There are just a few days left before the deadline for submitting the income tax declaration for 2025 income. The deadline is June 30, 2026 and applies to taxpayers required to declare income, whether employed, self-employed or pensioners. According to , anyone who misses the deadline may face fines and other tax consequences.
The declaration must be submitted online, through the Finance Portal, in the IRS area, or by confirmation from the Automatic IRS, when this option is available. After the presentation, the Federal Revenue Service has until July 31st to issue the settlement note, a document that indicates whether there is tax to be paid or a refund to be received. For declarations submitted within the deadline, payment of tax or receipt of refund must occur by August 31st.
Who is exempt from submitting IRS
Not all taxpayers are required to submit the declaration. According to the information referred to by Ekonomista, people who have only received income from dependent employment or pensions of up to 8,500 euros are exempt, among other situations, as long as there has been no withholding tax. Taxpayers with income subject to exemption rates may also be exempted, if they do not opt for inclusion, or with income from an isolated act of up to 2,090 euros, an amount corresponding to four times the Social Support Index in 2025.
Even when there is a waiver, it may be advantageous to submit the declaration. In some cases, filing with the IRS allows you to recover withholdings made throughout the year and receive a refund. Therefore, before letting the deadline pass, the taxpayer must confirm their situation on the Finance Portal or seek specialized support.
Those covered by Automatic Income Tax should also pay attention to the calendar. If you do not confirm or reject the IRS proposal by June 30, the provisional declaration automatically becomes definitive. This solution can simplify the process, but it can also prevent the timely correction of errors that influence the final tax amount.
Delivering after the deadline can result in fines
Missing the June 30th date is not just an administrative delay. Delivery after the deadline is considered a tax offense and may result in a fine. Under the terms of the General Regime for Tax Offenses, failure or delay in submitting tax declarations can be punished with amounts between 150 and 3,750 euros.
Even so, the amount can be reduced if the taxpayer quickly regularizes the situation, before an infraction process is opened. According to Ekonomista, when no proceedings have yet been initiated, the fine can be reduced to 12.5% of the legal minimum, without the amount to be paid being less than 25 euros.
If the situation is not regularized in time, the Federal Revenue Service may open an infraction process. At this stage, the taxpayer is notified and has 30 days to present a defense, pay the fine in advance or request special mitigation or exemption, if the legal conditions are met.
There are still other consequences to be taken into account. Couples or partners who submit their declaration after the deadline may lose the possibility of opting for joint taxation, being forced to declare their income separately. Late delivery may also affect the permanent exemption from IPTU, compromise social support that depends on the payment note, delay reimbursement or reduce the final amount to be received, if the fine is deducted.
Some municipal tax benefits may also be at stake. There are municipalities that return part of the Income Tax to residents, at a discount that can reach 5% of the tax due. Late delivery may put this benefit at risk.
Errors in the declaration can be more expensive
In addition to the delay, taxpayers must be careful about errors or omissions in the declaration. If the IRS detects inaccuracies, the fines may be greater than those imposed for simple delay. In these cases, the amounts can vary between 375 and 22,500 euros, depending on the severity of the situation and the tax impact of the error.
Anyone who has already filed the IRS, but realized they made a mistake, can file a replacement return. Within 30 days after the deadline, any taxpayer can correct the declaration. There are also other specific deadlines when the error results in lower or higher tax than initially collected.
If the replacement declaration is submitted after the legal deadline and there is no additional tax to pay, fines can vary between 93.75 and 5,625 euros. If the correction results in more tax to be paid or less refund to be received, the amounts may rise to between R$375 and R$22,500.
The main recommendation is simple: anyone who has not yet submitted their Income Tax should do so before June 30th. If you miss the deadline, you must regularize the situation as quickly as possible, consult the notifications on the Finance Portal and check whether you can benefit from a reduction or waiver of the fine. The sooner you act, the smaller the financial and administrative impact tends to be.
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