Brazil income tax calculator
Your 2026 net pay in Brazil. Salaries up to R$5,000 a month now pay no income tax at all.
Line by line
用你的数字，一步一步算。
How your income fills the tax bands
Each slice of taxable income is taxed at its own rate, so only the part above a threshold pays the higher rate.
| Rate | Band | Your income in it | Tax |
|---|
Rules and sources
- Lei nº 15.270, de 26 de novembro de 2025 — exemption to R$5,000 a month and the reduction up to R$7,350.
- IRRF monthly table 2026: exempt to R$2,428.80, then 7.5% / 15% / 22.5% / 27.5% with the matching deductions; R$189.59 per dependant; simplified discount R$607.20.
- INSS 2026: 7.5% to R$1,621.00, 9% to R$2,902.84, 12% to R$4,354.27, 14% to the ceiling of R$8,475.55.
常见问题
What changed in 2026?
Lei 15.270/2025 exempts monthly salaries up to R$5,000 from income tax entirely. Between R$5,000 and R$7,350 a reduction applies that shrinks as pay rises, so there is no cliff. Above R$7,350 the ordinary table applies with no reduction.
What is the simplified discount?
A flat R$607.20 a month that can be used instead of the real deductions (INSS plus R$189.59 per dependant). Payroll uses whichever is larger, so lower earners are not penalised for having no dependants. This calculator does the same.
Why is the headline figure higher than my payslip?
When the 13th salary is included, the headline spreads the whole year over twelve months, so it is higher than the amount that actually lands in your account each month. The real monthly figure is shown underneath and in the line-by-line breakdown. Switch the 13th salary off to see the monthly pay on its own.
How is the 13th salary taxed?
Separately from your monthly pay, with its own INSS and its own run through the IRRF table, and without the new reduction. That is why the December payslip often carries more tax than people expect.
Why does my payslip differ?
Employers may also deduct health insurance, transport, union dues or alimony, and some of those change the taxable base. This is the standard CLT calculation on salary alone.