What gets deducted from a Brazilian salary in 2026

Rates apply each to its own slice, like steps — so the effective deduction is always lower than the headline rate of your bracket. There is also a ceiling: above a certain salary the contribution stops growing.

Income tax is charged on gross pay minus social security and deductions, not on the gross itself. It is progressive too, and since 2026 a reduction exempts lower salaries entirely, tapering off above that.

A raise cannot lower your net pay, because only the excess is taxed at the higher rate. Net can grow more slowly than gross — it cannot shrink.

Use the net salary calculator, which charts where each slice of the gross goes, and the overtime calculator if you work extra hours.