Brazil net salary: progressive INSS and IRRF
Brazilian net salary comes from two mandatory deductions that both work by bracket: INSS, with rates that climb as pay rises up to a contribution ceiling, and IRRF, with its own progressive table plus a reducer that Law 15,270/2025 created for the initial income bracket. This calculator applies both deductions to the gross salary entered and returns the net amount, bracket by bracket.
At this hypothetical bracket, the Law 15,270/2025 reducer zeroes IRRF entirely; only the INSS deduction remains.
The effective INSS rate drops versus the previous example because part of the pay has crossed the contribution ceiling; IRRF rises because the base left the bracket the reducer zeroes out.
The reducer would already zero IRRF even without dependents here; the per-dependent deduction only changes the result at higher brackets, where the simplified deduction stops being the more favorable option.
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.
Because INSS has a contribution ceiling: past it, the deduction stops growing even as the salary keeps rising, and the effective rate (deduction divided by gross pay) falls as more pay sits outside the taxed base, as shown by the difference between 10.03% at R$ 5,000.00 and 9.88% at R$ 10,000.00 in this page simulations.
On gross salary minus INSS: the IRRF base already comes with the INSS deduction subtracted, and it also goes through the comparison between the per-dependent deduction and the simplified deduction before applying the Law 15,191/2025 table.
Yes, as long as they are habitual taxable earnings: they join the same base as the salary for both deductions. Exempt items, entered separately in the calculator, are added straight to the final net pay without either INSS or IRRF deductions.
Not necessarily: the calculator uses whichever taxable base is more favorable between the per-dependent deduction and the IRRF simplified deduction, automatically picking the smaller of the two. At lower income levels, the simplified deduction alone can already be smaller, so adding dependents does not change the final tax.
⚠️ 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).