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Brazil CLT Net Salary Calculator (2026)
Brazil-specific tool. Compute the take-home pay for a CLT employee under the 2026 income-tax reform (full exemption up to R$5,000 gross).
What is net salary in Brazil?
Salário líquido (net salary) is the amount that lands in a Brazilian CLT employee's bank account after the company withholds mandatory contributions (INSS, IRRF) and optional ones (transport voucher, health plan, union dues).
In 2026, Brazil's income-tax reform created a full IRRF exemption for gross salaries up to R$5,000 and a graduated discount up to R$7,350. This calculator already applies the new rules.
How to use this calculator
Enter the gross salary and any extra deductions shown on the payslip. Mandatory taxes (INSS and IRRF) are computed automatically.
- Enter the gross monthly salary (the contracted amount before any deduction).
- Enter the number of dependents (spouse, children, etc.). Each one subtracts R$ 189.59 from the IRRF base.
- Indicate whether you receive the transport voucher. The company can withhold up to 6% of the gross salary.
- Add any health-plan co-payment and other deductions shown on the payslip.
- If you pay court-ordered alimony, enter the amount — it lowers the IRRF base.
How the calculation works
INSS is computed first on the gross salary. Then the IRRF base = gross − INSS − dependents − judicial alimony. IRRF is computed on that base using the 2026 progressive table.
Net = Gross − INSS − IRRF − VT − Health − Others
INSS is progressive across four bands (7.5% / 9% / 12% / 14%) capped at R$ 8,157.41. The IRRF uses the 2026 monthly table with 0% up to R$ 2,259.20 and rates ranging from 7.5% to 27.5% — but the 2026 reform overrides this with full exemption up to R$ 5,000 gross and a graduated reducer up to R$ 7,350.
Reference table (no dependents, no extra deductions)
How much remains across different gross levels under the 2026 rules:
| Gross | INSS | IRRF | Net |
|---|---|---|---|
| R$ 1.518,00 | R$ 113,85 | R$ 0,00 | R$ 1.404,15 |
| R$ 2.500,00 | R$ 202,17 | R$ 0,00 | R$ 2.297,83 |
| R$ 3.500,00 | R$ 308,84 | R$ 0,00 | R$ 3.191,16 |
| R$ 5.000,00 | R$ 524,68 | R$ 0,00 | R$ 4.475,32 |
| R$ 7.000,00 | R$ 804,68 | R$ 178,93 | R$ 6.016,39 |
| R$ 10.000,00 | R$ 951,63 | R$ 1.591,89 | R$ 7.456,48 |
Approximate values. Dependents and other deductions are factored in when entered above.
The 2026 income-tax reform
Brazil's 2025 income-tax reform took effect in January 2026 and introduced two big changes for CLT workers: full IR exemption for gross salaries up to R$5,000 and a progressive reducer between R$5,000 and R$7,350 to smooth the transition.
Above R$7,350, the regular monthly table (rates from 7.5% to 27.5%) applies as usual. For most Brazilians earning between 1 and 5 minimum wages, the reform represents a meaningful raise on the take-home pay.