$ salary --net --2026
Brazil CLT Net Salary Calculator 2026 — with hourly rate
Calculate your net salary under Brazilian payroll rules with the INSS and IRRF tables in force in 2026, see the deduction bracket by bracket, your hourly rate and the annual projection with the 13th salary and vacation pay.
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INSS/IRRF tables in force as of 07/2026 — sources: gov.br (Receita Federal/INSS) and Law 15,270/2025. Verified on July 16, 2026.
Enter the gross monthly salary to calculate the net pay, the hourly rate and the annual projection.
INSS and income-tax (IRRF) tables in force in 2026 — sources: Receita Federal and Ministério da Previdência Social. This calculator is an educational estimate and does not replace your payslip, your accountant or your company’s payroll department.
How to use the net salary calculator
Enter the monthly gross salary of your CLT contract (CLT is Brazil's standard employment regime) and, for a more precise result, fill in the number of dependents, court-ordered child support, the health plan deduction and other payroll deductions. Enable the commuting allowance (vale-transporte) to apply the legal 6% deduction on the base salary. The result is recalculated instantly, without sending any data to a server — everything runs in your browser. All amounts are in Brazilian reais (R$) and follow Brazilian number formatting: dots for thousands, commas for decimals (R$ 1.621,00 = 1,621 reais).
When calculating the 2026 net salary, the tool applies the progressive INSS (social security) table bracket by bracket (7.5%, 9%, 12% and 14%, with a contribution cap of R$ 8.475,55) and shows exactly how much was deducted in each bracket. It then computes the IRRF (income tax withheld at source) in two ways — with the legal deductions and with the simplified deduction of R$ 607,20 — and automatically uses the more advantageous one, displaying both for you to check.
Full example: R$ 5.000 salary, step by step
The emblematic case of 2026 — the salary exactly at the limit of the new income tax exemption:
| Step | Math | Amount |
|---|---|---|
| 1. INSS bracket by bracket | 7.5% up to 1.621 + 9% up to 2.902,84 + 12% up to 4.354,27 + 14% up to 5.000 | − ≈ R$ 501,51 |
| 2. IRRF with legal deductions | base 4.498,49 → 22.5% − 675,49 = 336,67 − reduction 312,89 | ≈ R$ 23,78 |
| 3. IRRF with the simplified deduction | base 4.392,80 → 22.5% − 675,49 = 312,89 − reduction 312,89 | R$ 0,00 ✓ (more advantageous) |
| 4. Net salary | 5.000 − 501,51 − 0 | ≈ R$ 4.498,49 |
| 5. Hourly rate (220h) | net ÷ 220 | ≈ R$ 20,45/h |
Note step 3: thanks to Law 15,270/2025, the simplified regime zeroes out the income tax at this salary — and the calculator picks the more advantageous regime on its own, showing both.
Reference table: gross → net in 2026
| Gross salary | INSS | IRRF | Approximate net |
|---|---|---|---|
| R$ 1.621 (minimum wage) | ≈ R$ 121,58 | R$ 0 | ≈ R$ 1.499,42 |
| R$ 2.000 | ≈ R$ 155,69 | R$ 0 | ≈ R$ 1.844,31 |
| R$ 3.000 | ≈ R$ 248,61 | R$ 0 | ≈ R$ 2.751,39 |
| R$ 5.000 | ≈ R$ 501,51 | R$ 0 | ≈ R$ 4.498,49 |
| R$ 8.000 | ≈ R$ 921,52 | ≈ R$ 1.037,85 | ≈ R$ 6.040,63 |
| R$ 10.000 | R$ 988,09 (cap) | ≈ R$ 1.569,55 | ≈ R$ 7.442,36 |
Amounts without dependents, commuting allowance or other deductions, already under the more advantageous IRRF regime and with the Law 15,270/2025 reduction applied. Use the calculator above for your exact case.
What changed in the calculation in 2026
The big news is Law 15,270/2025, in force since January 2026: anyone with taxable income of up to R$ 5.000 per month stopped paying income tax, thanks to a reduction of up to R$ 312,89 applied to the computed tax. Between R$ 5.000,01 and R$ 7.350, the reduction is partial and decreasing. The calculator already applies this rule and highlights the reduction when it benefits your salary. The INSS brackets were also adjusted with the new minimum wage of R$ 1.621,00.
Official 2026 tables used in the calculation
INSS 2026 (progressive, bracket by bracket)
| Salary range | Rate |
|---|---|
| Up to R$ 1.621,00 | 7,5% |
| From R$ 1.621,01 to R$ 2.902,84 | 9% |
| From R$ 2.902,85 to R$ 4.354,27 | 12% |
| From R$ 4.354,28 to R$ 8.475,55 | 14% |
Monthly IRRF 2026
| Tax base | Rate | Deductible |
|---|---|---|
| Up to R$ 2.428,80 (exempt) | 0% | — |
| From R$ 2.428,81 to R$ 2.826,65 | 7,5% | R$ 182,16 |
| From R$ 2.826,66 to R$ 3.751,05 | 15% | R$ 394,16 |
| From R$ 3.751,06 to R$ 4.664,68 | 22,5% | R$ 675,49 |
| Above R$ 4.664,68 | 27,5% | R$ 908,73 |
Completing the math: INSS contribution cap of R$ 8.475,55 (maximum deduction of R$ 988,09), deduction of R$ 189,59 per dependent and simplified deduction of R$ 607,20.
