IR 2026: Revenue receives 10% of expected declarations in the first week

A Federal Revenue received more than 4.4 million Personal Income Tax declarations within the first week of the delivery period. The balance considers shipments made until 6pm this Friday (23).

Around 60% of the declarations sent opted for , in which the system automatically updates fields in the declaration, such as:

• Income;
• Deductions;
• Goods;
• Rights;
• Debts;
• Real charges.

The Tax Authority’s expectation is to receive 44 million declarations within the legal deadline, which ends on May 29th.

Priorities

Refunds will be paid following the order in which the declaration is submitted. In other words, whoever declares first, receives first.

The legislation also establishes priorities for restitution. See the order of priority:

1. elderly people over 80 years old;
2. elderly people aged 60 or over and taxpayers with any physical or mental disability or serious illness;
3. whose biggest source of income is teaching;
4. those who use the pre-filled declaration and choose to receive the refund through the Pix payment system;
5. refunds from taxpayers who exclusively use the pre-filled declaration or choose to receive the refund through the Pix payment system; and
6. refunds from other taxpayers.

Cashback

The Federal Revenue announced something new for this year’s declaration: o “cashback”. The modality but has values ​​to be refunded by the Lion.

According to the Tax Authority, the worker exempt from income tax declaration You may receive a refund if you have seen an increase in earnings following employment termination, for having done temporary work to obtain extra income, for having worked overtime and been paid for it, among other reasons.

To receive cashback, you must have a Pix CPF key. If the person does not have a Pix key, it is necessary to create or make a statement to inform the bank account that they wish to receive the amount.

The cashback will be paid in a special batch, on July 15th. The estimate is that 4 million taxpayers will benefit from the new development.

The Federal Revenue estimates that the average refund value is R$125. The maximum refund will be R$1,000. The special batch should total R$500 million in refunds.

See who is entitled to cashback:

• They were not obliged and did not submit the 2025 Income Tax declaration;
• With the right to a refund of up to R$1,000;
• With regular CPF and low tax risk;
• Who have a Pix CPF key.

Refund payment

The first being at the end of May.

See the schedule:

• First batch: May 29, 2026;
• Second batch: June 30, 2026;
• Third batch: July 31, 2026;
• Fourth batch: August 28, 2026.

Who must declare

See who is required to declare Income Tax:

1. Received taxable income, subject to adjustment in the declaration, the sum of which was greater than R$35,584.00;
2. Received non-taxable exempt income or income taxed exclusively at source, the sum of which was greater than R$200 thousand;
3. Obtained, in any month, capital gain on the sale of assets or rights subject to Tax;
4. Carried out sale operations on stock, commodity, futures and similar exchanges: the sum of which was more than R$40 thousand; or with calculation of net gains subject to tax;
5. In relation to rural activity: it obtained gross revenue in excess of R$177,920; or intends to offset, in the calendar year 2025 or later, losses from previous calendar years or the calendar year 2025 itself.
6. On December 31, he had possession or ownership of assets or rights, including bare land, with a total value of more than R$800 thousand;
7. He became a resident in Brazil in any month and was in this condition on December 31st;
8. Opted for exemption from income tax levied on capital gains obtained from the sale of residential properties, if the proceeds from the sale are applied to the acquisition of residential properties located in the country, within 180 days, counted from the conclusion of the sales contract;
9. Chose to declare the assets, rights and obligations held by the controlled entity, directly or indirectly, abroad as if they were held directly by the individual;
10. On December 31, he held trusts and other contracts governed by foreign law with similar characteristics;
11. In relation to the capital invested in financial investments abroad: earned income; or intends to compensate, in the calendar year 2025 or later, losses from previous calendar years or the calendar year 2025 itself;
12. Received profits or dividends from entities abroad.

Exemption

The individual remains:

1. Anyone who does not comply with the mandatory rules listed above;
2. As long as the marriage or stable union has been declared by the other spouse or partner, as long as the total value of their private assets does not exceed R$800 thousand;
3. If you are listed as a dependent in the Annual Adjustment Declaration presented by another individual, in which your income, assets and rights, if you have them, have been informed;
4. Received taxable income, subject to adjustment in the declaration, the sum of which was less than R$35,584.00.