Brazil Sources and Verification
Source-backed employee estimate for 2026-01-01 to 2026-12-31.
Professional verification
The Brazil calculator has not yet been reviewed by an independent tax professional. Until it is, results rely on the official sources, worked examples and automated checks below. How our verification works.
Worked examples, recalculated live
Each example was worked by hand from the official rules before publication. The live calculator must reproduce it exactly, to the cent, or the rule set cannot be published.
| Example | Expected take-home | Live result | Status |
|---|---|---|---|
| BRL 72,000 a yearMonthly deduction profile: Legal deductions, no dependants, 12 ordinary salaries | BRL 59,680.43 | BRL 59,680.43 | Matches |
Official sources and monitoring
4 official sources. 3 were checked automatically in the last three weeks, most recently on 2026-10-18. A content change opens a review before any rule is updated.
| Source | Researched | Automated check |
|---|---|---|
| 2026 monthly income-tax table and reductionBrazil Federal Revenue Service | 2026-10-18 | Checked automaticallyLast checked 2026-10-18 |
| Examples applying Law 15,270 of 2025Brazil Federal Revenue Service | 2026-10-18 | Checked automaticallyLast checked 2026-10-18 |
| Monthly contribution table from January 2026Brazil National Social Security Institute | 2026-10-18 | Checked automaticallyLast checked 2026-10-18 |
| O quanto posso deduzir com previdencia privada?Receita Federal | 2026-10-19 | First automated check pending |
No detected source change is waiting for review.
Rule version
Version BR-2026-v1, approved on 2026-10-18, last validated on 2026-10-18. Rules are effective from 2026-01-01 to 2026-12-31. Published rule versions cannot be edited; corrections are released as a new version.
Calculation assumptions
- Employee with one job, 12 equal ordinary monthly salary payments, no dependants and no separate thirteenth salary in the amount entered.
- INSS is calculated progressively each month using the 2026 employee bands and is deducted from the IRRF base.
- The 2026 tax reduction eliminates monthly income tax through BRL 5,000 and tapers to zero at BRL 7,350.
Coverage & limitations
Rule version BR-2026-v1 · Tax year 2026. See sources, monitoring and verification status.
- The thirteenth salary is taxed separately and must not be included in gross income for this profile.
- Employer INSS, RAT, FGTS and third-party rates vary by employer and are not shown.
- The taper credit uses equal monthly taxable salary; variable pay requires a month-by-month payroll calculation.
- Independent professional verification pending.