The deadline for submitting declarations from the 2026 Income Tax. The season began on March 23 of this year and expected the delivery of 44 million reports.
However, the declaration requirement remains even after the deadline has passed.
For those who do not comply with the Federal Revenue’s regular deadline, delivery will be accompanied by a fine of at least R$165.74, up to 20% of the tax due. The payment deadline is up to 30 days.
Furthermore, the CPF (Individual Person Registration) It can also remain pending, making it difficult to issue documents, such as certificates and passports.
Therefore, know how to be accountable to Tax.
Who needs to submit the declaration in 2026?
Even after the season ends, declaring IR can prevent the fine from increasing. According to the Federal Revenue rules for this year, people who, throughout 2025:
- Received taxable income above R$35,584.00;
- Obtained exempt income above R$200 thousand;
- Carried out stock exchange transactions exceeding R$40 thousand;
- They had assets worth more than R$800,000 on December 31;
- They obtained capital gains from the sale of goods;
- They had investments, income or financial investments abroad;
- They obtained rural income above R$ 177,920.00.
After identifying the obligation, gather all the necessary documents, such as:
- Income report;
- Bank receipts;
- Investment data;
- Medical receipts and educational expenses;
- Documents for assets, properties and vehicles;
- Information about private pensions and dependents.
With this in hand, simply declare your income tax through the Individual Income Tax Program, available online or as a download for Windows, Linux or Mac; or through the e-CAC portal in the “My Income Tax“.
In each of the programs, when logging in with their gov.br account, the declarant can choose between making pre-filled, complete or simplified declarations.
After delivery, payments will be made automatically to pay debts owed to the Union. The payment period is up to 30 days, with an updated value depending on the Selic rate after expiration.
If there is a refund to be received, the amount of the fine may be automatically deducted.
When will I receive the refund?
After submitting the reports, those who are entitled to a refund of the tax charged unduly in 2025 will receive payment. , but people who delayed submitting the declaration and regularized their situation should receive it in later rounds.
In addition to this Friday’s payment, others:
- Second batch: June 30, 2026;
- Third batch: July 31, 2026;
- Fourth batch: August 28, 2026.
Seniors over 80 years of age will have priority in receiving the refund, followed by seniors aged 60 or over, as well as taxpayers with physical or mental disabilities or those with a serious illness. Those whose biggest source of income is teaching are also on the list.
Following this, preference will be given to taxpayers who use the pre-filled declaration and choose to receive the refund via Pix.
Then, there are those who adopt only one of these options, be it the pre-filled declaration or receive via Pix. Finally, other contributors will be included.
