Find out your exact Brazil CLT take-home pay. On a R$120,000 gross salary, you'd take home about R$ 7.442 a month after INSS and IRRF, an effective rate of roughly 25.6%. Enter any gross salary below for your exact figures, band by band.
Top IRRF rate
27.5%
above R$4,664.68/mo
INSS teto
R$8,475.55
max ~R$988.09/mo
New for 2026
Redutor
zero IR up to R$5,000/mo
Basis
Monthly
IRRF/INSS tables, annualized
INSS + IRRF only — CLT employee, no dependents. Includes the new Lei 15.270/2025 redutor (zero IRRF up to R$5,000/month gross, gradual to R$7,350). Does not model 13º salário, FGTS, or PJ/autônomo contracting.
2026: INSS + IRRF + redutor
INSS progressivo (7,5%-14%, teto R$8.475,55/mês) + IRRF (0%-27,5%) com o novo redutor da Lei 15.270/2025 que zera o IR até R$5.000/mês.
Salários comuns:
Salário líquido anual
R$ 89.308
Por mês
R$ 7.442
Por semana
R$ 1.717
Taxa efetiva
25.6%
Como se dividem os seus R$ 120.000
R$ 89.308
74.4%
R$ 18.835
15.7%
R$ 11.857
9.9%
| Salário bruto | R$ 120.000 |
| INSS | -R$ 11.857 |
| IRRF | -R$ 18.835 |
| Total de descontos | -R$ 30.692 |
| Salário líquido (anual) | R$ 89.308 |
Calculations use 2026 INSS bands (Portaria Interministerial MPS/MF nº 13/2026), the 2026 IRRF tabela progressiva mensal, and the new Lei 15.270/2025 redutor, for a CLT employee with no dependents. Does not model 13º salário, FGTS, or PJ/autônomo/MEI contracting. For precise figures, consult the Receita Federal or a tax professional.
A Brazilian CLT payslip runs through two calculations in sequence. INSS is a progressive employee contribution (7.5% to 14% across four bands) applied to your salário de contribuição, capped at a teto of R$8,475.55/month for 2026, so the maximum possible INSS deduction is about R$988.09 regardless of how high your salary climbs above that ceiling.
IRRF then applies to your base de cálculo, gross salary minus INSS, using the standard progressive table (0% up to R$2,428.80, rising to 27.5% above R$4,664.68). New for 2026: Lei 15.270/2025 adds a redutor applied after that table calculation, based on your gross monthly salary rather than the post-INSS base, that fully zeroes IRRF up to R$5,000/month and shrinks it gradually through R$7,350.
What this calculator deliberately leaves out is 13º salário (calculated and taxed separately with its own rules), FGTS (an 8% employer-side contribution that doesn't reduce your take-home), and dependents (which would increase your IRRF deduction).
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It's a reduction applied on top of the standard IRRF table, effective January 2026. For gross monthly income up to R$5,000, the redutor zeroes IRRF entirely. Between R$5,000.01 and R$7,350, it shrinks gradually using the formula R$978.62 minus (0.133145 x monthly income), reaching zero exactly at R$7,350. Above R$7,350, no redutor applies and the standard progressive table applies in full.
INSS is a progressive employee contribution, 7.5% to 14% across four bands, applied to your salário de contribuição. It is capped: the teto for 2026 is R$8,475.55/month, meaning the maximum possible monthly INSS contribution is about R$988.09, no matter how much you earn above that ceiling.
After. Your IRRF base de cálculo is your gross salary minus your INSS contribution (this calculator doesn't model dependents). The progressive IRRF table (0% to 27.5%) then applies to that reduced base, and only after that is the Lei 15.270/2025 redutor applied to the resulting tax.
No. The 13º salário is calculated and taxed separately, with its own INSS and IRRF treatment (and, per the law text, its own application of the Lei 15.270/2025 redutor) — it isn't part of ordinary monthly salary and isn't included in this calculator's annual figures.
CLT (Consolidação das Leis do Trabalho) employees only — this models the standard employee INSS + IRRF withholding. PJ (pessoa jurídica) contractors and autônomos pay completely different taxes (ISS, INSS as contribuinte individual at a different rate, IRPF via carnê-leão or company-level Simples Nacional), a fundamentally different calculation. See our dedicated CLT vs PJ insight for that comparison.
It uses the 2026 INSS bands (Portaria Interministerial MPS/MF nº 13/2026), the 2026 IRRF tabela progressiva mensal, and the new Lei 15.270/2025 redutor, for a CLT employee with no dependents. It doesn't model 13º salário, FGTS, dependents, or PJ/autônomo/MEI contracting. Always verify with the Receita Federal or a tax professional for precise figures.
Related reading
Go deeper on the mechanics behind these numbers, or see how Brazil stacks up against the UK.
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