Does the health plan lower the income tax withheld?
Not at source. Monthly withholding only accepts INSS, dependents, court-ordered alimony and private pension. Health expenses, including the plan, are deducted in the annual income tax return.