Brazilian Income Tax (IRPF) Calculator 2026
Simulate the progressive INSS deduction and IRPF (income tax) on your monthly salary. 2026 progressive table: 5 income tax brackets (exemption up to R$ 2,259.20), employer's FGTS, 13th salary, and a complete annual summary.
Salary Details
Result - Monthly Net Salary
INSS - Progressive Brackets
| Bracket | Rate | Base in Bracket | Contribution |
|---|---|---|---|
| R$0,00 - R$1.518,00 | 7.5% | R$1.518,00 | R$113,85 |
| R$1.518,00 - R$2.793,88 | 9% | R$1.275,88 | R$114,83 |
| R$2.793,88 - R$4.190,83 | 12% | R$1.396,95 | R$167,63 |
| R$4.190,83 - R$8.157,41 | 14% | R$809,17 | R$113,28 |
| Total Monthly INSS | R$509,59 | ||
IRPF - Applied Bracket
| Bracket | Rate | Deduction (R$) | Base in Bracket | Tax |
|---|---|---|---|---|
| R$3.751,05 - R$4.664,68 | 22.5% | R$662,77 | R$739,36 | R$347,57 |
| Total Monthly IRPF | R$347,57 | |||
13th Salary
Annual Summary
Come utilizzare Calcolatore IRPF 2026 Brasile
Insert monthly gross salary
Insert your gross monthly salary amount in Rials (R$). Only include fixed income - the 13th is automatically calculated.
Insert Fiscal Employees
Select the number of dependents (children, spouse with support, etc.). Each dependent reduces the taxable income of IRPF by R$ 189.59 per month.
Choose tax deduction type
Choose simplified tax deduction (20% of taxable income, max R$ 16,754.34/year) or detailed legal deductions (employees + health plan).
Analyze Results
View your monthly net salary, INSS progressive details, tax brackets, thirteenth income, and annual summary.
Suggerimenti
- For salaries above R$8,157.41, only up to the ceiling - excess is not taxed by INSS.
- With 2 or more employees on staff, legal deductions often exceed the simplified wage deduction.
- Company health plan paid by employee is fully deductible in annual return.
- The effective total tax rate (INSS + IRPF) is always lower than the marginal tax rate of the IRPF.
- The 13th has its IRPF calculated separately and usually involves a lower tax rate than the December monthly payment.
Domande frequenti
What is progressive INSS?
Since 2020, INSS is calculated progressively: each bracket of salary is taxed at its own rate (7.5%, 9%, 12%, and 14%), similar to IRPF. The contribution ceiling is R$ 8,157.41.
What is the IRPF simplified deduction?
The simplified deduction is a fixed 20% deduction on taxable income, capped at R$ 16,754.34 per year (approximately R$ 1,396.20 per month). It is an alternative to the detailed legal deductions.
Is FGTS deducted from the salary?
No. FGTS (8% of the gross salary) is a contribution paid entirely by the employer and deposited into the worker's linked account. It is not deducted from the net salary.
How is the 13th salary calculated?
The 13th salary is equivalent to one gross monthly salary. It is subject to INSS (progressive rates) and IRPF (calculated on the base after the INSS deduction). The second installment is paid by December 20.
What is the IRPF exemption bracket in 2026?
In 2026, the IRPF exemption bracket is R$ 2,259.20 per month. Income up to this amount is not subject to income tax withholding at source.