Updated October 2, 2026
How to calculate net salary in Brazil in 2026
Net salary is gross pay minus INSS, income tax and any other deductions you have, in that order.
The formula
Net salary = gross − INSS − IRRF − other deductions. INSS comes first because it feeds the income-tax base. Other deductions, such as the transport voucher, health plan and child support, depend on your situation and come last. Child support also reduces the tax base.
Steps 1 and 2: INSS and the IRRF base
INSS comes from the 2026 progressive table, 7.5% to 14%, with a ceiling of R$8,475.55. The bracket-by-bracket maths is in the INSS 2026 table guide.
The IRRF base is gross pay minus the larger of two amounts: legal deductions (INSS, R$189.59 per dependent and child support) or the R$607.20 simplified discount. They are not added together. At R$3,000, INSS is R$248.60, below R$607.20; so the simplified discount applies and the base is R$2,392.80.
Steps 3 and 4: the table and the reducer
The 2026 monthly table exempts a base up to R$2,428.80 and charges 7.5%, 15%, 22.5% and 27.5% above it, with deductible amounts of R$182.16, R$394.16, R$675.49 and R$908.73. Tax is base × rate − deductible amount.
Then comes the reducer from Law 15.270/2025. Up to R$5,000 of monthly taxable income, it brings the tax to zero. From R$5,000.01 to R$7,350 it equals R$978.62 − 0.133145 × income. Above that there is no reducer. It never exceeds the table tax, and the test uses taxable income, not the base.
Example with R$6,000
On a R$6,000 gross salary with no dependents, estimated net pay is R$4,973.39. INSS is R$641.51. Because that is above R$607.20, it is used as the deduction, and the IRRF base is R$5,358.49. The table gives 27.5% minus R$908.73, or R$564.85.
The reducer is 978.62 − 0.133145 × 6,000 = R$179.75, leaving IRRF at R$385.10. Taking INSS and IRRF off R$6,000 leaves R$4,973.39. With a 6% transport voucher (R$360.00), the figure drops to R$4,613.39.
To run your own numbers, use the net salary calculator or look at the tax alone in the IRRF calculator.
What net pay does not include
FGTS is not deducted from your pay: the employer deposits 8% of your remuneration into a linked account (Law 8.036/1990, art. 15). The transport voucher may deduct up to 6% of base salary; anything above that is the employer's cost (Law 7.418/1985, art. 4). Overtime, weekly rest pay and absences change the gross, and therefore the rest of the calculation.
Frequently asked questions
How do I calculate net salary?
Take INSS and IRRF off gross pay, then other deductions. On R$6,000 gross, INSS is R$641.51, IRRF is R$385.10 and estimated net pay is R$4,973.39, before transport voucher and health plan.
Are the simplified discount and INSS added together?
No. The larger of the legal deductions (INSS, dependents and child support) or the R$607.20 simplified discount applies. At R$3,000, INSS of R$248.60 is smaller, so the simplified discount applies.
Does someone earning up to R$5,000 pay income tax at source?
No. Since January 2026, the Law 15.270/2025 reducer brings IRRF to zero for monthly income up to R$5,000. Above that the reducer shrinks until R$7,350.
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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.