Brazil PJ Salary Calculator
Turn a US-dollar rate into take-home pay as a PJ on Simples Nacional or a pessoa física on Carnê-Leão, and compare it with a CLT salary.
Updated · By Niraj Kumar · 3 sources
https://checkpre.com/finance/freelance-salary-calculator-brazil
Your rate
Leave out holidays and gaps between clients.
Equipment, software, coworking, accountant, bank and payment fees.
Tax setup
- Equivalent CLT salary
- R$383,669
- The salary an employee needs to take home the same; R$184.46 an hour over 2,080 paid hours
- Purchasing power
- $108,646
- What your take-home buys, priced in the US (World Bank PPP 2.58 BRL per $)
- Tax and social contributions
- 11% of revenue
- 16% of each extra unit you bill
- Revenue
- R$333,643
- $64,400 at 1 USD = R$5.18 (snapshot, 2026-09-24)
- Take-home84%
- Social contributions3%
- Income tax8%
- Business costs5%
Where the money goes, a year
- Revenue
- R$333,643
- Business costs
- −R$16,682
- INSS on pró-labore (11%)
- −R$10,276
- DAS (Simples Nacional)
- −R$14,256
- IRPF on pró-labore
- −R$11,960
- Take-home
- R$280,468
- Profits a Simples company distributes are tax-free up to R$50,000 a month; above that, 10% is withheld (Lei 15.270/2025). The annual minimum tax on incomes above R$600,000 is not modelled.
- Accountant fees for a PJ (often R$200-500 a month) belong in business expenses.
- The CLT comparison uses 12 monthly salaries; a CLT job also pays a 13th salary and a vacation bonus.
The same $35/hour in 15 countriesShowHide
| Country | Take-home, local | In USD | PPP $ | Tax + social |
|---|---|---|---|---|
| IndiaPresumptive, section 44ADA | ₹5,343,570 | $55,686 | $269,348 | 8.5% |
| Philippines8% flat rate | ₱3,183,750 | $50,737 | $155,051 | 16% |
| BrazilPJ on Simples Nacional (Anexo III) | R$280,468 | $54,136 | $108,646 | 11% |
| RomaniaPFA (real system) | RON 208,226 | $44,846 | $95,493 | 25% |
| ColombiaTrabajador independiente | COP 156,063,172 | $47,808 | $93,698 | 21% |
| MexicoRESICO (régimen simplificado de confianza) | MX$1,053,144 | $59,892 | $93,126 | 2.0% |
| PolandRyczałt 12% (IT services) | PLN 176,158 | $45,693 | $85,382 | 24% |
| PortugalTrabalhador independente (simplified regime) | €34,716 | $39,462 | $60,406 | 34% |
| SpainAutónomo (estimación directa) | €36,221 | $41,173 | $59,588 | 31% |
| NetherlandsZZP'er (eenmanszaak) | €42,271 | $48,049 | $55,087 | 20% |
| United KingdomSole trader | £37,515 | $49,594 | $53,476 | 18% |
| CanadaSole proprietor (Ontario) | CA$62,073 | $43,970 | $49,245 | 27% |
| United States1099 sole proprietor | $48,871 | $48,871 | $48,871 | 19% |
| GermanyFreiberufler (voluntary GKV) | €34,125 | $38,790 | $47,469 | 35% |
| AustraliaSole trader | A$68,687 | $48,264 | $46,898 | 20% |
How is freelance income taxed in Brazil?
Revenue = Rate × Hours × Weeks × FX, Take-home = Revenue − Expenses − Social − Tax, Salary* : Net_employee(Salary*) = Take-home, PPP $ = Take-home ÷ PPPThis page uses the same method as the Freelance Hourly Rate to Salary Calculator, which explains each term and assumption in full.
Worked example
A freelancer in Brazil bills a US client $35 an hour for 40 hours a week, 46 weeks a year, with 5% in business costs, as a PJ on Simples Nacional (Anexo III).
- 1Revenue: $35 × 40 × 46 = $64,400, or R$333,643 at R$5.18 per dollar (ECB, 2026-09-24)
- 2Social contributions: R$10,276; income tax: R$26,216; together 11% of revenue
- 3Take-home after R$16,682 of costs: R$280,468 a year, R$23,372 a month ($54,136)
- 4An employee in Brazil would need to earn R$383,669 (CLT salary) to take home the same
- 5At purchasing power parity that take-home buys what $108,646 would in the US
$35 an hour is worth about the same as a R$383,669 CLT salary in Brazil.
Frequently asked questions
How much tax does a freelancer pay in Brazil in 2026?
On $35 an hour (R$333,643 a year), about 11% of revenue goes to social contributions and income tax as a PJ on Simples Nacional (Anexo III), leaving R$280,468 after 5% of costs. DAS on revenue, with export of services exempt from PIS, COFINS and ISS, and a 28% pró-labore to keep Fator R.
Why is a PJ so much cheaper than Carnê-Leão for foreign clients?
Export of services is exempt from PIS, COFINS and ISS, about half of the Simples Nacional DAS in Anexo III, so the effective DAS starts near 3% of revenue. Profits paid out to you are tax-free up to R$50,000 a month. As a pessoa física, you pay up to 27.5% IRPF plus 20% INSS on your income instead.
What is the Fator R?
Software and IT services fall in Anexo V (15.5% and up) unless payroll, including your own pró-labore, is at least 28% of revenue, in which case they move to Anexo III (from 6%). The calculator sets pró-labore at 28% to qualify and charges 11% INSS and IRPF on it.
What changed in Brazilian income tax in 2026?
Lei 15.270/2025 exempts monthly taxable income up to R$5,000 and reduces tax up to R$7,350, and introduces 10% withholding on dividends above R$50,000 a month from one company, with a minimum tax on annual incomes above R$600,000.
Do clients abroad withhold tax from a freelancer in Brazil?
Payments from abroad arrive through an exchange contract. For a PJ, export of services is free of PIS, COFINS and ISS; as a pessoa física you pay IRPF monthly through Carnê-Leão.
Sources
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