Net salary in Brazil 2026: how to calculate INSS and income tax

Net salary is what lands in your account: gross salary minus INSS, income tax and other authorized deductions, such as the transport voucher. In 2026, INSS ranges from 7.5% to 14% by bracket, and those earning up to R$ 5,000 a month are exempt from income tax under Law 15,270/2025.

Quick summary

• Order of the calculation: INSS first, then income tax on what remains.
• INSS 2026: 7.5% up to R$ 1,621; 9% up to R$ 2,902.84; 12% up to R$ 4,354.27; 14% up to R$ 8,475.55 (ceiling).
• Income tax 2026: exempt for income up to R$ 5,000; partial reduction up to R$ 7,350.
• Other deductions: transport voucher (up to 6%), child support, health plan and others authorized in writing.
• FGTS is not a deduction: the 8% is deposited by the employer.

Step 1: INSS by bracket

INSS is progressive: each slice of the salary pays its own rate. For a salary of R$ 3,000:

| Bracket | Rate | Deduction | | --- | --- | --- | | Up to R$ 1,621.00 | 7.5% | R$ 121.57 | | R$ 1,621.01 to R$ 2,902.84 | 9% | R$ 115.37 | | R$ 2,902.85 to R$ 3,000.00 | 12% | R$ 11.66 | | Total | | R$ 248.60 |

The maximum deduction in 2026 is R$ 988.09, for salaries of R$ 8,475.55 or more.

Step 2: income tax

From gross salary, subtract INSS (or the simplified deduction of R$ 607.20, if higher) and R$ 189.59 per dependent. The monthly table applies to that base. Since 2026, Law 15,270/2025 eliminates the tax for income up to R$ 5,000 and reduces it up to R$ 7,350.

2026 examples

| Gross salary | INSS | Income tax | Net | | --- | --- | --- | --- | | R$ 1,621.00 | R$ 121.57 | R$ 0.00 | R$ 1,499.43 | | R$ 3,000.00 | R$ 248.60 | R$ 0.00 | R$ 2,751.40 | | R$ 5,000.00 | R$ 501.51 | R$ 0.00 | R$ 4,498.49 | | R$ 6,000.00 | R$ 641.51 | R$ 385.10 | R$ 4,973.39 | | R$ 8,000.00 | R$ 921.51 | R$ 1,037.85 | R$ 6,040.64 |

Figures without dependents or other deductions. If you use the transport voucher, also subtract up to 6% of base salary.

Frequently asked questions

Do people earning up to R$ 5,000 pay income tax in 2026?

Not at source. Law 15,270/2025 created a reduction that brings monthly tax to zero for income up to R$ 5,000.

Is FGTS deducted from my salary?

No. The employer deposits 8% of the salary into the FGTS account without taking anything from your pay.

Why did my net pay change if my salary is the same?

Absences, overtime, a change in dependents or new deductions change the base. Compare each line on your payslip.

Read more in this series

• How to read a Brazilian payslip
• Salary deductions: what an employer can deduct
• Transport voucher and the 6% deduction
• First installment of the 13th salary 2026
• Index: complete guide to labor rights

Topic: this guide is part of Pay and benefits, with all the guides on the subject.