Calculate your monthly net take-home salary in Brazil (salário líquido under CLT): progressive INSS social security, IRPF tax, and employer contributions.
| Tier / Category | Rate / Deduction 2026 |
|---|---|
| INSS faixa 1 (iki R$ 1.412,00) | 7,50 % (dedução R$ 0,00) |
| INSS faixa 2 (R$ 1.412,01 – R$ 2.666,68) | 9,00 % (dedução R$ 21,18) |
| INSS faixa 3 (R$ 2.666,69 – R$ 4.000,03) | 12,00 % (dedução R$ 101,18) |
| INSS faixa 4 (R$ 4.000,04 – R$ 7.786,02) | 14,00 % (teto do desconto R$ 908,86) |
| IRPF faixa 1 (iki R$ 2.259,20) | 0,00 % (Isento) |
| IRPF faixa 2 (R$ 2.259,21 – R$ 2.826,65) | 7,50 % (parcela a deduzir R$ 169,44) |
| IRPF faixa 3 (R$ 2.826,66 – R$ 3.751,05) | 15,00 % (parcela a deduzir R$ 381,44) |
| IRPF faixa 4 (R$ 3.751,06 – R$ 4.664,68) | 22,50 % (parcela a deduzir R$ 662,77) |
| IRPF faixa 5 (virš R$ 4.664,68) | 27,50 % (parcela a deduzir R$ 896,00) |
| Dedução por dependente / Mês | R$ 189,59 por dependente |
| Desconto simplificado mensal | R$ 564,80 (se mais vantajoso que deduções legais) |
| Depósito FGTS (pago pelo empregador) | 8,00 % mensal sobre o salário bruto |
INSS is calculated progressively across 4 salary bands: 7.5% (up to R$ 1,412), 9% (up to R$ 2,666.68), 12% (up to R$ 4,000.03), and 14% (up to the R$ 7,786.02 ceiling). The maximum monthly employee deduction is roughly R$ 908.86.
Under current Brazilian tax rules, if the flat monthly simplified deduction of R$ 564.80 produces a lower tax than deducting actual INSS and dependents, the simplified deduction is automatically applied to reduce your IRPF liability.
FGTS (Severance Indemnity Fund) is an 8% monthly deposit made exclusively by the employer into a federal savings account under the employee's name. It is not deducted from gross salary.
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