Net Salary Calculator (Brazil)

INSS by brackets and IRRF on the base

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%, and above the INSS ceiling the deduction stops growing.

IRRF comes next and is not charged on the gross: the base is the salary minus INSS, minus the R$ 189.59 per-dependent deduction, minus court-approved alimony, and minus PGBL contributions (capped at 12% of taxable income). The progressive table applies to that base, and the 2025 reform's reducer zeroes the tax for anyone earning up to R$ 5,000 per month.

• INSS: per-bracket rate (7.5% to 14%), with a ceiling.
• Effective INSS rate: always below 14%.
• IR base = gross − INSS − dependents − alimony − PGBL.
• IRRF: effective exemption up to R$ 5,000 (2025 reform).

Below and above the exemption band

Illustrative 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 private deductions, which this calculator does not include).

Illustrative example 2, a R$ 8,000 salary: bracketed INSS is 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, alimony and PGBL lowers that base and therefore the tax.

What lowers the tax and where to check

Each dependent deducts R$ 189.59 from the monthly IRRF base (R$ 2,275.08 per year in the annual adjustment); court-approved alimony is fully deductible; and PGBL lowers the base up to 12% of annual gross taxable income. VGBL, by contrast, is not deductible for monthly IRRF, and charges such as health plan and transport voucher are not in this calculator, they appear on the pay stub and reduce the net you receive.

The table figures change by ordinance (INSS) and by law (IRRF), so treat the result as an educational estimate. For the official payroll, which also applies collective agreements and the specifics of your contract, confirm with HR or an accountant.