How much tax does a freelancer pay in Brazil?

In the example above the total is R$123,001, an effective rate of 28%. It changes with income, regime and deductions: use the calculator to test your own numbers.

Which taxes does the calculator include for Brazil?

Social security (INSS), Income tax (IRPF). Local rules and exemptions can add or remove items, so confirm with Receita Federal.

Is this calculator accurate?

It applies the published 2026 rules for a single self-employed person. Real bills vary with deductions, regional rules, family situation and timing, so treat it as a planning estimate and confirm with a professional.

Which currency are my earnings in?

Most listings on SOJI pay in US dollars. Choose USD and the calculator converts to your local currency at the rate shown (you can edit it), then applies the local tax rules to the local amount.

Why can I change the tax rates?

Your situation may differ: another region, a special regime or a negotiated rate. Type any percentage and the net income updates straight away.

No. If your clients are abroad, services are usually exempt or zero-rated, and VAT is not your income anyway. Check the rule for your country.

Freelance calculator

Freelance taxes in Brazil: what you keep

How much does a freelancer keep in Brazil? Enter your rate and see income tax, social security and other contributions under Autônomo (Carnê-Leão + INSS), PJ — Simples Nacional (Anexo III / V), MEI, with 2026 rules and editable rates.

Country

Tax regime

Income

per

Hours per week

Weeks worked per year

That is $86,400 a year, $7,200 a month, before tax

Exchange rate (1 USD =) BRL

Live rate, refreshed every few hours. Edit it if your bank uses another.

Settings for this regimeSimplified INSS plan (11%)

Business expenses (% of income)

Customize tax rates

Gross income

R$433,301

R$36,108 per month

Total taxes and contributions

R$123,001

Effective rate: 28.4%

Net income (take-home)

R$310,301

R$25,858 per month

Where your money goes

Show results in

You keep 71.6% of your gross income

Item	Per year	Per month	% of gross
Gross income	R$433,301	R$36,108	100%
Social security (INSS)	−R$20,341	−R$1,695	4.7%
Income tax (IRPF)	−R$102,659	−R$8,555	23.7%
Total taxes and contributions	−R$123,001	−R$10,250	28.4%
Net income (take-home)	R$310,301	R$25,858	71.6%

Net per working hour: R$215.49/h

Rules used: Autônomo (Carnê-Leão + INSS)

Individual taxpayer: INSS 20% on income between the minimum wage (R$1,621) and the ceiling (R$8,475.55), or the 11% simplified plan. IRPF by the monthly table with the 2026 reduction (exempt up to R$5,000, phased out to R$7,350). Livro-caixa expenses reduce the IRPF base only. ISS (municipal) is not charged on most autonomous services abroad and is not included.

Tax year 2026 · Checked October 14, 2026 · Source: Receita Federal

What this assumes

A single person with no dependents, no other income, no deductions beyond the ones named, and clients abroad, so VAT or sales tax is not charged. Rates are for the tax year shown.

This is an estimate for information, not tax advice. Rules change and depend on your situation: confirm with the tax authority or an accountant before you decide.

Example

At $60 an hour for 30 hours a week, a freelancer in Brazil earns about R$433,301 a year before tax and keeps about R$310,301 (72%) after R$123,001 of taxes and contributions.

What is included

For the default regime the calculation covers: Social security (INSS), Income tax (IRPF).

Tax regimes covered

Autônomo (Carnê-Leão + INSS)Individual taxpayer: INSS 20% on income between the minimum wage (R$1,621) and the ceiling (R$8,475.55), or the 11% simplified plan. IRPF by the monthly table with the 2026 reduction (exempt up to R$5,000, phased out to R$7,350). Livro-caixa expenses reduce the IRPF base only. ISS (municipal) is not charged on most autonomous services abroad and is not included.
PJ — Simples Nacional (Anexo III / V)Company (ME) in Simples Nacional. With pro-labore of at least 28% of revenue (Fator R) it is taxed by Annex III (from 6%); below that, by Annex V (from 15.5%). Pro-labore pays INSS 11% and IRPF; profit distribution is exempt. Accounting fees are an estimate. Exported services can lower ISS in practice and are not modeled.
MEIMicroempreendedor Individual: fixed monthly DAS of R$86.05 (INSS 5% of the minimum wage + ISS R$5). Revenue limit R$81,000 a year, and not every profession qualifies.

Frequently asked questions

How much tax does a freelancer pay in Brazil?: In the example above the total is R$123,001, an effective rate of 28%. It changes with income, regime and deductions: use the calculator to test your own numbers.
Which taxes does the calculator include for Brazil?: Social security (INSS), Income tax (IRPF). Local rules and exemptions can add or remove items, so confirm with Receita Federal.
Is this calculator accurate?: It applies the published 2026 rules for a single self-employed person. Real bills vary with deductions, regional rules, family situation and timing, so treat it as a planning estimate and confirm with a professional.
Which currency are my earnings in?: Most listings on SOJI pay in US dollars. Choose USD and the calculator converts to your local currency at the rate shown (you can edit it), then applies the local tax rules to the local amount.
Why can I change the tax rates?: Your situation may differ: another region, a special regime or a negotiated rate. Type any percentage and the net income updates straight away.
Does it include VAT?: No. If your clients are abroad, services are usually exempt or zero-rated, and VAT is not your income anyway. Check the rule for your country.