Complete guide: Net salary · Brazil
Updated:
2026 progressive INSS 7.5/9/12/14% up to R$8,475.55, not a flat rate. IRRF uses the greater of legal deductions and simplified 607.20, not both; dependant 189.59. Reduction uses taxable income before deductions: up to 5,000 or taper through 7,350. Employer FGTS 8% is not deducted. Multiple jobs and annual tax excluded.
Resident monthly-payroll CLT employee, RGPS/INSS. Public servants, self-employed, domestic workers, apprentices and special agreements excluded. FGTS is an employer deposit separate from net salary.
Document review: 2026-10-24. Initial salaries are examples, not statutory minimum wages. Estimates in local currency, without conversion; laws do not update automatically. Verify bases, period and prior payments against your payslip and contract.
Sources and legal scope
Document review: 2026-10-24
How it works
- 1Net = gross − capped employee contributions − monthly withholding − other deductions.
- 2Enter eligible bases and the applicable period only.
- 3Check the breakdown, exclusions and official sources before sharing.
Frequently asked questions
Which rules apply in Brazil?
2026 progressive INSS 7.5/9/12/14% up to R$8,475.55, not a flat rate. IRRF uses the greater of legal deductions and simplified 607.20, not both; dependant 189.59. Reduction uses taxable income before deductions: up to 5,000 or taper through 7,350. Employer FGTS 8% is not deducted. Multiple jobs and annual tax excluded.
Which workers and scenarios are covered?
Resident monthly-payroll CLT employee, RGPS/INSS. Public servants, self-employed, domestic workers, apprentices and special agreements excluded. FGTS is an employer deposit separate from net salary.
Are shared inputs preserved?
Yes, links retain amounts and options. Estimates do not replace tax filings or legal contract reviews.