How much income tax is withheld from a CLT salary, including the 2026 exemption reducer, with the table editable on screen.
IRRF is the slice of income tax your employer withholds each month and hands to the Receita Federal. It is not calculated on the gross salary: first the INSS contribution comes off, then your deductions, and only what is left — the taxable base — meets the progressive table. Like INSS, it works by bands with a deduction parcel, so being in the 27.5% band never means paying 27.5% of everything. Two routes compete each month and payroll takes the cheaper one: the legal deductions (INSS, a fixed amount per dependent, court-ordered alimony) or a single simplified discount that replaces all of them. The simplified discount goes instead of the others, never on top — this page names the winner and what the other route would have cost.
From 2026 there is one more step, and it is the one most calculators get wrong. Lei nº 15.270/2025 created an exemption reducer, and it is not a band of the table: it comes off the tax after the table has been applied. Up to a monthly income of R$ 5.000,00 it wipes the tax out entirely — the table still produces a charge and the reducer cancels it, so the right answer is zero. Between R$ 5.000,01 and R$ 7.350,00 it shrinks in a straight line, reaching zero at the top of that range; above it the table applies in full. It can never push the tax below zero. Treat it as a table band and a salary of R$ 5.000,00 comes out paying tax it does not owe.
Everything here is calculated in your browser, in whole cents, and nothing you type is uploaded or stored. The tables are shown rather than hidden: the year, the revision date, the source, and every value — bands, rates, parcels, the deduction per dependent, the simplified discount, the whole reducer and the INSS bands behind it — is editable and recalculates the result instantly. Not covered: the 13th salary, withheld separately; deductions such as private pension plans; and the annual return, where the year is recalculated.
Taxable base = gross salary − INSS − (dependents × deduction per dependent) − alimony, or gross salary − simplified discount if that produces less tax. Tax from the table = rate of the band × base − deduction parcel of that band. Then the exemption reducer, worked out on the gross salary: the maximum reducer up to the full-exemption limit, or constant − coefficient × gross salary inside the tapering range, or nothing above it. Withheld = max(0, tax from the table − reducer). Example for R$ 6.000,00 with the 2026 tables: base 6.000,00 − 641,51 = 5.358,49; tax 27.5% × 5.358,49 − 908,73 = 564,85; reducer 978,62 − 0,133145 × 6.000,00 = 179,75; withheld = 385,10.
Then edit it here. The year and the revision date sit above the table, and every value is editable — bands, rates, parcels, the deduction per dependent, the simplified discount and each part of the reducer. Type the new figures and the result recalculates instantly; "Restore official values" undoes everything.
No. Your salary, dependents and any alimony are read and calculated by JavaScript on your own device. Nothing is uploaded anywhere, nothing is stored and nothing is logged.
Because of the exemption reducer from Lei nº 15.270/2025, applied after the table. The table does produce a charge on that base; the reducer is calibrated to cancel it exactly, so nothing is withheld. A calculator that knows only the table bands will show you paying tax you do not owe.
It is a single fixed deduction that replaces the legal ones — INSS, dependents and alimony — rather than adding to them. You never have to choose: payroll applies whichever leaves less tax, and so does this tool, naming the winner in the result.
Only if you want to. Left empty, the tool works the INSS out from the bands shown further down. Fill it in with the figure from your payslip when you want the two to match to the cent.
No — it is a monthly advance. The annual return recalculates the year with deductions the monthly table cannot see, such as medical and education expenses, then refunds or charges the difference.
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