Income Tax 2026: Revenue defines refund payment dates

The IRS defined the payment dates of the four batches of Personal Income Tax (IRPF) refunds this year, referring to the calendar year 2025. The first batch will be credited in May 29followed by June 30th, July 31 e August 28. The text was published in the Official Gazette of the Union (DOU).

In addition to the priorities by law, they will have preference os taxpayers who use the pre-filled declaration e choose to receive the refund through Pix. The Federal Revenue will hold a press conference this Monday (16), at 10am, to announce the new Income Tax 2026 rules. The interview will feature the participation of the Tax Secretary, Robinson Barreirinhas.

Individuals residing in Brazil who, in the calendar year 2025, are required to declare IRPF:

1. received taxable income, subject to adjustment in the declaration, the sum of which was greater than R$35,584.00 (thirty-five thousand, five hundred and eighty-four reais);
2. received non-taxable exempt income or taxed exclusively at source, the sum of which was greater than R$200,000.00 (two hundred thousand reais);
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: a) the sum of which was greater than R$40,000.00 (forty thousand reais); or b) with calculation of net gains subject to tax;
5. in relation to rural activity: a) obtained gross revenue in excess of R$ 177,920.00 (one hundred and seventy-seven thousand, nine hundred and twenty reais); or b) intends to offset, in the calendar year 2025 or later, losses from previous calendar years or the calendar year 2025 itself; VI – had, on December 31st, possession or ownership of goods or rights, including bare land, with a total value of more than R$800,000.00 (eight hundred thousand reais);
6. became resident in Brazil in any month and was in this condition on December 31st;
7. opted for exemption from income tax levied on capital gains earned on the sale of residential properties, if the proceeds from the sale are applied to the acquisition of residential properties located in the country, within a period of one hundred and eighty days, counted from the conclusion of the sales contract, in accordance with art. 39 of Law No. 11,196, of November 21, 2005;
8. opted 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, under the terms of the tax transparency regime for controlled entities established in art. 8th of Law No. 14,754, of December 12, 2023;
9. was the holder, on December 31, of trust and other contracts governed by foreign law with similar characteristics, in accordance with arts. 10 to 13 of Law No. 14,754, of December 12, 2023;
10. in relation to the capital invested in financial investments abroad, referred to in arts. 2nd to 4th and 9th of Law No. 14,754, of December 12, 2023: a) received earnings; or b) intends to compensate, in the calendar year 2025 or later, losses from previous calendar years or from the calendar year 2025 itself;
11. received profits or dividends from entities abroad, in accordance with arts. 2nd and 5th to 6th-A of Law No. 14,754, of December 12, 2023.

*With information from Estadão Conteúdo