Updated October 2, 2026
Brazil net salary calculator 2026: gross to net
Enter gross pay and see 2026 take-home pay after INSS and payroll income tax, with the R$5,000 exemption. Useful before you accept a CLT offer.
Also searched as Brazil salary after tax, gross to net Brazil and holerite calculator.
Quick answer
On R$3,000 gross you take home about R$2,751.40 in 2026, before other deductions: INSS of R$248.60 and no income tax. Up to R$5,000 a month, payroll income tax is zero; at R$6,000 it returns and comes to R$385.10. This is an estimate, so check your payslip.
Calculations run in your browser. We never ask for CPF, email or bank details, and values are not sent to our servers.
Your result
Net salary
R$4,498.49
- Gross salary
- R$5,000.00
- INSS
- R$501.51
- IRRF
- R$0.00
- Transport voucher
- R$0.00
- Health plan
- R$0.00
- Available margin
- R$1,574.47
The R$607.20 simplified discount beat legal deductions.
How we got this number
2026 Brazilian net pay is not gross minus one flat percentage. We first apply progressive INSS up to the R$8,475.55 ceiling, then income tax on the reduced base, comparing legal deductions with the R$607.20 simplified monthly discount.
Law 15.270/2025 then zeroes tax for monthly income up to R$5,000 and tapers relief through R$7,350. Optional transport, health plan and other deductions come last.
The consignable margin shown applies 35% to the calculated net pay. It is an approximation: the official margin uses available remuneration, worked out by the Crédito do Trabalhador platform from eSocial data, and is not a lender decision.
For the maths step by step, read the guide on how to calculate net salary. Holiday pay, the 13th salary and dismissal have their own rules: see the guides to the 13th salary, holiday pay and the 1/3 bonus and dismissal without cause. CalculaBR does not calculate those items yet.
Formula and rules
INSS = sum of (bracket slice × rate), capped. IRRF = max(0, base × rate − parcel) − 2026 relief. Base = gross − max(legal deductions, 607.20). Net = gross − INSS − IRRF − other informed deductions.
Examples
R$5,000 gross
INSS is R$501.51. Table tax would be R$312.89, but 2026 relief zeroes it. Net pay, with no extra deductions, is R$4,498.49.
R$8,000 with one dependent
INSS is R$921.51 and there is no relief. With one dependent, legal deductions are R$1,111.10, more than the R$607.20 simplified discount, so they apply. IRRF is R$985.72 and net pay R$6,092.77.
Frequently asked questions
Is the R$5,000 test on gross or on the tax base?
Neither the exemption limit nor the relief formula uses the tax base already reduced by INSS and the simplified discount; both use monthly taxable income, as the Federal Revenue shows in its worked examples of Law 15.270/2025. This tool uses the gross salary you type as taxable income.
Does this replace a payslip?
No. Overtime, absences and collective agreements change the result. Treat it as orientation and check the official document.
What is net pay on the 2026 minimum wage?
On R$1,621 gross, INSS is R$121.58 (7.5%) and there is no IRRF. Estimated net pay is R$1,499.42, before transport and other deductions.
Does someone on R$5,500 pay income tax?
Yes, R$190.47. The table would give R$436.79, and the 2026 relief takes off R$246.32 (978.62 − 0.133145 × 5,500).
How do I simulate 2026 net salary in Brazil?
Enter gross pay, dependents and any extra deductions. The calculator takes INSS from the progressive table, then IRRF with the Law 15.270/2025 reducer. On R$4,000 gross, INSS is R$368.60, IRRF is zero and estimated net pay is R$3,631.40.
What net pay looks like
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Official sources used
Calculations run in your browser. We never ask for CPF, email or bank details, and values are not sent to our servers.
These tools provide educational estimates only. They are not a credit offer, financial advice, or an approval guarantee. Always check your payslip, contract and the current official rules.