# Calculadora de salário líquido — Brazil net pay

Source page: https://valem.run/calculators/brazil/net-salary

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.

**Tax year:** 2026

## How it 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

With Salário bruto mensal of 3,000 BRL, this model computes Líquido / mês of 2,751.40 BRL.

## Inputs

| Name | Label | Type |
| --- | --- | --- |
| `grossMonthly` | Salário bruto mensal | number |
| `dependents` | Dependentes | number |

## Sources

- [Receita Federal — tributação de 2026 (tabela progressiva e redução)](https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026) (checked 2026-10-17)
- [Receita Federal — cálculo da redução do IR a partir de 1º de janeiro de 2026](https://www.gov.br/receitafederal/pt-br/assuntos/noticias/2025/dezembro/receita-federal-orienta-fontes-pagadoras-e-contribuintes-a-calcular-a-reducao-do-imposto-de-renda-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)](https://www.gov.br/inss/pt-br/direitos-e-deveres/inscricao-e-contribuicao/tabela-de-contribuicao-mensal) (checked 2026-10-17)

## What this page claims

The Valem engine reproduces this model's formula through 4 self-test cases. That shows internal consistency, not that the formula matches current law; the cited sources are the evidence for that. Estimate, not tax advice.

## For agents

- Model manifest (formula, constants, test vectors): https://valem.run/calculators/brazil/net-salary.json
- Compute by URL: https://valem.run/calculators/brazil/net-salary.json?grossMonthly=3000
- MCP: https://valem.run/mcp/calculators (call `calculate` with calculator `brazil/net-salary`)