Taxes on salary: Brazil

How much tax and social security is paid on a salary in Brazil, what is left as take-home pay, and which special tax regimes exist.

Only some of the country's direct taxes and levies are counted: income tax on wages and compulsory contributions. Not counted: property and real-estate taxes; taxes on dividends, interest and other investment income; inheritance and gift taxes; indirect taxes such as VAT, excise and customs duties.

This country is not covered by OECD Taxing Wages; the calculation is ours, using the same methodology.

Special tax regimes

These regimes are not included in the calculation above: each has its own conditions.

Tax residence

When Brazil treats you as a tax resident

• You live in Brazil permanently — you are a Brazilian tax resident (art. 2 IN SRF nº 208/2002) and pay personal income tax (IRPF) on worldwide income. A foreigner with a permanent visa, or a Brazilian citizen who has come back to live for good, is resident from the day of arrival. Permanent residence is assessed on the facts: where you live and where your family, work and property are.
• You entered with a temporary visa to work under an employment contract in Brazil (or signed such a contract during your stay) — you are a Brazilian tax resident from the day of arrival (from the day of signing the contract), whatever the number of days (art. 2 IN SRF nº 208/2002, art. 17 RIR/2018), and pay IRPF on worldwide income.
• You stayed in Brazil for more than 183 days (consecutive or not) within 12 months — you are a Brazilian tax resident from the day you reached 184 days (art. 2 IN SRF nº 208/2002; under art. 17 II RIR/2018, taxation as a resident covers taxable events from the day after that period is completed); from that date Brazil taxes your worldwide income, and before it only income from Brazilian sources, as income of a non-resident.
• You work abroad as an employee of a Brazilian government office — you remain a Brazilian tax resident whatever the number of days spent in Brazil (art. 2 IN SRF nº 208/2002, arts. 15, 37 RIR/2018). Employees of State-owned companies and locally hired embassy staff are not covered.
• You left Brazil permanently in the selected year — until the day of departure you were a Brazilian tax resident, and from the day of departure you are a non-resident, provided you filed the notice of definitive departure by the end of February of the following year. A Declaração de Saída Definitiva do País is filed for the period of residence; Brazilian-source income after departure is taxed by withholding at source (art. 14 RIR/2018).
• You left without the notice of definitive departure, or temporarily, and 12 consecutive months abroad have not yet passed — in the selected year you remain a Brazilian tax resident and pay IRPF on worldwide income (art. 2 IN SRF nº 208/2002, art. 14 § 3 RIR/2018). If you left for good, file the notice of definitive departure by the end of February of the following year — you will then be a non-resident from the day of departure.
• You left without the notice of definitive departure, or temporarily, and 12 consecutive months abroad were completed in the selected year — until that day you were a Brazilian tax resident, and from the following day you are a non-resident (art. 3 IN SRF nº 208/2002, art. 14 § 3 RIR/2018). File the Comunicação de Saída Definitiva do País by the last day of February of the following year and, for the period of residence, the Declaração de Saída Definitiva do País (P&R IRPF 2026, question 117).

Assumptions

• Calculated with the OECD Taxing Wages methodology: income tax including local taxes plus employee social security; single person without children, tax year 2026, ECB rate of 2 January 2026.
• Brazil is not an OECD member and is not in OECD Taxing Wages. Included: federal personal income tax (IRPF), the employee INSS contribution, and employer charges — the 20% social security contribution (CPP), RAT and the 'third-party' contributions (salário-educação, INCRA, SESC, SENAC, SEBRAE). FGTS (8% of gross paid into the worker's individual account) is excluded as a non-tax compulsory payment (NTCP), which the method does not count; with it the employer's cost would be 8% of gross higher.
• CLT employee in Brasília, under 65, no dependants, no private pension (PGBL), medical or education expenses. Annual gross = 12 monthly salaries + 13th salary + one-third vacation bonus (terço constitucional), i.e. monthly salary = gross / 13⅓; no profit sharing (PLR) or benefits in kind.
• Employee INSS at the progressive 7.5 / 9 / 12 / 14% scale up to the ceiling of BRL 8,475.55 a month; separately on the 13th salary; in the vacation month the base is salary plus one-third.
• IRPF is computed in the annual adjustment (monthly withholding is an advance): from 12 salaries plus the vacation third, the larger of INSS contributions or the 20% simplified discount (capped at BRL 17,640) is deducted; annual scale 0–27.5%; tax reduction under Lei 15.270/2025 (full up to BRL 60,000 of annual income, phasing out to zero at BRL 88,200).
• The 13th salary is taxed separately and definitively at source: monthly scale on the amount less its INSS, with the monthly tax reduction (full up to BRL 5,000, phasing out to BRL 7,350).
• Employer outside Simples Nacional (lucro real or presumido), FPAS 515 (commerce and services): CPP 20%, RAT 2% (medium risk, FAP 1.0), third-party contributions 5.8% — uncapped, on all pay including the 13th salary and vacation pay.
• The minimum tax on incomes above BRL 600,000 a year (Lei 15.270/2025) is computed with salary as the only income; for salary it is zero because IRPF already exceeds the minimum-tax rate (up to 10%).
• Local taxes — location: Brazil — Brasília (federal personal income tax IRPF; no state or municipal income tax)
• Tax period: 2026-01-01 – 2026-12-31
• Exchange rate: 1 EUR = 6.3743 BRL (ECB euro foreign exchange reference rate (BRL), 2026-01-02)

Sources

• Receita Federal, Tributação de 2026: tabelas de incidência mensal e anual, tabelas de redução (Lei nº 15.270/2025), desconto simplificado (R$ 607,20 por mês; R$ 17.640,00 por ano), PLR, parcela isenta para maiores de 65 anos
• Receita Federal, Exemplos de aplicação da Lei nº 15.270/2025 (IRRF mensal, salários de janeiro de 2026)
• Lei nº 15.270, de 26 de novembro de 2025 (Lei nº 9.250/1995, arts. 3º-A, 6º-A, 10, 11-A, 16-A, 16-B; efeitos a partir de 1º.1.2026)
• INSS, Tabela de contribuição mensal a partir de janeiro de 2026 (Portaria Interministerial MPS/MF nº 13, de 9.1.2026): 7,5% / 9% / 12% / 14%, teto R$ 8.475,55; 13º salário calculado em separado
• Lei nº 8.212/1991 (texto atualizado): art. 22, I (20%), II (RAT 1/2/3%); art. 28, § 7º (13º salário) e § 9º, «d» (exclusão só de férias indenizadas)
• eSocial, Anexo I dos Leiautes — Tabela 04, Códigos e Alíquotas de FPAS/Terceiros (FPAS 515: salário-educação 2,5%, INCRA 0,2%, SENAC 1,0%, SESC 1,5%, SEBRAE 0,6% = 5,8%)
• Lei nº 8.036/1990 (texto atualizado), art. 15: FGTS 8% da remuneração, incluída a gratificação de Natal
• Decreto nº 9.580/2018 — Regulamento do Imposto sobre a Renda (RIR/2018, texto atualizado): art. 35 (isenções), art. 77 (desconto simplificado de 20%), art. 683 (PLR), art. 700 (13º salário: tributação exclusiva na fonte)
• ECB Data Portal, EXR.D.BRL.EUR.SP00.A — 2 January 2026: 6.3743

Data checked: 2026-11-10. An indicative calculation for a typical case. Not tax advice.

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