Brazil net salary calculator (CLT, 2026)

How Brazilian take-home pay works

A formal employee in Brazil (CLT contract) has two main deductions from gross pay: the INSS social security contribution, charged progressively by salary slice, and IRRF, income tax withheld at source. The employer also deposits 8% into the worker's FGTS account, which is not deducted from pay.

Since January 2026, Lei 15.270/2025 reduces the withheld tax so that people earning up to R$ 5,000 a month pay no income tax, with a smaller reduction up to R$ 7,350.

Worked example

A gross salary of R$ 6,000 with no dependents:

• INSS: R$ 641.51 (7.5%, 9%, 12% and 14% on each slice)
• Income tax before the reduction: R$ 564.85; reduction R$ 179.75; tax withheld R$ 385.10
• Net pay: R$ 4,973.39

On R$ 3,000 the tax is zero and net pay is R$ 2,751.40.

What else can change your pay

Transport vouchers (up to 6% of salary), health plans and union dues vary by employer; enter them under other deductions.

INSS is charged slice by slice at 7.5%, 9%, 12% and 14% up to the R$ 8,475.55 ceiling. For income tax the page tries both legal deductions (INSS, R$ 189.59 per dependent, alimony) and the R$ 607.20 simplified discount and keeps the lower tax, then applies the 2026 reduction based on the gross salary. Net pay is gross minus INSS, tax, alimony and other deductions. All amounts are rounded to the cent like payroll.