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Brazil salary calculator 2026

Free Brazil salary calculator 2026: net take-home pay for CLT employees, interns (estagiario), MEI, autonomo and PJ (Simples Nacional). Progressive INSS, IRRF with the Reforma da Renda exemption, FGTS. Educational, not tax advice.

Simon Bodych

by Simon Bodych

Methodology & sources

Methodology - Brazil (2026)

Educational monthly model for tax year 2026 (annual = month x 12) - not a payroll system, not a tax return, not tax advice. The 13th salary (gratificacao natalina) and ferias +1/3 are reported as notes, not folded into the 12-month total, to keep the modes comparable. Some 2026 figures (minimum wage R$ 1,621.00, INSS bands) are provisional and may change on final official publication.

Employee (CLT, carteira assinada)

  • INSS employee contribution: progressive per slice (7.5% / 9% / 12% / 14%) on gross pay, capped at the teto of R$ 8,475.55 (maximum R$ 988.09/month). Portaria interministerial MPS/MF 13/2026.
  • IRRF (withholding income tax): monthly progressive table, base = gross minus INSS minus the more favourable of the legal deductions (R$ 189.59 per dependent) or the desconto simplificado (R$ 607.20). Lei 15.270/2025 (Reforma da Renda).
  • Reforma da Renda redutor: zero IRRF up to R$ 5,000/month; a linear redutor of 978.62 - 0.133145 x gross applies from R$ 5,000.01 to R$ 7,350; above that the table tax applies in full.
  • FGTS: 8% deposited by the employer into the worker's FGTS account (Lei 8.036/1990 art. 15); it is not deducted from net pay and is shown only as employer cost.

Sources: Portaria interministerial MPS/MF 13/2026 - tabela INSS 2026, Lei 15.270/2025 - Reforma da Renda (IRRF table, exemption, redutor), Lei 8.036/1990 art. 15 - FGTS 8%, Receita Federal - tabela IRRF e desconto simplificado 2026.

Intern (estagiario)

  • No INSS and no FGTS are mandatory: the internship does not create an employment bond (Lei 11.788/2008, art. 3 and 12).
  • IRRF applies on the bolsa-auxilio (stipend) using the same 2026 table, the R$ 5,000 exemption / redutor and the simplified-discount option, but with no INSS in the base.

Sources: Lei 11.788/2008 - estagio, Lei 15.270/2025 - IRRF table.

MEI (microempreendedor individual)

  • Fixed monthly DAS regardless of revenue inside the cap: INSS R$ 81.05 (5% of the minimum wage) plus ICMS R$ 1.00 (comercio/industria) and/or ISS R$ 5.00 (servicos). LC 123/2006 + LC 128/2008.
  • Revenue cap R$ 81,000/year (LC 123 art. 18-A). Net = revenue minus DAS; there is no further income tax on the MEI activity inside the cap.

Sources: Lei Complementar 123/2006 (Simples Nacional + MEI), art. 18-A, Agencia Brasil - DAS MEI 2026 (INSS R$ 81.05).

Self-employed (autonomo, contribuinte individual)

  • INSS: plano normal 20% on a base between the minimum wage and the teto, or plano simplificado 11% on the minimum wage only (Lei 8.212/1991 art. 21).
  • Carne-leao IRPF: progressive annual table on annual net income, with paid INSS and dependants deductible. Net = revenue minus expenses minus INSS minus carne-leao.

Sources: Lei 8.212/1991 art. 21 - contribuinte individual 20% / 11%, Lei 15.270/2025 - carne-leao IRPF table.

PJ (pejotizacao, Simples Nacional Anexo III)

  • Effective rate = (RBT12 x aliquota nominal - parcela a deduzir) / RBT12, where RBT12 is the trailing-12-month gross revenue (LC 123/2006, Anexo III, services). Annual DAS = effective rate x annual revenue.
  • Optional pro-labore (owner salary) with its own INSS 11% (Simples) and IRRF by the monthly table. Anexo III only; the Fator R move to Anexo V is out of scope.

Sources: Lei Complementar 123/2006 - Anexo III, art. 18, Lei 8.212/1991 art. 21 - pro-labore INSS.