Hourly rate: the number every developer should know
Beyond the CLT net salary, the tool calculates your gross and net hourly rate with presets of 220, 176 and 160 monthly hours. It is the key number for comparing a CLT (employment) offer with a PJ (contractor) position, pricing a weekend freelance gig or deciding whether that overtime hour is worth it. The annual projection adds up 12 net salaries, the 13th salary and the constitutional one-third vacation bonus, giving a realistic view of what comes in over the year.
Want to know whether your salary is in line with the market? Also check our guide on tech salaries in Brazil by role and seniority and compare your hourly rate with the ranges practiced at your level — or go straight to the tech salaries tool and see where you stand in the market. And to add up overtime hours and close the month's timesheet, use the hours calculator.
Important: the amounts are educational estimates based on the official tables in force. Collective bargaining agreements, bonuses, benefits and specifics of your payroll can change the result — your payslip and your accountant are always the final source.
## faq
Frequently asked questions
How is the CLT net salary calculated in Brazil in 2026?
Starting from the gross salary, the INSS (Brazilian social security) contribution is deducted first, using the 2026 progressive table (rates from 7.5% to 14%, applied bracket by bracket, with a contribution cap of R$ 8.475,55). Then the IRRF (income tax withheld at source) is computed on the base already reduced by the legal deductions (or by the simplified deduction of R$ 607,20), applying the reduction created by Law 15,270/2025. Finally, payroll deductions such as commuting allowance (vale-transporte), health plan and court-ordered child support are subtracted.
Do workers earning up to R$ 5.000 a month pay income tax in Brazil in 2026?
No. Law 15,270/2025 created a monthly reduction of up to R$ 312,89 that zeroes out the IRRF for anyone with taxable income of up to R$ 5.000 per month. Between R$ 5.000,01 and R$ 7.350 there is a partial reduction, computed as R$ 978,62 minus 0.133145 times the month’s income, which shrinks until it reaches zero.
What is the maximum INSS deduction in 2026?
In 2026 the INSS contribution salary cap is R$ 8.475,55, which results in a maximum monthly deduction of R$ 988,09. Anyone earning above the cap always contributes this fixed amount, regardless of salary.
What is the simplified IRRF deduction and when is it worth using?
The simplified deduction is a fixed reduction of R$ 607,20 on the monthly IRRF tax base that replaces all legal deductions (INSS, dependents and child support). It tends to be advantageous for lower salaries or for people with few deductions. The calculator compares both regimes automatically and applies whichever produces less tax.
How do I calculate the value of my working hour?
Divide the salary (gross or net) by the hours worked in the month. Under the standard Brazilian CLT workweek of 44 hours, 220 monthly hours are used; in 40-hour-per-week contracts, 176 or 160 hours are common references. The net hourly rate is useful for comparing CLT (employment) and PJ (contractor) offers and for pricing freelance work.
Does this calculator work for contractors (PJ) or interns?
No. The calculation follows the payroll deduction rules of the Brazilian CLT employment regime (employee INSS and IRRF). Contractors (PJ) pay taxes through their company (Simples Nacional or presumed profit) and internships have no mandatory INSS deduction. Use the results as an educational estimate and confirm the amounts on your payslip or with an accountant.
What is the difference between gross salary and net salary?
The gross salary is the amount agreed in the contract, before any deduction. The net salary is what actually lands in your bank account after subtracting INSS, income tax (IRRF) and other payroll deductions such as commuting allowance, health plan and child support. The gap between the two grows as the salary rises, because both INSS and IRRF are progressive.
Does the calculator consider the 13th salary and vacation pay?
The annual projection adds up the 12 net monthly salaries of the year, the 13th salary (a mandatory extra salary paid in Brazil) and the constitutional one-third vacation bonus, giving a realistic view of how much comes in over the year. The 13th salary and vacation pay have their own tax rules (the 13th is taxed separately from the monthly salary), so they are shown as a reference projection, not as substitutes for the monthly calculation.
How much does the commuting allowance (vale-transporte) deduct from the salary?
Up to 6% of the base salary — that is the legal limit the employer can deduct in exchange for the benefit. If the actual cost of the fares is less than 6%, only the actual cost is deducted; if it is higher, the company covers the difference. The benefit is optional for the worker: anyone who does not use public transport can waive it in writing and avoid the deduction.
Who counts as a dependent for IRRF purposes and how much is deducted?
Among others: children and stepchildren up to age 21 (or 24, if in university, or any age when incapacitated), a spouse or partner, and parents/grandparents with low income. Each dependent reduces the monthly tax base by R$ 189,59 under the legal deductions regime — the calculator compares that regime with the simplified deduction and uses whichever is better.
I got a raise and my net pay rose less than I expected. Why?
Because INSS and IRRF are progressive with marginal brackets: the higher rates apply only to the portion of the salary that enters the new bracket, never to the whole amount. This means the percentage deducted grows with the salary — but it also debunks the myth that "moving up a bracket makes you earn less": a gross raise always increases the net salary, just in a slightly smaller proportion.
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