Shipping deadline runs until May 30; Anyone who chooses the app or pre-named statement should wait until April 1
From 8am (Brasília time) of this Monday (17.mar.2025), taxpayers can deliver their IRPF DECLARATION (Individual income tax). The delivery time runs until May 30, 2025, at 11:59 pm59s.
On Thursday (13.Mar), the released the Download and Filling Program. All taxpayers who wish to make their statement by the program must download the updated version, as programs from previous years will no longer be valid.
It will be possible to make the statement or through the application, which will be available for filling and delivery from April 1st. Taxpayers who choose the pre-immersed declaration should also be waited by April 1st.
They will only be able to access the application citizens who have an account in the gold or silver category. The new service cannot be used by taxpayers with more complex statements, such as those with variable income investments.
The tax authorities’ expectation is to receive 46.2 million statements, almost 3 million more than the 43.2 million delivered in 2024.
Who should declare?
The main change compared to 2024 is that, in 2025, the yield limit from which the statement is mandatory went from R $ 30,636.90 to R$ 33.888. This amount includes income such as salaries, pensions, retirement, rents, among others.
Also in relation to rural activity o Gross Revenue Limit mandatory rose from R $ 153,999.50 to R$ 169.440.
Those who have updated real estate value and paid different capital gain in December 2024 will have to fill the statement, as well as who found out income abroad of financial and profit and dividend applications.
All other obligations of 2024 were maintained.
Read below who should declare income tax in 2025:
Rules to declare the individual income tax
Declare
Those who must declare the income tax also have room to inform that they have dependents and transmit the information to the tax authorities.
Read below the group that can be framed as a dependent:
One of the changes is the highest priority for those who used the pre-named statement and, at the same time, opted to receive refund via Pix. Until 2024, the priority was defined only based on the use of one of the two tools.
In the 2025 statement, 3 fields were extinguished: voter title, consulate or embassy (for residents abroad) and receipt number of the previous statement (on online statements).
Also from this year, the data of bank accounts abroad were included in the pre-impeded statement, after the legislation determined the taxation of offshores (investment companies in other countries) and income abroad.
Because of the law that anticipated the charge of going on exclusive funds and taxed the offshoresincome abroad became definitively taxed in the annual adjustment statement, with a rate of 15%.
Until 2023, payment was made monthly, but it was made annually. In the declaration, assets that represent investments abroad now allow information on income and tax paid, both in Brazil and abroad.
Refund
The refunds (base year 2024) will be made in 5 lots from May to September 2025.
Here’s the calendar below and the priority groups to receive the refund:
With information from the agency gov.br
