Brazil INSS and IRRF Calculator

Estimate Brazilian monthly INSS and IRRF payroll deductions with 2026 tables, bases, bands, and calculation memory.

How to calculate INSS and IRRF in Brazil in 2026

The calculation starts from the entered monthly taxable remuneration. Employee INSS is progressive by bands and capped at the 2026 social-security ceiling.

After INSS, the calculator builds the monthly IRRF base with dependents, deductible alimony, and comparison with the monthly simplified discount when enabled.

Does INSS come before IRRF?

Yes. In this monthly estimate, INSS calculated on the contribution base reduces the standard IRRF base, together with dependents and deductible alimony.

2026 INSS table and 2026 monthly IRRF table

The 2026 INSS table used here covers employee, domestic employee, and avulso worker categories, with 7.5%, 9%, 12%, and 14% bands.

The 2026 monthly IRRF table uses Receita brackets, R$189.59 dependent deduction, R$607.20 simplified discount, and the monthly reduction.

Dependents, alimony, and simplified discount

Dependents and deductible alimony reduce the standard base. The monthly simplified discount is compared separately and only changes the result if it creates a lower base.

Why the official payslip can differ

Official payroll may include specific rubrics, multiple employment links, rounding, eSocial setup, agreements, absences, benefits, and court orders.

When to use net salary instead of this calculator

Use this page to check only INSS and IRRF. For benefits, advances, manual deductions, non-taxable additions, and net salary, use the net salary calculator.

Official sources

This version's constants were checked against official sources accessed on 2026-07-07.

INSS monthly tableReceita 2026 tablesSalary-contribution guidance

Related calculators

Use other Brazilian labor and tax calculators when the scenario is broader than monthly INSS and IRRF.

Net salaryINSSIncome taxVacation pay13th salarySeverance

Important notice

This calculator is an educational payroll and tax estimate, not legal, tax, accounting, or official payroll advice. Payslip, eSocial, paying source, agreements, court orders, Receita, INSS, and professional review prevail.

Frequently asked questions

Which INSS and IRRF tables are used?
The calculator uses 2026 tables checked against official sources on 2026-07-07, with URLs marked by tb=2026 and sv=2026-07-07.
Does INSS enter the IRRF base?
Calculated INSS reduces the standard monthly IRRF base. The calculator also compares the simplified base when that option is enabled.
How much do dependents reduce IRRF?
In this version, each dependent reduces R$189.59 from the standard 2026 monthly IRRF base.
Is the monthly simplified discount automatic?
By default, yes. The calculator compares the standard base with the R$607.20 simplified base and uses the lower one. You can turn the comparison off.
Why can my official payslip be different?
The official payslip may consider rubrics, multiple links, rounding, agreements, absences, benefits, court orders, and settings this estimate cannot access.
Does this work for MEI, autonomous workers, or pro-labore?
No. This version covers employee, domestic employee, and avulso worker categories under the employee contribution table.
Does this calculator show net salary?
No. It shows only INSS, IRRF, and the remainder before other payroll items. Use the dedicated net salary calculator for a fuller estimate.
What changes with multiple employment links or paying sources?
The INSS ceiling and IRRF withholding can depend on allocation across links and paying sources. This page estimates from the entered total and does not split amounts by employer.