The deadline for submitting the declaration goes from March 23rd to May 29th, 2026. Even so, many taxpayers end up leaving the submission until the last few days and run the risk of missing the deadline. When this happens, the IRS automatically imposes a late fine, even for those who have tax to refund.
What is the amount of the fine for late IR
The penalty calculation is done automatically by the Federal Revenue system when the late declaration is submitted. The Federal Revenue Collection Document (DARF) for payment is generated immediately after sending. Find out how it works in practice:
- Fine of 1% per month on the tax due;
- Minimum value of R$ 165.74;
- Maximum limit of 20% of tax;
- Interest accrual based on the Selic rate after maturity.
How does it work in practice?
If the taxpayer owed R$3,000 in tax and delayed delivery for two months, the fine could reach R$60, in addition to interest.
What happens to the taxpayer besides the fine
The consequences are not just paying the penalty. Those who do not regularize the situation may face registration restrictions with the Federal Revenue Service. they are:
- CPF pending regularization;
- Difficulty in taking out loans and financing;
- Impediments to issuing a passport;
- Problems participating in public tenders;
- Restrictions on banking operations and property registrations.
To avoid problems, it is best to gather documents in advance and carefully review the information before sending.
Anyone who has an account can access the income report through the app, which helps speed up filling out the declaration. Even in the event of a delay, sending the declaration quickly reduces costs and prevents the situation from evolving into more complex disputes with the Federal Revenue Service.
Who needs to declare Income Tax 2026?
that, in 2025:
- Received taxable income above R$35,584.00;
- Obtained exempt income exceeding R$200 thousand;
- They carried out operations on the stock exchange;
- They had assets above R$800 thousand on December 31, 2025;
- They obtained capital gains from the sale of goods;
- They had investments or income abroad.
Even those who missed the deadline are still obliged to send the declaration if they meet any of these criteria.
