Brazil Vacation Pay Calculator (Férias) 2026
CLT vacation pay with the 1/3 bonus, sold days, INSS and 2026 income tax
Your vacation
Monthly average of overtime, commissions, night premium and similar pay in the accrual year.
30 days with up to 5 unjustified absences in the year; 24, 18 or 12 with more (CLT art. 130).
You may convert one third of your vacation into cash. Ask for it up to 15 days before the accrual year ends.
Split vacations: one period of at least 14 days, the others at least 5 (5 to 30 here).
Half of your salary, with no deductions, if you asked for it in January.
Shows the date by which the company must pay you.
Your vacation pay
Net vacation pay
R$3,631.40
from a gross of R$4,000.00
- Vacation + 1/3
- R$4,000.00
- Sold days + 1/3
- R$0.00
- Free of INSS and income tax
- INSS + income tax
- R$368.60
The table gives R$114.76 of income tax on this vacation, and the 2026 reduction (Law 15.270/2025) cancels it: vacation pay plus 1/3 up to R$ 5,000 has no income tax.
| Item | Amount |
|---|---|
| Vacation pay30 days × R$100.00 a day (salary ÷ 30) | R$3,000.00 |
| Constitutional 1/3One third on top of the vacation pay (Constitution, art. 7, XVII) | R$1,000.00 |
| Gross total | R$4,000.00 |
| INSSProgressive 2026 table on R$4,000.00 (vacation + 1/3) | − R$368.60 |
| Income tax baseVacation + 1/3 minus the simplified discount of R$607.20 | R$3,392.80 |
| Tax from the tableBand rate 15%, minus the band deduction | R$114.76 |
| Reduction (Law 15.270/2025)Zero tax up to R$ 5,000, partial up to R$ 7,350 | R$114.76 |
| Income tax (IRRF)Computed apart from the month's salary (RIR/2018, art. 682) | − R$0.00 |
| Net vacation pay | R$3,631.40 |
Vacation pay is due at least two days before the vacation starts (CLT art. 145).
Your employer also deposits R$320.00 (8%) into your FGTS account. Uses the 2026 INSS and income tax tables. An estimate. If the vacation spans two months or you also receive salary days that month, payroll may adjust INSS on the month's total.
Frequently asked questions
How is vacation pay calculated in Brazil?
Divide the salary (plus the average of variable pay) by 30, multiply by the vacation days and add one third (Constitution, art. 7, XVII). On R$ 3,000 for 30 days: R$ 3,000 plus R$ 1,000, INSS of R$ 368.60, no income tax in 2026, net R$ 3,631.40.
Is selling 10 vacation days taxed?
No. The abono pecuniário (CLT art. 143) and its 1/3 are outside the INSS base (Law 8.212/1991, art. 28, § 9, e, item 6) and free of income tax, a point the Treasury's attorneys accept (Ato Declaratório PGFN 6/2006). You must request it up to 15 days before the end of the accrual year.
Is there income tax on vacation pay in 2026?
Only on larger amounts. Vacation income tax is computed apart from the month's salary (Decreto 9.580/2018, art. 682), on vacation pay plus 1/3 minus INSS and dependents. With the 2026 reduction, vacation plus 1/3 up to R$ 5,000 (a R$ 3,750 salary for 30 days) pays no tax.
When must the company pay my vacation?
At least two days before the vacation starts (CLT art. 145). The notice that you are going on vacation must come at least 30 days ahead (CLT art. 135).
How many vacation days do I get?
It depends on unjustified absences in the accrual year (CLT art. 130): 30 days with up to 5 absences, 24 days with 6 to 14, 18 days with 15 to 23 and 12 days with 24 to 32.
Can I split my vacation?
Yes, into up to three periods if you agree: one of at least 14 days and the others of at least 5 days each (CLT art. 134, § 1). Each period has its own payment and its own 1/3.