Brazil net salary calculator 2026

What reaches your account: the INSS deduction by bracket and the income tax at source, with the 2026 rules.

Net salary per month

R$4,498.49

of R$5,000.00 gross: R$501.51 of INSS and R$0.00 of income tax

INSS R$501.51
Income tax R$0.00
You keep 90% of the gross

From a gross salary of R$5,000.00, about R$4,498.49 a month reaches your account: R$501.51 goes to INSS and R$0.00 to income tax.

In 2026, those with taxable income of up to R$5,000 a month pay no income tax at source: the table calculates a tax, and the reduction of Law 15.270/2025 brings it to zero.

Where the gross salary goes

NetR$4,49890%
INSSR$50210%

I’m not an accountant or a financial advisor. This is an estimate, for information only. Check with a professional before you decide.

Your numbers

example: change the numbers

Monthly gross salary

What is on the payslip before deductions: the base salary plus the allowances that go on the payroll. Without the 13th or vacation.

Dependents

Children and other dependents you declared to the company: each one takes R$189.59 off the income tax base, when that is worth more than the simplified deduction.

Other deductions for the month

Transport voucher, health plan, union dues, payroll loan: what the company deducts besides INSS and income tax. They do not reduce the tax.

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The calculation
	Gross salary	R$5,000.00
−	INSSeach bracket pays its own rate (7.5%, 9%, 12% and 14%)	R$501.51
	Tax deduction: simplified deductionwhichever reduces the base most	R$607.20
	Income tax base	R$4,392.80
	Tax by the monthly tablerate of 22.5%, minus the deduction amount	R$312.89
	2026 reductionLaw 15.270/2025	R$312.89
−	Income tax at source	R$0.00
=	Net salary	R$4,498.49

How it works

The employee’s INSS is progressive, like income tax: each bracket of the salary pays its own rate, only on the part that falls in it. In 2026: 7.5% up to R$1,621.00; 9% from R$1,621.01 to R$2,902.84; 12% from R$2,902.85 to R$4,354.27; 14% from R$4,354.28 up to the ceiling of R$8,475.55. That is why the maximum contribution is R$988.09.
The income tax base is the gross salary minus the deductions: INSS and R$189.59 per dependent, or the simplified deduction of R$607.20, whichever is greater (the company applies the more advantageous). The 2026 monthly table is applied to the base: exempt up to R$2,428.80; 7.5%, 15%, 22.5% and 27.5% in the following brackets, each with its deduction amount.
Then comes the reduction of Law 15.270/2025: with taxable income of up to R$5,000.00 the reduction covers all the tax (up to R$312.89); from R$5,000.01 to R$7,350.00 it is R$978.62 minus 0.133145 times the salary, and goes to zero at R$7,350.00. The net is the gross minus INSS, the tax and the other deductions you enter.

Worked example

Gross salary of R$5,000.00. INSS: 7.5% of R$1,621.00 = R$121.58; 9% of R$1,281.84 = R$115.37; 12% of R$1,451.43 = R$174.17; 14% of R$645.73 = R$90.40: total R$501.51. Income tax: the simplified deduction (R$607.20) is worth more than the INSS, so the base is R$5,000.00 − R$607.20 = R$4,392.80; the table gives 22.5% × R$4,392.80 − R$675.49 = R$312.89, and the reduction of R$312.89 brings the tax to zero. Net: R$5,000.00 − R$501.51 = R$4,498.49. With R$6,000.00: INSS R$641.51, tax R$385.10 and net R$4,973.39.

Sources

Text checked on October 5, 2026

Good to know

The result is an estimate for a fixed monthly salary of an employee with a formal contract (CLT). Your payslip may also have overtime, commissions, allowances, alimony or deductions that the calculation does not know: what counts is the payslip.
The tax reduction looks at the gross taxable income (the salary), not the base after deductions. That is why someone who earns R$5,000 and someone who earns R$5,001 do not face a “step”: from R$5,000.01 on the reduction shrinks gradually until it ends at R$7,350.00.
The 13th salary, vacation and profit sharing have their own calculations (the 13th is taxed separately, at source, and the reduction also applies to it, under Law 15.270/2025): this calculation is just the month’s salary.
The FGTS (8% of the salary) is deposited by the company and does not come out of your salary: it is not in this calculation.
Nothing here is tax or labor consulting: questions about your payslip are settled with the company’s HR department or an accountant.

Frequently asked questions

How much INSS is deducted from a R$5,000 salary?

In 2026, R$501.51: INSS is progressive, so each bracket pays its own rate (7.5%, 9%, 12% and 14%) only on the part of the salary that falls in it. It is less than 14% of R$5,000, which would be R$700.

Does someone who earns up to R$5,000 pay income tax in 2026?

At source, no: with taxable income of up to R$5,000.00 a month, the reduction of Law 15.270/2025 brings the tax calculated by the table to zero. Between R$5,000.01 and R$7,350.00 the reduction shrinks, and above R$7,350.00 there is no reduction.

What is the INSS ceiling in 2026?

R$8,475.55: above that salary the contribution no longer grows, and the employee’s maximum deduction is R$988.09 a month.

What is the simplified deduction?

It is a deduction of R$607.20 a month (25% of the limit of the exempt bracket, R$2,428.80) that replaces all the legal deductions, such as INSS and dependents, when it is more advantageous. The company applies whichever reduces the base of your tax most.

Do dependents change the net?

They do when the legal deductions (INSS plus R$189.59 per dependent) exceed the simplified deduction of R$607.20, which tends to happen with higher salaries; and only if the income tax is not already brought to zero by the reduction. Enter the number of dependents and the calculation chooses the better one.