Technical projection of release dates for Federal Revenue batches based on current legislation and analysis of priority groups for the 2026 financial year.
The refund of Personal Income Tax (IRPF) constitutes one of the most relevant moments in the Brazilian tax calendar, representing the return of the tax surplus paid by the taxpayer throughout the previous base year. For the 2026 fiscal year (base year 2025), the market and taxpayers’ expectations rest on maintaining the procedural efficiency of the Federal Revenue Service and the liquidity schedule that injects billions of reais into the economy in the second and third quarters. Understanding this flow is not just a matter of individual financial planning, but a macroeconomic indicator of credit and consumption recovery.
Dynamics of refund and forecast of the first batch
Income tax refund occurs when the Federal Revenue determines, after processing the Annual Adjustment Declaration, that the taxpayer paid more taxes than due, considering the legal deductions allowed (health, education, dependents, among others). The system operates under a strict monthly batch schedule.
To answer the fundamental question about when the first batch of income tax refunds for 2026 will be released, it is necessary to analyze the historical pattern and Federal Revenue regulations. Traditionally, payment of the first batch takes place on the last business day of May.
Considering the 2026 calendar year, the following scenario is projected for the start of payments:
Expected date: May 29, 2026 (Friday).
This initial batch is the most awaited, as it almost exclusively covers taxpayers with legal priority and those who anticipated sending the declaration using digital formats encouraged by the tax authorities. The amount refunded is adjusted by the Selic rate accumulated from the month following the deadline for submitting the declaration until the month before payment, plus 1% in the month of deposit.
Eligibility criteria and payment order
The formation of refund lots is not random; it follows a strict hierarchy established by law. Understanding who has priority is essential so that taxpayers can estimate when they will receive their resources.
Current tax legislation, combined with the operational rules of the Federal Revenue Service, defines the following order of precedence for inclusion in batches:
- Elderly people over 80 years old: This age group has the “super priority” guaranteed by the Elderly Statute.
- Elderly people between 60 and 79 years old: Second age priority group.
- Taxpayers with disabilities or serious illnesses: Includes people with physical or mental disabilities, or those with serious illnesses specified by law.
- Taxpayers whose largest source of income is teaching: Teachers who have teaching as their main activity.
- Taxpayers who used the pre-filled declaration and/or chose to receive it via Pix: Since previous years, the Federal Revenue Service has included this group as a priority to encourage digitization and reduce filling errors.
- Other contributors: Sorted by the date of delivery of the declaration.
It is important to note that the tiebreaker within each group is always the date and time of sending the declaration. Therefore, a taxpayer without legal priority who delivers on the first day of the deadline may receive it before someone from the same group who delivers on the last day.
Factors influencing processing
Several variables can change the forecast for receiving the refund, moving the taxpayer to later batches or residual batches.
- Fine Mesh: Inconsistencies between the data declared by the taxpayer and the information provided by third parties (companies, health plans, banks) retain the declaration for in-depth analysis. Until the pending issues are resolved, the refund is not released.
- Rectifications: When submitting a rectification statement to correct errors, the original submission date is replaced by the date of correction. This places the taxpayer at the end of the processing queue for their respective priority group.
- Bank Details: Incorrect information about the bank account or Pix key prevents automatic credit. In these cases, the amount returns to Banco do Brasil and is available for manual redemption for one year.
Scenario designed for the 2026 calendar
Based on maintaining the structure of five regular batches, which has been in force in recent fiscal years, and adjusting it to the working days of 2026, the analytical projection of the payment schedule is presented. This scenario assumes there are no extraordinary extensions of delivery times.
- 1st Lot: May 29, 2026 (Focus: Legal priorities and Pix/Pre-filled).
- 2nd Lot: June 30, 2026 (Focus: Remaining priorities and beginning of non-priorities in order of delivery).
- 3rd Lot: July 31, 2026 (Focus: Taxpayers without legal priority).
- 4th Lot: August 31, 2026 (Focus: Taxpayers without legal priority).
- 5th Lot: September 30, 2026 (Focus: Final deliveries and initial residuals).
The Selic rate, which indexes the correction of values, is a variable component. In a high interest rate scenario, delays in receipt (final batches) result in a greater monetary correction, although immediate liquidity is harmed.
FAQ
Does opting for Pix guarantee receipt of the first batch?
It doesn’t guarantee, but it significantly increases the chances. Using the Pix key (CPF) places the taxpayer in a priority group right after legal priorities (elderly people, serious illnesses and teachers). If there are enough resources in the first batch after paying legal priorities, those opting for Pix are next.
How to check the status of the declaration?
The consultation is carried out through the e-CAC portal or the “My Income Tax” application. The status “In Refund Queue” indicates that the declaration has been processed and is awaiting the release of resources in one of the future batches.
What happens if the refund does not arrive on the due date?
If the taxpayer is included in the batch and the money is not credited (usually due to an error in the informed account or deactivation of the Pix key), the amount is available for rescheduling at Banco do Brasil. If the declaration is not in the batch, it is likely still in processing or on hold.
The 2026 Income Tax refund should be seen as a settlement of accounts with the State, and not as guaranteed extra income on a fixed date, given the dependence on correct data processing. Advance delivery and information compliance are the only tools under the taxpayer’s control to accelerate this flow.
Disclaimer: This article is informative and is based on projections based on current legislation and the operational history of the Federal Revenue Service. The official dates will be released by the Federal Revenue through an Executive Declaratory Act during the year 2026. For financial decisions, consult an accountant or qualified specialist.
