The Income Tax declaration is close. Although the official calendar has not yet been released by the Federal Revenue of Brazil, based on recent fiscal years, the delivery period usually begins in March and ends on the last business day of May.
When will the earnings report come out in 2026?
last business day of the month.
What are the obligations?
If it is not sent, the taxpayer must request it directly from the company or access the pre-filled declaration, available through the Revenue system.
Who is required to declare Income Tax in 2026?
According to information from the 2025 tax year, taxpayers who:
- Received taxable income (salaries, retirement, rent) above R$33,888.00;
- Obtained exempt, non-taxable or taxed income exclusively at source (such as FGTS and compensation) above R$ 200 thousand;
- They had gross income from rural activity exceeding R$169,440;
- They intend to compensate losses from rural activity;
- Obtained capital gain from the sale of goods or rights;
- Carried out operations on stock, commodity or futures exchanges with a sum exceeding R$40 thousand;
- They carried out day trade operations with net gains;
- There were sales of shares with a profit and monthly volume above R$ 20 thousand;
- They had assets or rights worth more than R$800,000 on December 31;
- They became resident in Brazil during the year;
- Declared assets abroad or participation in entities controlled outside the country;
- They held trusts abroad;
- They opted for exemption from capital gains on the sale of residential property with reinvestment within 180 days;
- Updated assets abroad to market value;
- They received financial income or dividends from entities abroad.
Who is exempt from 2026 Income Tax?
Although the government has already approved the new Income Tax table, expanding the exemption range for taxpayers with a monthly income of up to R$5,000, the measure will not impact the declaration to be submitted in 2026. This is because the rule is only valid for income received from 2026 onwards, being reflected, in practice, only on the declaration presented in 2027.
Currently, the official IR exemption limit is R$2,428.80. The new range came into force in May, but, considering the adjustments applied, the effective exemption includes monthly income of up to R$3,036 — the equivalent of two minimum wages.
What documents will be needed?
Identification documents
- Official document with CPF (CNH or ID);
- Updated proof of address;
- Spouse’s CPF;
- Voter ID Number;
- Receipt of the previous year’s declaration, if any;
- PIS, NIT or INSS registration number;
- Complete data on dependents and supporters.
Proof of income
- Income information for the holder and dependents;
- Account statements and financial applications;
- Rental reports;
- Private pension reports;
- Income from tax invoice incentive programs.
Variable income
- Brokerage notes;
- paid DARFs;
- Investment income reports.
When will the payment of Income Tax refunds for 2026 begin?
Based on previous schedules, the first batch should be released on May 29, the last business day of the month. The fifth and final batch tends to be paid by the end of September.
