Taxpayers who had small amounts of Income Tax (IR) withheld at the source and do not make the declaration will automatically receive a refund. The news was announced this Monday (16) by the Federal Revenue Service during the announcement of the rules for the 2026 Personal Income Tax Declaration (IRPF).
Still as a pilot project, the so-called Special Automatic Refund Batch of 2025 – Cashback IRPF will be paid on July 15th.
“Many people are entitled to a refund and don’t even know it,” said Special Secretary of the Brazilian Federal Revenue Service Robinson Barreirinhas.
According to him, this is, for example, a lower-income worker, who is exempt from making the declaration, but who, for some reason, had a retention in a given month for receiving a little more from the paying source.
“But he is not obliged to make a statement nor does he remember it, and he does not receive a refund”, he reinforced. “So, we have a pilot this year to start giving refunds automatically,” he added.
The deadline for submitting the IRPF 2026 declaration, calendar year 2025, is May 29th.
Among other criteria, taxpayers residing in Brazil who received taxable income exceeding R$35,584 in 2025 must submit the declaration.
About the new Income Tax exemption range for those who receive up to R$5,000 per monthdespite the measure having come into force on January 1st, the change will have no impact on the declaration presented in 2026. This is because this year’s declaration refers to income obtained in 2025.
Therefore, the new exemption range will only have a practical effect on the declaration to be presented in 2027. And being exempt from monthly tax payments does not automatically mean being exempt from reporting to the tax authorities, as the obligation to declare also depends on other criteria, such as assets, investments and financial operations.
Calendar
IR refunds will be paid in four batches, the first being on May 29th.
Check out the complete refund payment schedule below:
- first batch on May 29, 2026;
- second batch on June 30, 2026;
- third batch on July 31, 2026;
- fourth batch on August 28, 2026.
Ask questions
On air since 2023, the series Tira-Dúvidas do IR, from Radioagência Nacional, will have 22 episodes in 2026. The audios will be shown by Rádio Nacional and will be available on Radioagência Nacional and Agência Brasil. From today until the last day of the declaration, the outlets publish episodes on Mondays and Fridays.
*Brazil Agency
