Brazil net salary calculator (salário líquido)
Brazil net salary calculator (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 · Líquido / mês
You keep 91.7% of gross pay 8.3% goes to tax and contributions
With Salário bruto mensal of 3,000 BRL, this model computes Líquido / mês of 2,751.40 BRL. See the full working.
✓ Verified against 4 self-test cases Updated for 2026 · sources checked 2026-10-17
How Salário líquido (net salary) 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%. From 2026 a reduction then removes the tax entirely up to 5,000 BRL of monthly income, and tapers it away by 7,350 BRL (Lei 15.270/2025).
The calculator picks the more favourable deduction automatically and exposes the number of dependents, since each one lowers the tax base. Figures follow the 2026 tables; a estimate, não é aconselhamento fiscal.
Worked example
ShowHide the full working: 2 inputs, 6 computed steps
| Inputs | |
|---|---|
| Salário bruto mensal | 3,000 BRL |
| Dependentes | 0 |
| Computed by the engine | |
| INSS ✓ pinned | 248.60 BRL |
| Deduction Legal | 248.6 |
| Deduction ✓ pinned | 607.2 |
| Base IRRF ✓ pinned | 2,392.80 BRL |
| IRRF ✓ pinned | 0 BRL |
| Líquido / mês ✓ pinned | 2,751.40 BRL |
Every computed row comes from the engine, run on the inputs above. Rows marked ✓ pinned are also fixed by a published self-test, so a change to the model that moved them would fail its own tests.
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 — tributação de 2026 (tabela progressiva e redução) · checked 2026-10-17
- Receita Federal — cálculo da redução do IR a partir de 1º de janeiro de 2026 · checked 2026-10-17
- INSS — tabela de contribuição mensal 2026 (Portaria Interministerial MPS/MF nº 13/2026) · checked 2026-10-17
Estimate. Not tax advice. The verification badge means the model reproduces the stated formula through 4 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 4 test cases the engine reproduces, and what the badge does and does not claim. Also available as machine-readable JSON.
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