Turn a gross salary into what actually lands in your account: INSS, income tax, dependants and the 2026 exemption reducer.
A Brazilian payslip subtracts in a fixed order, and the order is the whole story. INSS comes first, charged on the gross salary through progressive brackets, which is why the official table prints an "amount to deduct" beside each rate: it is the shortcut that turns the progressive sum into one multiplication, and it stops growing once the salary passes the contribution ceiling. Income tax comes second, and it is never charged on the gross: the base is the salary minus the INSS you just paid, minus a fixed deduction per dependant, minus court-ordered child support. A health plan or a transport voucher comes off the money you receive but not off the tax base, so it never lowers your income tax.
The taxpayer also gets a choice, and it is made for them. Instead of listing those legal deductions, the payslip may take a single simplified discount and tax the rest — the law applies whichever of the two leaves the lower tax. For someone earning near the minimum wage the simplified discount usually wins, because it is larger than their INSS; for someone with dependants and a high salary the legal deductions win. This calculator runs both, tells you which one was applied and shows what the other would have cost, which is the part your payslip never prints.
The 2026 novelty is the exemption reducer created by Lei nº 15.270/2025, and it is where a calculator most easily gets the year wrong: it is not a bracket in the table. The tax is computed normally and the reducer is subtracted from it afterwards. Up to R$ 5,000.00 of monthly taxable earnings it cancels the tax completely; from there it shrinks along a straight line to zero at R$ 7,350.00; above that there is none, and it can never push the tax below zero. A tool that treats 2026 as if it were 2025 charges tax from people the law made exempt — which is why every figure here is on screen, dated, and yours to edit.
INSS = bracket rate × salary (capped at the contribution ceiling) − amount to deduct. Income tax base = the lower of (gross − INSS − dependants × deduction − child support) and (gross − simplified discount). Tax = bracket rate × base − amount to deduct. Exemption reducer = the full amount for earnings up to the exemption limit, or constant − coefficient × taxable earnings inside the phase-out range, and zero above it. Withheld tax = max(0, tax − reducer). Net pay = gross − INSS − withheld tax − child support − other payroll deductions. Every amount is handled as whole cents and rounded half up, once per deduction.
Then edit them. The year and the date the table was last checked sit next to the values, every bracket, rate, deduction and reducer figure is an editable field, and changing one recalculates the payslip on the spot. "Restore official values" puts everything back. These figures normally change in January.
No. This page makes no request of any kind: the tables load with the page and every calculation runs in JavaScript on your own device. Your salary is not sent anywhere, not stored, and nobody at Vai.la ever sees it.
Because your bracket rate is not charged on the whole salary: the "amount to deduct" column gives back what the lower slices charge less. Past the contribution ceiling the discount stops growing, so the effective rate falls as the salary rises.
You do not choose: the law applies whichever leaves the lower tax, and payroll software does it automatically. As a rule, when your INSS plus dependants plus child support adds up to more than the simplified discount, the legal deductions win. The tool shows both so the gap is visible.
Because it is not deducted from you. FGTS is 8% of the salary that the employer deposits into an account in your name, on top of what it pays you. It never shows up as a discount on the payslip and does not change your net pay.
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