Ordinance published this week after a month ago: not all situations provided for by law were indicated.
In the accounts of the declaration of IRS, in Annex H, expenses with domestic work. The law has existed since 2025 but the previous ordinance, published a month ago, did not include this aspect.
This week, the Government corrected that failure and published a new ordinance in , with an update to the rules in Annex H.
The document admits that the previous ordinance did not cover all situations provided for by law. The previous rules “did not include changes intended to cover situations related to the declaration of charges for remuneration for the provision of domestic work”, cites the .
For this reason, and because “it is important to fill this omission”, the declarative model remains but there are new elements in its completion: explicit inclusion of domestic work expenses among the charges that can be deducted from the IRS.
Domestic work expenses are now deducted in table 6C of Annex H, alongside health, education, housing and household expenses.
At issue are expenses “borne with health, training and education, […] household costs and remuneration for domestic work”.
These expenses can be declared directly by taxpayers – if they replace the values that had been reported to the Federal Revenue Service.
In domestic work, from 2025 onwards, 5% of the remuneration paid for cleaning services will be possible – up to a global limit of R$200 per family.
The concierge has already come into force and takes effect on January 1, 2026 – it is applicable to statements relating to 2025 income.
