Key facts at a glance
INSS teto (cap)
R$8,475.55/mo
max ~R$988.09/mo contribution
Top IRRF rate
27.5%
above R$4,664.68/mo (post-INSS)
New for 2026
Redutor
zero IR up to R$5,000/mo gross
Here's the number before the mechanics: on a R$144,000 CLT salary, R$11,857 goes to INSS and R$25,435 goes to IRRF, a combined R$37,292. That leaves R$106,708 a year (R$8,892/month), an effective rate of 25.9%.
Most confusion around a CLT payslip comes from treating INSS and IRRF as if they run independently, when IRRF is actually calculated on what's left after INSS, and from missing that 2026 added a genuinely new mechanic, the Lei 15.270/2025 redutor, that most online calculators built before January 2026 don't account for at all.
See your own INSS + IRRF breakdown, band by band.
Open the Brazil calculatorTwo calculations, run in sequence
INSS runs first, a progressive contribution (7.5%, 9%, 12%, 14% across four bands) applied to your salário de contribuição, capped at the teto (R$8,475.55/month for 2026). Once your salary crosses the teto, INSS stops increasing entirely, capping your maximum monthly contribution at roughly R$988.09.
IRRF then applies to your base de cálculo, gross salary minus that INSS contribution, using a separate progressive table: 0% up to R$2,428.80, rising through 7.5%, 15%, 22.5%, and up to 27.5% above R$4,664.68 (all figures on the post-INSS monthly base). Only the portion of income inside each band is taxed at that band's rate, so your effective rate always lands below your top marginal bracket.
New for 2026: after that standard table calculation, Lei 15.270/2025 applies a redutor keyed off your gross monthly salary (not the post-INSS base), fully zeroing IRRF up to R$5,000/month and phasing out gradually through R$7,350. Above that, no redutor applies, the standard table runs unmodified.
INSS + IRRF at three salary levels
INSS and IRRF (after the redutor, where it applies) shown separately, CLT employee with no dependents.
| Gross salary | INSS | IRRF | Net take-home | Effective rate |
|---|---|---|---|---|
| R$96,000 | R$11,058 | R$12,454 | R$72,487/yr (R$6,041/mo) | 24.5% |
| R$144,000 | R$11,857 | R$25,435 | R$106,708/yr (R$8,892/mo) | 25.9% |
| R$240,000 | R$11,857 | R$51,835 | R$176,308/yr (R$14,692/mo) | 26.5% |
Figures use 2026 INSS and IRRF tables plus the Lei 15.270/2025 redutor. Run your own exact salary through the Brazil Salary Calculator.
Why INSS barely changes once you cross the teto
INSS is capped at the teto, R$8,475.55/month for 2026. Once your salário de contribuição reaches that ceiling, your INSS contribution stops increasing entirely, regardless of how much higher your gross salary climbs above it. That's why the worked table above shows INSS staying almost flat between R$144,000 and R$240,000 a year, both salaries cross the teto well within the year, so the extra income only affects IRRF, not INSS.
This is structurally similar to how UK National Insurance or US Social Security cap out, a mechanic that surprises people who expect every deduction to keep scaling proportionally with salary.
The redutor is genuinely new, not a simplification
Lei 15.270/2025 (published 26/11/2025) added a real statutory mechanism effective January 2026: workers with gross monthly income up to R$5,000 now owe zero IRRF, full stop, regardless of what the standard progressive table would otherwise compute. Between R$5,000.01 and R$7,350, the reduction shrinks gradually using the formula R$978.62 minus (0.133145 × monthly gross income), phasing to zero exactly at R$7,350.
Above R$7,350, the redutor doesn't apply at all, which is exactly why the R$96,000+ salaries in our worked table above show no redutor benefit, their monthly gross already exceeds that ceiling. If your salary sits below R$88,200/year (R$7,350 × 12), you're likely to see this reduction show up directly on your payslip for the first time this tax year.
Run your own numbers, band by band
Enter your salary to see exactly how much goes to INSS versus IRRF, and whether the redutor applies to you.
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Frequently asked questions
What's the actual difference between INSS and IRRF?
They're two separate deductions that happen to both come out of the same CLT payslip. INSS (Instituto Nacional do Seguro Social) is a progressive social security contribution, 7.5% to 14% across four bands, capped at a teto of R$8,475.55/month for 2026, funding retirement, disability, and other social benefits. IRRF (Imposto de Renda Retido na Fonte) is federal income tax withheld at source, calculated on your base de cálculo, gross salary minus your INSS contribution, using a separate progressive table (0% to 27.5%). They're calculated in sequence, INSS first, then IRRF on what's left, not independently of each other.
Why is IRRF calculated on salary minus INSS, rather than on gross salary?
Because INSS counts as a deduction legally recognized before IRRF's base de cálculo is determined. This calculator uses that real-INSS deduction path, rather than the alternative simplified desconto of R$607.20, since actual INSS exceeds that flat amount at essentially every salary this tool targets, making the real-deduction path more accurate for the incomes shown here.
How does the new Lei 15.270/2025 redutor change things for 2026?
It's a reduction applied on top of the standard IRRF table result, based on your gross monthly salary (not the post-INSS base). Up to R$5,000/month gross, it zeroes IRRF completely, even if the standard table would otherwise produce tax. Between R$5,000.01 and R$7,350, the reduction shrinks gradually (R$978.62 minus 0.133145 times your monthly gross), reaching zero exactly at R$7,350. Above that, the redutor doesn't apply at all, and the standard table runs in full, which is why R$96,000 and higher in our worked table above show zero redutor benefit.
Is INSS capped, and what does that mean for higher earners?
Yes. Once your monthly salary reaches the teto (R$8,475.55 for 2026), your INSS contribution stops increasing entirely, capped at roughly R$988.09/month regardless of how much higher your salary climbs above that point. That's visible in the worked table above: INSS barely changes between R$144,000 and R$240,000 a year, since both cross the teto well within the year.
Does this include 13º salário or FGTS?
No. The 13º salário (mandatory year-end bonus) has its own separate INSS and IRRF calculation (and, per the law text, its own application of the Lei 15.270/2025 redutor), distinct from ordinary monthly salary. FGTS (Fundo de Garantia do Tempo de Serviço, 8% employer-paid) doesn't reduce your take-home at all, it's deposited by the employer into an account you can access under specific conditions (dismissal without cause, home purchase, retirement), not part of your regular net pay.
Is this calculator accurate for 2026?
It uses the 2026 INSS tabela (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 (which would add further IRRF deductions), or PJ/autônomo/MEI contracting. Always verify with the Receita Federal or a tax professional for precise figures.