Income Tax 2026: Deadline to declare ends today
There are only a few hours left until the end of the 2026 Income Tax season. Taxpayers who have not yet submitted their declarations have until 11:59 pm this Friday (29) to report.
The expectation for this year is that 44 million Brazilians will submit reports to the tax authorities. To speed up the process for those who have not yet submitted, the Federal Revenue Service recommends that citizens required to declare income use the pre-filled modality.
In it, information on income, deductions, assets, rights, debts and real encumbrances are imported from the previous year's declaration, the carnê-leão and third-party declarations - which can make delivery faster and avoid unnecessary delays.
Postponing delivery may result in a fine starting at R$165.74, up to 20% of the tax due.
In addition, the charge must be paid within a period of up to 30 days after the late delivery, and the CPF (Individual Taxpayer Registry) may become irregular, resulting in greater difficulties in obtaining documents and certificates.
Therefore, even if time is tight, the best strategy at this time is to submit the declaration, even if it is incomplete. Next, understand who is required to declare and how to submit the reports to the Tax Authorities on this last day of the deadline.
Who is required to declare and how to submit
Some rules have changed in the year 2026, including the people who are required to declare. The rules take into account the base year of 2025. Therefore, taxpayers must declare that, over the last year:
- Received taxable income above R$ 35,584.00;
- Received exempt income above R$ 200 thousand;
- Carried out operations on the stock exchange;
- Had assets exceeding R$ 800 thousand on December 31, 2025; international.
It is worth noting that, even if the deadline is missed, the above conditions remain requirements for submitting the declaration.
After identifying the mandatory declaration, one of the crucial points is to gather the main documents and proof to provide clear accounts.
Inconsistencies in the declaration may result in a fine mesh and stop the payment of the refund of the tax charged unduly throughout 2025.
Therefore, separate the following documents:
- Income report;
- Bank receipts;
- Investment data;
- Medical receipts and educational expenses;
- Documents on assets, properties and vehicles;
- Information on private pensions and dependents.
With this in hand, simply declare your income tax through the Individual Income Tax Program, available online or as a download for Windows, Linux or Mac; or through the e-CAC portal in the "My Income Tax" tab.
In each of the programs, when logging in with their gov.br account, the declarant can choose between making pre-filled, complete or simplified declarations.
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Using the pre-filled form will facilitate the path to other types of declaration, as part of the necessary information will already be included.
However, the pre-filled option is only available to gov.br users at silver or gold levels. If you are not entitled to this modality, simply declare from scratch.
When will I receive my refund?
After submitting the reports, those who are entitled to a refund of tax incorrectly charged in 2025 will receive payment from May 29th, the same day as the deadline for declaring IR 2026.
Payment will be made in four batches and will respect the order of priority:
- First batch: on May 29, 2026
- Second batch: on June 30, 2026
- Third batch: on July 31, 2026
- Fourth batch: on August 28, 2026
Seniors over 80 years of age will have priority in receiving the refund, followed by seniors aged 60 or over, as well as taxpayers with physical or mental disabilities or those with a serious illness. Those whose biggest source of income is teaching are also on the list.
Next, preference will be given to taxpayers who use the pre-filled declaration and choose to receive the refund via Pix.
Then, those who adopt only one of these options appear, be it the pre-filled declaration or receipt via Pix. Finally, other contributors will be considered.
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Source: CNN