The 2026 Individual Income Tax season is approaching, bringing important updates for taxpayers.
The Federal Revenue Service will accept tax returns from March 23 to May 29, 2026. The filing program will be available starting March 20, but submissions can only be made from March 23 onward.
Who Must File?
You must file if, in 2025, you:
- Received taxable income above R$ 35,584.00;
- Had gross rural revenue above R$ 177,920.00;
- Received exempt or source-taxed income above R$ 200,000;
- Carried out stock market transactions above R$ 40,000 or had taxable profit;
- Owned assets exceeding R$ 800,000 as of December 31, 2025;
- Became a Brazilian resident during the year.
In general, individuals earning up to two minimum wages per month in 2025 are exempt, unless other criteria apply.
What’s New?
The pre-filled tax return is more complete and available from the start of the filing period. It now includes:
- e-Social data (domestic employees);
- Variable income information;
- DARF payment data;
- Receita Saúde data, with over 30 million medical receipts.
This reduces errors and the risk of review, but taxpayers are still responsible for verifying all information.
Another update is the automatic refund system for those who did not file in 2025 but are entitled to refunds.
The Federal Revenue Service will generate these returns starting June 15, with payments beginning July 15.
Around 4 million taxpayers are expected to benefit.
How to File
Returns can be submitted:
- Through the Declaration Generator Program (PGD);
- Through the “My Income Tax” system (online or app).
A Silver or Gold GOV.BR account is required for online access.
Penalties and Precautions
Missing the deadline results in a minimum fine of R$ 165.74, which may reach 20% of the tax due.
Additionally, your CPF may become pending regularization.
Refunds
Refunds will be paid in four batches:
- May 29
- June 30
- July 31
- August 31
It is expected that around 80% of taxpayers will receive refunds by June 30.
Priority is given to:
- Seniors
- People with disabilities
- Teachers
- Those using the pre-filled return with Pix
Organize your documents and avoid last-minute issues.
If you need assistance, our firm specializes in supporting foreign companies and expatriates.