Calculate net salary with progressive INSS and IRRF including R$ 5,000 effective exemption.
Net salary is what remains of the gross after the two mandatory payroll deductions, INSS (social security) and IRRF (withholding income tax), plus private deductions (health plan, transport voucher, payroll loans). What confuses people most is that neither uses a single flat rate: INSS is charged in progressive brackets (7.5%, 9%, 12% and 14%), a system in force since Brazil's pension reform (EC 103/2019, effective from 2020), and IRRF, with the 2025 tax reform, gained a reducer that effectively exempts anyone earning up to R$ 5,000. This calculator applies the official 2026 tables (INSS via MPS/MF Ordinance No. 13/2026; IRRF via Laws 15.191/2025 and 15.270/2025) and shows the step-by-step deductions.
INSS is progressive by brackets, like a staircase: each slice of the salary pays its own bracket rate (7.5%, 9%, 12% or 14%), not the top rate on everything. That is why the effective rate, total deducted divided by the gross, always stays below 14%. Above the INSS ceiling, the deduction stops growing, because there is a maximum contribution amount.
IRRF comes next and is not charged on the gross: the base is the salary minus INSS, minus the per-dependent deduction, and minus court-ordered child support. The progressive table applies to that base; with the 2025 reform, the reducer leaves earnings up to R$ 5,000 effectively free of income tax.
Example 1, a R$ 4,000 salary: INSS is computed by summing the progressive brackets (part at 7.5%, the next part at 9%, and so on). Since the gross is below R$ 5,000, the reducer zeroes the IRRF, so net pay is the gross minus INSS and minus any pay-stub deductions (transport voucher, health plan).
Example 2, a R$ 8,000 salary: bracketed INSS remains capped at the ceiling, and then progressive IRRF applies to the base (gross − INSS − deductions). Because only the slice above each threshold is taxed, the effective income-tax rate stays well below the table's top rate. Entering dependents and child support lowers that base and therefore the tax.
Not every pay-stub deduction lowers the IR base. Dependents and court-approved child support do; the transport voucher discount (up to 6% of salary) is exempt from INSS and IR but shows up as a deduction in net pay; health-plan co-payments may reduce the base depending on the contract. Exempt earnings (such as some indemnities) add to net pay but are not taxed.
The figures change every year: INSS brackets are adjusted by ordinance and the IR table can change by law. That is why the tool relies on the 2026 rules cited above and carries the estimate notice, for the official payroll, confirm with HR or an accountant, who also apply collective agreements and the specifics of your contract.
Paste the code into your HTML and the tool shows up on your page, without J-Kit's navigation and ads. It still runs in the browser of whoever visits your site.
<iframe
src="https://jkit.tools/embed/en-US/brazil-net-salary-calculator"
width="100%"
height="600"
style="border:0"
loading="lazy"
title="Brazil Net Salary Calculator (INSS + Income Tax)"
></iframe>These references help contextualize formulas, standards, APIs and limitations used on this page. They do not replace professional validation when a result has legal, financial, medical or operational impact.
Yes. The progressive INSS rates (7.5%, 9%, 12% and 14%) have been in force since the pension reform (EC 103/2019, effective from 2020). Each salary bracket pays its own rate, and the band limits are adjusted every year.
⚠️ Educational estimate. Confirm with accountant or HR.
INSS: Portaria MPS/MF nº 13/2026 (faixas progressivas); IRRF: Lei 15.191/2025 + Lei 15.270/2025 (redutor isenção efetiva até R$ 5.000).