Hello! Welcome to our blog. If you filed your Individual Income Tax return in 2025, there are two important points to keep an eye on: the payment of tax due, if there is a balance payable, and the refund, if you have amounts receivable from the IRS. Let’s go over each of these points in detail!
Payment of the Tax Balance Due
If your tax return showed a balance due, there are two options:
- Lump-sum payment – Made via DARF, due on the final date for filing the return.
- Installment payment – In up to 8 monthly installments, as long as each installment is at least R$ 50.00. The first installment is also due on the final filing date. The following ones are due on the last business day of each subsequent month. Keep in mind that for installment payments, cumulative monthly Selic interest will be added.
And a heads-up for those who prefer convenience: automatic debit from your bank account is an available option, but it comes with rules:
- To have the first installment or the full amount debited automatically, the income tax return must be submitted by May 9.
- If you submit it after that date, automatic debit is only available starting from the second installment.
Oh, and don’t forget to authorize the debit from the account indicated in the tax return.
Another new feature is that now you can print all the payment slips directly from the Federal Revenue program.
Income Tax Refund
Now let’s talk about something good: the refund! The payment of 2025 income tax refunds will begin right after the final deadline for submitting the Individual Income Tax return.
But not everyone receives their refund in the first batch. The payment order follows a priority queue defined by the IRS. The priority order is as follows:
- Seniors aged 80 or older.
- Seniors aged 60 or older, persons with disabilities or serious illnesses.
- Taxpayers whose main source of income is teaching.
- Those who used the pre-filled return and chose to receive via PIX.
- Those who either used the pre-filled return or opted to receive via PIX.
- Other taxpayers.
Check out the complete refund batch calendar:
- 1st batch – May 30
- 2nd batch – June 30
- 3rd batch – July 31
- 4th batch – August 29
- 5th and final batch – September 30
Stay tuned! The dates are always on the last business day of each month.
So, are you in the payment or refund situation? Either way, it’s important to stay aware of the deadlines and rules!