How net salary is calculated
Net salary is gross salary minus mandatory withholding: INSS (Brazil's social security contribution) and IRRF (withheld income tax), both calculated with progressive brackets — the higher the salary, the higher the effective rate on the exceeding portion.
2026 INSS brackets (CLT employees)
| Contribution salary | Rate |
|---|---|
| Up to R$ 1,621.00 | 7.5% |
| R$ 1,621.01 to R$ 2,902.84 | 9% |
| R$ 2,902.85 to R$ 4,354.27 | 12% |
| R$ 4,354.28 to R$ 8,475.55 | 14% |
Above the ceiling (R$ 8,475.55), the deduction is a flat R$ 988.09.
Income tax and Law 15.270/2025
Income tax applies to the salary after the INSS deduction, with an extra reducer created by Law 15.270/2025 that widens the effective exemption bracket up to R$ 5,000 in income. This calculator reuses the exact same tables already used in this site's vacation, 13th-salary and severance calculators.
Frequently asked questions
Does this account for dependents?
No. It follows the standard INSS/IRRF tables without the per-dependent deduction, which depends on what is declared on each company's payroll.
Is the result exactly what will hit my account?
It's an estimate. Extra deductions like transportation vouchers, health insurance or alimony are not included and would reduce the net amount further.
Why isn't the INSS discount a flat rate on the whole salary?
Because the table is progressive: each salary bracket pays its own rate, similar to income tax, not the top rate applied to the full amount.