What it is
The Net Salary Calculator shows how much of your CLT gross salary actually lands in your account after the mandatory INSS and Income Tax (IRRF) deductions. Gross salary is the contract value. Net salary is what's left for you.
The tool uses the 2026 progressive tables for INSS and IRRF. You don't need to memorize rates or brackets. The calculator applies each deduction automatically, accounts for your dependents, tests the simplified income tax deduction, and also subtracts any other deductions you enter, like a transportation voucher or health plan.
How to use it
- Gross Salary: enter your monthly base salary, without deductions.
- Dependents: enter how many legal dependents you have. Each one reduces the income tax base.
- Other Deductions: enter amounts like transportation voucher, health plan, or alimony, if any.
- Read the summary: it breaks down the INSS deduction, the IRRF deduction, and the final net salary.
Worked example. Gross salary of R$3,000.00, no dependents.
- INSS: the salary falls into the 12% bracket. The calculation uses the R$111.40 deductible portion. So 3,000 × 0.12 − 111.40 = R$248.60.
- IRRF: anyone earning up to R$5,000 a month is exempt in 2026. Tax withheld is R$0.00.
- Net salary: 3,000.00 − 248.60 − 0 = R$2,751.40.
How it works
INSS is progressive. The salary is sliced into brackets and each bracket has its own rate. In practice, the calculator uses the formula with a deductible portion:
INSS deduction = base × bracket rate − deductible portion
IRRF starts from the salary minus INSS and minus R$189.59 per dependent. The calculator also tests the simplified deduction of R$607.20 and applies whichever option produces the lower legal tax. Thanks to an exemption mechanism in force in 2026 (Law 15,270/2025), anyone earning up to R$5,000 a month has the tax zeroed out. The final result is:
Net salary = Gross salary − INSS − IRRF − Other deductions
Legal basis: the 2026 INSS table (gov.br/inss), the 2026 progressive IRRF table (Receita Federal), and the R$1,621.00 minimum wage.
2026 INSS table (progressive)
| Salary bracket | Rate |
|---|---|
| Up to R$1,621.00 | 7.5% |
| R$1,621.01 to R$2,902.84 | 9% |
| R$2,902.85 to R$4,354.27 | 12% |
| R$4,354.28 to R$8,475.55 (ceiling) | 14% |
The contribution ceiling is R$8,475.55. Above that, the INSS deduction stops growing and stays at around R$988.09 a month.
2026 IRRF table (progressive)
| Monthly tax base | Rate | Deductible portion |
|---|---|---|
| Up to R$2,428.80 | Exempt | — |
| R$2,428.81 to R$2,826.65 | 7.5% | R$182.16 |
| R$2,826.66 to R$3,751.05 | 15% | R$394.16 |
| R$3,751.06 to R$4,664.68 | 22.5% | R$675.49 |
| Above R$4,664.68 | 27.5% | R$908.73 |
Anyone with a tax base up to R$5,000.00 has the tax zeroed out under Law 15,270/2025's mechanism. Above that, the full progressive table above applies.
Informational simulation only. It does not replace an officially certified calculation or advice from an accountant or a lawyer.