Submission is mandatory for taxpayers who meet the income, assets or investment criteria established by the agency
The Federal Revenue published this Monday (16) the rules and the calendar for the delivery of the 2026 Personal Income Tax (IRPF) declaration, referring to the base year 2025. The period for sending the document will be start on the day March 23 and if will close to the 11:59 pm on May 29th. Submission of the declaration within the stipulated deadline is mandatory for taxpayers who meet the criteria for income, heritage or investments established by the body.
The decision was published in the Official Gazette of the Union (DOU) this Monday.
Accountability is required from all citizens residing in Brazil who, throughout 2025, met at least one of the following conditions:
Taxable income: received more than R$35,584.00 in the year (including salaries, pensions, pensions and rent);
Exempt income: received more than R$200,000.00 in exempt, non-taxable or taxed income exclusively at source (such as FGTS withdrawals, labor compensation, inheritances or savings income);
Heritage: had possession or ownership of assets and rights (such as real estate, land or vehicles) with a total value of more than R$800,000.00 until December 31st;
Stock exchange: carried out operations on stock, commodity or futures exchanges whose sum exceeded R$40,000.00, or obtained a profit subject to tax collection on these operations;
Rural activity: recorded gross revenue exceeding R$ 177,920.00;
Capital Gain: obtained a profit from the sale of goods or rights subject to tax; or opted for tax exemption when selling a residential property to buy another within a period of up to 180 days;
Goods abroad: had investments or capital abroad (such as offshores and trusts) or received profits and dividends from foreign entities;
New residents: started living in Brazil in any month of 2025 and remained in this condition until December 31st.
Shipping methods
The preparation and sending of the declaration must be done through the generator program downloaded to the computerdo Federal Revenue portal on the internet or by “My Income Tax” application for smartphones and tablets.
To facilitate the process, the government provides the pre-filled declaration for taxpayers who have a “gov.br” account at Silver or Gold levels. In this modality, the system automatically imports information sent by companies, banks and health institutions, with the citizen simply checking, changing or confirming the data.
A lack of presentation of the document within the legal deadline subjects the taxpayer to the payment of fine. The minimum value of the assessment is R$ 165.74, and the maximum can reach 20% of the total tax due, in addition to the increase in interest.
Refunds calendar
For taxpayers who paid more tax than due throughout 2025, the Federal Revenue will make the refund of the difference. In 2026, the refund schedule will be , with the first payment scheduled for the same day as the deadline for submitting the declaration.
The official payment dates are:
- 1st Lot: May 29;
- 2nd Lot: June 30;
- 3rd Lot: July 31;
- 4th Lot: August 28th.
In addition to the groups established by law, the Revenue will grant priority upon receipt of refunds to taxpayers who use the pre-filled declaration or that choose to receive the amount via Pix. For the Pix option to be valid, the key entered in the system must be The holder’s CPF number must be of the declaration.
