Brazil net salary calculator (salário líquido)
Your Brazilian net salary is your gross minus progressive INSS social security and monthly income tax (IRRF), after the better of the legal or simplified deduction.
Worked example: with Salário bruto mensal of 3,000 BRL, this model computes Líquido / mês of 2,733.39 BRL. See the full breakdown.
✓ Verified against 2 self-test cases Updated for 2025 · sources checked 2026-08-02
How salário líquido in Brazil is calculated
Brazilian payroll first deducts INSS social security, charged progressively across four bands from 7.5% up to a ceiling contribution around 952 BRL. The rate applies within each band, not to the whole salary, so the effective rate stays well below the headline 14%.
Income tax withheld at source (IRRF) is then computed on a base equal to gross minus the larger of two deductions: the legal one (INSS plus 189.59 BRL per dependent) or the simplified monthly discount. The IRRF table applies a rate and a fixed deduction per band, from exemption up to 27.5%.
The calculator picks the more favourable deduction automatically and exposes the number of dependents, since each one lowers the tax base. Figures follow the 2025 tables; a estimate, não é aconselhamento fiscal.
Worked example
| Salário bruto mensal (BRL) | 3000 |
|---|---|
| Dependentes | 0 |
| INSS ✓ | 253.41 |
| Deduction Legal | 253.41 |
| Deduction ✓ | 564.8 |
| Base IRRF ✓ | 2435.2 |
| IRRF ✓ | 13.2 |
| Líquido / mês ✓ | 2733.39 |
Every row is computed by the engine from the inputs above. Rows marked ✓ are additionally pinned by a published self-test vector.
Frequently asked questions
Quanto é o líquido de um salário de R$3.000?
Em 3.000 BRL, o INSS progressivo é descontado por faixa, e a base do IRRF usa o desconto simplificado por ser maior que a dedução legal. O cálculo mostra o INSS, a base, o IRRF e o líquido exatos.
What is the difference between INSS and IRRF?
INSS is the social-security contribution, charged progressively by band up to a ceiling. IRRF is the income tax withheld monthly, computed on your salary after deductions. Both come off gross to give net pay.
How do dependents change my net pay?
Each dependent adds 189.59 BRL to the legal deduction, lowering the IRRF base. The model automatically compares that against the simplified discount and uses whichever is larger.
Sources
- Receita Federal — IRRF · checked 2026-08-02
- INSS — tabela de contribuição · checked 2026-08-02
Estimate. Not tax advice. The verification badge means the model reproduces the stated formula through 2 self-test cases; the sources support that the formula matches the rules.
Check the arithmetic yourself: how this calculator is verified — the formula behind every derived value, the 2 test cases the engine reproduces, and what the badge does and does not claim. Also available as machine-readable JSON.
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