Understand the recent legislative changes, the STF decision and how the exemption impacts the declaration of those who receive food values in the next tax year.
Taxation on family income is one of the pillars of federal revenue and, historically, alimony has occupied a complex area of tax incidence. Until recently, Brazilian legislation provided that amounts received as a pension constituted taxable income for the beneficiary, generating what jurists and economists classified as double taxation. However, significant jurisprudential changes have redefined this scenario, changing the accessory and main obligations of taxpayers. Understanding these changes is essential for financial planning and to avoid non-compliance with the Federal Revenue in the 2026 declaration season.
The concept of taxation on alimony
From an economic and legal point of view, alimony is a sum intended for the subsistence of those who receive it, generally fixed judicially or by public deed. From the perspective of the Personal Income Tax (IRPF), the treatment given to this income has undergone a structural change.
Previously, the Federal Revenue considered the pension as an asset increase for those who received it, subjecting the amount to the progressive income tax table and, often, to mandatory monthly payment via Carnê-Leão. For whoever paid (the feeder), the amount was deductible from the calculation base, as long as it was established in a court decision or approved agreement.
The new legal interpretation, however, establishes that alimony does not constitute an increase in wealth or new income, but rather a transfer of assets within the family entity for basic maintenance. Therefore, the legal nature of the amount received is now considered exempt and non-taxable income.
Factors influencing tax exemption
The main driver of change in this scenario was the decision of the Federal Supreme Court (STF) in the judgment of Direct Action of Unconstitutionality (ADI) nº 5422. The court understood that the incidence of income tax on alimony violated fundamental rights and the principle of contributory capacity, since the amount had already been taxed when it entered the assets of the supporter (who pays).
The factors that consolidate this scenario for 2026 include:
- Consolidated jurisprudence: The STF’s decision has binding effect, obliging the Federal Revenue Service to accept the exemption.
- Legal security: The IRS has already updated its systems and question and answer manuals to reflect the decision, eliminating retroactive charging and allowing the rectification of past declarations (respecting the 5-year statute of limitations).
- Formalization of the agreement: For purposes of proof and tax security, the exemption applies robustly to values defined in court decisions or public deeds. Verbal agreements, although they generate moral obligations, lack documentary support for fine-meshed purposes.
Current scenario and declaration in 2026
To objectively answer the central tax planning question: does anyone receiving alimony need to pay income tax in 2026? The answer is no. The beneficiary is exempt from paying tax on these specific amounts.
However, it is crucial to distinguish exemption from payment from exemption from declaration. The taxpayer must pay attention to the following operational guidelines for IRPF 2026 (base year 2025):
- Obligation to declare: Even if the pension is exempt, the beneficiary may be required to send the declaration if the sum of their exempt, non-taxable or taxed exclusively at source income exceeds the limit stipulated by the Revenue (historically set at R$40,000.00, but subject to annual adjustments).
- Correct filling location: The amounts should not be entered in the “Taxable Income Received from PF/Abroad” form. The correct place is the “Exempt and Non-Taxable Income” form, under the specific code for alimony.
- Dependents: If the pension is received by a minor, the amount must be informed in the declaration of the parent who has custody (if the minor is included as a dependent) or in the minor’s own declaration (if it is advantageous to declare separately).
The exemption covers not only the monthly principal amount, but also the 13th salary related to the pension and any arrears received accumulated.
Pension Taxation FAQs
Does anyone receiving alimony need to pay income tax in 2026?
No. There is no tax on amounts received as alimony. Payment via Carnê-Leão is also no longer necessary for this specific source of income.
Can I get a refund for pension taxes paid in the past?
Yes. As the STF’s decision covers the last five years, anyone who unduly paid tax on alimony can rectify previous declarations and request a refund of the overpaid amounts, corrected by the Selic rate.
Can the feeder (whoever pays) still deduct the amount?
Yes. The exemption for those who receive did not change the rule for those who pay. The supporter continues to be able to fully deduct the amounts paid as alimony in the calculation basis of his Income Tax, as long as the payment is proven by a court decision or a notary’s agreement.
How to declare alimony received in verbal agreement?
The Federal Revenue requires documentary support. Amounts received through informal arrangements are technically donations or allowances and not strict alimony for tax purposes. Judicial or extrajudicial formalization is recommended to guarantee the legal certainty of the exemption.
The correct classification of alimony as exempt income represents an advance in Brazilian tax justice, eliminating double taxation on food-related funds. For the 2026 financial year, the taxpayer’s attention should be focused not on calculating the tax, but on correctly filling out the exemption forms, ensuring compliance with Federal Revenue regulations.
Disclaimer: The information contained in this article is for informative purposes and is based on legislation in force at the date of publication. Tax rules may change. For specific cases and detailed tax planning, it is recommended that you consult an accountant or specialized tax lawyer.
