Vacation pay calculator
Calculate your vacation pay, including the constitutional 1/3 bonus and the option to sell 10 days.
Net total
$3,492.75
Vacation amount$3,000.00
Constitutional 1/3$1,000.00
INSS$373.41
Income tax$133.84
The sold-days bonus is exempt from INSS and tax. Estimate — reference tables 2025.
How the calculation works
Vacation pay is the salary proportional to the days, plus the constitutional 1/3:
Vacation = (salary ÷ 30 × days) + 1/3
INSS and income tax apply to it. If you "sell" 10 days, that extra is tax-exempt.
Frequently asked questions
Can I sell my vacation?
Yes, up to 1/3 (10 days) can be converted into a tax-exempt cash bonus.
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Updated on June 17, 2026 · by Rafael Rossi · Methodology & sources