Deadline runs until May 29th and brings new features such as cashback via Pix and more data in the pre-filled declaration
The Federal Revenue opens this Monday (23) the deadline for sending the declaration of the Personal Income Tax (IRPF) 2026, referring to income received in 2025. Taxpayers even have the 11:59 pm on May 29th to be accountable.
Anyone who misses the deadline will be subject to minimum fine of R$ 165.74which can reach 20% of the tax due. The Revenue’s expectation is to receive approximately 44 million statements this year.
One of the main doubts involves the new exemption range for those earning up to R$5,000 per month. Despite being in force since January 2026, the rule does not apply to this statementthen it considers income from 2025. A change will only have an impact on next year’s IR.
The law also provides discounts for rents of up to R$7,350 per month e increase in taxation for higher income taxpayers.
Who must declare?
People are required to declare that, in 2025:
- Had taxable income above R$35,584;
- Received exempt or non-taxable income above R$200 thousand;
- Obtained capital gains or carried out transactions on the stock exchange in excess of R$40 thousand;
- They had gross rural income above R$177,920;
- They had assets and rights worth more than R$800 thousand on December 31;
- They started living in Brazil in 2025;
- Have assets, trust or income abroad;
- They won with bets above R$28,467.20.
How to declare
The declaration can be sent by three channels:
- Declaration Generator Program (PGD), installed on the computer;
- “My Income Tax” platform, in the browser;
- Federal Revenue application for cell phones.
Those who have tax to pay can pay in up to eight installments, with minimum installments of R$50.
Refunds
Payments will be made in four lots:
- May 29;
- June 30;
- July 31;
- August 28th.
The priority order remains the same: elderly, people with disabilities or serious illness, teachers e taxpayers using the pre-filled declaration e choose to receive via Pix.
New this year
Among the main changes is the so-called Income Tax “cashback”. Low-income workers who had tax withheld throughout 2025, but who are within the exemption range, will be able to receive automatically refund via Pixno July 15th. The Revenue estimates that it will benefit around 4 million people.
Another new feature is the expansion of the pre-filled declarationwhich now includes more data, such as information from the eSocial, medical expenses recorded in the Health Revenue e variable income operations.
The system also starts issue automatic alerts to avoid errorsreducing the risk of falling into the fine mesh.
Furthermore, this year’s declaration brings new fields for informing social name and, optionally, race e taxpayer color e of your dependents.
Finally, anyone who made money from sports betting in 2025 must report the amounts and balances maintained on the platforms, which now have a specific field in the declaration.
*With information from Agência Senado
