Net Salary Calculator 2026
Brazilian CLT net salary with INSS, income tax (new exemption up to R$ 5k), dependents, transport voucher and the full annual package.
The link keeps what is on screen.
Net salaryR$ 6.040,64per month, after all deductionsEffective deduction24.5%
Monthly
- Monthly gross salary
- R$ 8.000,00
- INSS (social security)
- − R$ 921,51
- Income tax (IRRF)
- − R$ 1.037,85
- Net salary
- R$ 6.040,64
How income tax was calculated
- Legal deductions (INSS + dependents + alimony)
- − R$ 921,51
- Tax base
- R$ 7.078,49
- Tax from the table
- R$ 1.037,85
- Lei 15.270/2025 reduction
- − R$ 0,00
- Income tax (IRRF)
- R$ 1.037,85
Per year
- 12 net salaries
- R$ 72.487,68
- Net 13th salary
- R$ 6.040,64
- Vacation bonus (1/3, net)
- R$ 1.885,06
- FGTS (8% of salaries, 13th and vacation)
- R$ 8.533,33
- Annual package
- R$ 88.946,71
- Monthly equivalent
- R$ 7.412,23
Variables used in the calculation
Official rules and tables
- INSS 2026: rates and ceiling
- 7,5% / 9% / 12% / 14% · R$ 8.475,55 · Portaria MPS/MF 13/2026
- Income tax 2026: zero up to
- R$ 5.000,00 · Lei 15.270/2025
- Income tax 2026: reduction phases out at
- R$ 7.350,00 · Lei 15.270/2025
- Income tax: top rate
- 27,5% · Receita Federal
- Deduction per dependent
- R$ 189,59
- Monthly simplified deduction
- R$ 607,20
- FGTS
- 8%
- Max transport voucher deduction
- 6% · Lei 7.418/1985
How is it calculated?
Progressive INSS from Portaria MPS/MF nº 13/2026 (ceiling R$ 8,475.55). Income tax: the larger of legal deductions or the simplified discount (R$ 607.20) comes off gross; the monthly progressive table applies, then the Lei 15.270/2025 reduction computed on gross salary — zero tax up to R$ 5,000, phasing out up to R$ 7,350. Vacation: salary + 1/3 taxed together in the month. Profit sharing has its own tax table, so it is entered as a net amount.
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⌨️ Use from the terminal (JSON)
This tool also runs outside the site: the cli.js script uses the same logic as this page and returns the result as JSON. Parameters are the same as this page's URL — copy the command below with the values on screen.
Deno
deno run -q "https://thecodecodex.com/cli.js?tool=net-salary"
Node.js / Bun
curl -s https://thecodecodex.com/cli.js | node --input-type=module - net-salary bruto=…
| Parameter | Description | Default |
|---|---|---|
| bruto | salário bruto | 8000 |
| dependentes | dependentes no IR | 0 |
| pensao | pensão alimentícia | 0 |
| vt | custo do vale-transporte | 0 |
| descontos | outros descontos | 0 |
| beneficios | benefícios mensais | 0 |
| bonus | PLR/bônus líquido anual | 0 |
| fgts | 0 = sem FGTS no pacote | 1 |
Requires Deno, Node.js or Bun. With Deno the script runs with no permissions: it cannot read files or access the network. Central Bank indicators are from the day the site was published.