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Net salary calculator 2026: INSS and income tax (Brazil)

From gross to net pay with the 2026 INSS and income tax tables, including the new exemption up to R$ 5,000, dependents and common deductions.

R$
R$
R$
R$

Net salary

R$ 3,191.40

91% of the gross salary of R$ 3,500.00

  • Net salary
  • Deductions
INSS
R$ 308.60
Income tax (IRRF)
R$ 0.00
FGTS (paid by the employer)
R$ 280.00
DescriptionRef.EarningsDeductions
Gross salaryR$ 3,500.00
INSS8.8%−R$ 308.60
Income tax (IRRF)0%−R$ 0.00
TotalsR$ 3,500.00−R$ 308.60
Net salaryR$ 3,191.40

Estimate with the 2026 tables for a full month; the payslip may differ with absences, benefits or other agreements.

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About this tool

Type your gross monthly salary and see what reaches your account. The calculator applies the 2026 INSS table (progressive rates from 7.5% to 14%, capped at R$ 8,475.55) and the monthly income tax table with the reduction created by Lei 15.270/2025: no income tax on taxable pay up to R$ 5,000 and a partial reduction up to R$ 7,350. It picks the more favourable of the legal deductions (INSS, dependents, alimony) and the simplified discount, as the payroll does, and shows everything as a payslip. Overtime and commissions, the 6% transport voucher and other deductions are optional. Everything is calculated in your browser.

How to use it

  1. 1 Type the gross monthly salary and, if any, the overtime, commissions and other taxable pay of the month.
  2. 2 Add dependents for income tax and any court-ordered alimony.
  3. 3 Tick the transport voucher (6% of the salary) and type other deductions such as the health plan.
  4. 4 Read the net salary, the INSS and income tax amounts and the payslip; the note explains how the tax was reached.

Frequently asked questions

How is INSS calculated in 2026?

INSS is progressive: 7.5% on the part of the salary up to R$ 1,621.00, 9% up to R$ 2,902.84, 12% up to R$ 4,354.27 and 14% up to the ceiling of R$ 8,475.55. Each rate applies only to its band, so the effective rate is lower than the top one. Above the ceiling the contribution stays at about R$ 988.09.

Who is exempt from income tax in 2026?

Since January 2026, Lei 15.270/2025 gives a reduction that cancels the income tax for taxable pay up to R$ 5,000 a month. Between R$ 5,000.01 and R$ 7,350 the reduction is R$ 978.62 minus 13.3145% of the pay, so the tax grows gradually. Above R$ 7,350 the normal table applies.

What is the simplified discount?

Instead of adding up INSS, R$ 189.59 per dependent and alimony, the payroll can deduct a fixed R$ 607.20 from the income tax base. The calculator uses whichever gives the lower tax, as employers must.

Why is my payslip different?

The payslip may include absences, benefits, advances, union dues, overtime of another month or agreements not covered here. Use the other deductions field for fixed discounts such as the health plan.

Is my data sent anywhere?

No. The calculation runs in your browser and nothing you type is sent or stored.

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