INSS Table 2026
Updated INSS 2026 contribution table with progressive rates, brackets, and ceiling. Learn how to calculate your INSS contribution step by step.
In this guide, you will:
- See the 2026 INSS table with its progressive brackets
- Calculate your contribution bracket by bracket, with an example
- Understand why the effective rate is lower than the nominal one
- Learn how the contribution ceiling works
The INSS (Instituto Nacional do Seguro Social) contribution is mandatory for all formal workers in Brazil. Since 2020, rates are progressive - each income bracket has its own rate, similar to income tax. The 2026 table was updated in January with new bracket limits and ceiling.
INSS table 2026 — progressive brackets
| Salary Bracket (R$) | Rate (%) |
|---|---|
| Up to R$ 1,518.00 | 7,5% |
| R$ 1.518,01 — R$ 2.793,88 | 9% |
| R$ 2.793,89 — R$ 4.190,83 | 12% |
| R$ 4.190,84 — R$ 8.157,41 (ceiling) | 14% |
How to calculate the contribution
Since 2020, INSS uses progressive rates. Each portion of your salary is taxed at the rate for that bracket. For example, if there are 4 brackets, the first portion pays 7.5%, the next 9%, then 12%, and the excess up to the ceiling pays 14%. The total contribution is the sum of all portions.
Note
Above the ceiling (R$ 8,157.41 in 2026), the INSS deduction stops rising: it stays fixed at the maximum, no matter how high the salary is.
Want the exact deduction from your salary? The Net Salary Calculator calculates INSS and IRRF at once.
History — before and after 2020
Before 2020, the INSS rate was flat - all your salary was taxed at a single rate based on your total income. The progressive system introduced in 2020 is fairer because it works like income tax brackets: only the income within each bracket pays that bracket's rate.
INSS is progressive: each salary bracket is taxed at its own rate, which makes the effective rate lower than the nominal one. Above the ceiling, the deduction stops. For the exact figure in your case, use the calculator below.