Information for IRPF 2025

The filing period for the 2025 Annual Adjustment Return of the Imposto de Renda Pessoa Física (IRPF, Brazilian personal income tax) began on March 17 and ends on May 30, 2025, at 11:59 p.m. (Brasília time). After that time, returns will be considered filed late and subject to penalties.

Avoid problems with the Receita Federal

As the Receita Federal (Brazil's federal tax authority) steps up its data cross-checking, errors, omissions and late filing can lead to penalties and delayed refunds. Those who file earlier get priority for refunds.

Specialized service for your return

RC Assessoria Contábil offers specialized services to ensure your return is accurate and optimized. Get in touch and book your appointment:

• WhatsApp and phone: (83) 3204-0750
  E-mail: carmem@robertocavalcanti.cnt.br

What's new for 2025

- The pre-filled return (gov.br) gets priority for refunds.
- Refunds via PIX (Brazil's instant payment system) are even faster.
- Inclusion of income from abroad (financial investments and dividends).

Who is required to file?

• - Those who received taxable income above R$33,888.00.
  - Those who received exempt income, or income taxed exclusively at source, above R$200,000.00.
• - Those who had a capital gain or traded on the stock exchange above R$40,000.00.
• - Those with assets worth more than R$800,000.00.
• - Those who opted for the income tax exemption on the sale of residential property.
• - Those who became residents of Brazil by 12/31/2024.
• - Those engaged in rural activity with revenue above R$169,440.00.
• - Those who updated the value of real estate by paying reduced tax in 2024 (Law 14,973/2024).
• - Those who reported assets and income of controlled entities abroad.
• - Those who held trusts or similar arrangements governed by foreign law.

Independent professionals and service providers

>Physicians, lawyers, dentists, engineers, psychologists and therapists who are paid by other individuals must report:

• 1. The CPF (Brazilian individual taxpayer ID) of the person paying for the service.
  2. The CPF of the person receiving the service (if different from the payer).
• 3. NIT/PIS-PASEP (social security worker ID) for non-salary income.
• 4. Mobile number and e-mail for quick contact.

IMPORTANT: Starting in 2025, healthcare professionals must issue receipts through Receita Saúde, which makes it easier to import data into the return.

Required documents

• >Income statements (salaries, retirement benefits, rental income, investments, FGTS (the mandatory employee severance fund), bank statements).
  >Investment statements (CDB, LCI, LCA, stock exchange, cryptocurrencies).
• >Receipts for medical, education and private pension expenses.
• >Proof of alimony paid.
• >Real estate and vehicle documents (purchase, sale, financing).
• >Rural activity statement, if applicable.
• >Copies of the CPF and voter registration card of the spouse and dependents.

How does our service work?

1. 1. Document review to check deductions and taxation.
   2. Preparation of the return with a tax strategy.
2. 3. Checking for inconsistencies to avoid being caught in the Receita's audit screening (malha fina).
3. 4. Secure filing and transmission to the Receita Federal.
4. 5. Generation of the tax payment slip (if applicable) by 05/30/2025 as well as sending the installments if you chose to pay in installments.
5. • >For automatic debit, the return must be filed by 05/09/2025.
   • 6. Monitoring of the return's processing, provided you grant us a proper power of attorney.
     
     

Why file your return with RC Assessoria Contábil?

✅ Lower risk and an optimized refund.