🇧🇷 Brazil
Tax Guide
Income tax brackets, social security rates, and employer payroll obligations for Brazil — the data HR and finance teams need for accurate workforce cost planning.
Income Tax Brackets — 2026
| Band | Rate | From | To |
|---|---|---|---|
| Tax-free allowance | 0% | BRL 0 | BRL 2,259.2 |
| null | 7.5% | BRL 2,259.21 | BRL 2,826.65 |
| Second bracket | 15% | BRL 2,826.66 | BRL 3,751.05 |
| Third bracket | 22.5% | BRL 3,751.06 | BRL 4,664.68 |
| Top bracket | 27.5% | BRL 4,664.69 | No upper limit |
Social Security Contributions
| Type | Employee Rate | Employer Rate | Employee Cap | Employer Cap |
|---|---|---|---|---|
| INSS Employer Contribution | 0% | 20% | No limit | No limit |
| INSS Employee Contribution - First Bracket | 7.5% | 0% | No limit | No limit |
| INSS Employee Contribution - Second Bracket | 9% | 0% | No limit | No limit |
| INSS Employee Contribution - Third Bracket | 12% | 0% | No limit | No limit |
| FGTS Employer Contribution | 0% | 8% | No limit | No limit |
Payroll Calculator
Calculate net salary and employer cost for Brazil.
Full bracket-by-bracket breakdown, monthly and annually.
Tax data is sourced from official government publications and updated monthly. Rates are for the 2026 tax year. This information is for guidance only and does not constitute tax or legal advice. Always consult a qualified tax adviser for Brazil-specific obligations.
About This Data
- ✓ Sourced from official government publications
- ✓ Updated monthly — always current rates
- ✓ For guidance only — not tax advice
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