Income Tax 2026: find out what to do if you missed the deadline to submit the declaration

Income tax
Marcos Serra/g1
The deadline for sending the 2026 Income Tax declaration ended last Friday (29) - and anyone who is obliged to declare, but did not send the document in time, is now in debt to Leão.
In these cases, according to the Federal Revenue Service, the taxpayer is subject to paying a fine for delay, calculated as follows:
A fine of 1% per month or fraction of delay, calculated on the amount of tax due in the declaration, even if fully paid, up to a ceiling of 20%;
Minimum fine of R$ 165.74 (only for those who were "obliged to declare", even without tax to pay)
The fine begins to count on the first day following the deadline for delivery and ends on the date the declaration is sent or, if not delivered, on the date of official release by the Revenue.
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According to the Tax Authorities, the recommendation is that taxpayers regularize their situation as soon as possible. The late declaration can only be submitted from 9 am on Monday (1st).
See below what to do if you have missed the delivery deadline.
How to regularize the situation?
The format for submitting the declaration after the deadline is the same: the taxpayer must gather the same documents and receipts and can send the information through the channels provided by the Federal Revenue Service.
The difference is in charging a fine. When transmitting the late declaration, the taxpayer automatically receives a Fine Release Notice, accompanied by the payment slip and the necessary instructions for repaying the debt.
How to pay the fine?
The fine for submitting the late declaration is non-negotiable and its payment must be made through the issuance of the Federal Revenue Collection Document (Darf).
The Revenue normally gives a period of up to 20 days to pay the fine. If the debts are not paid within this period, late payment interest may be charged, calculated based on the Brazilian basic interest rate, the Selic.
If the taxpayer has a refund to receive, the fine may also be deducted from this amount, plus interest.
What happens if I don't pay the fine?
The amounts owed to the Federal Revenue Service - including fines, interest and taxes - can be considered as debts and tax outstandings.
This means that the taxpayer can have the debt included in the Informative Register of Unpaid Credits of the Federal Public Sector (Cadin) and in the Union's Active Debt. This can also bring a series of restrictions to the CPF, such as:
the impediment of issuing or renewing passports and work cards;
the impossibility of enrolling in educational institutions, as well as prohibiting participation in public competitions;
the credit score may be impacted negatively, making it difficult or even preventing the contracting of financial products and services;
protest at a notary's office and denial of the taxpayer's name, in addition to payment of costs to the notary's office for regularization;
preventing the issuance of Debt Clearance Certificate Relating to Federal Tax Credits and the Union's Active Debt (CND), required for example for real estate financing, among others.
The taxpayer can check their situation in the "Tax Situation" tab - document which certifies the taxpayer's regularity with the Revenue and which is available on e-CAC.

Source: G1

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