IRPF 2026: Everything you need to know to file with peace of mind

The safest option is always to work with an accounting professional. We keep up with the latest rules so that you don't run into problems with the Receita Federal (Brazil's federal tax authority)!

Special attention: The Receita has started pulling information for the pre-filled return from a new source, which makes inconsistencies more likely in this first year. Reviewing it has always been important, but this year it matters even more, so check it carefully.

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Simplified or itemized return?

This decision is all about tax efficiency:

Simplified

• - Automatic 20% deduction
  - Cap: R$16,754.34
• - Best for those with few deductible expenses

Itemized

• - Lets you claim all legal deductions
  - Ideal for those with health, education, dependent and retirement plan expenses
• - Bottom line: choose the option that cuts your tax the most. No attachments.

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Refund schedule

This year's schedule is leaner and faster: 4 batches, with 80% of taxpayers expected to be paid by June.

• 1st batch (May 29): seniors over 80, people with disabilities, people with serious illnesses, teachers, plus those who used the pre-filled return and Pix
  2nd batch (June 30): remaining priority taxpayers (80% of refunds paid by this point)
• 3rd batch (July 31): all other taxpayers
• 4th batch (August 28): last regular batch

Amounts are adjusted by the Selic rate (Brazil's benchmark interest rate) plus 1% in the month of payment. In other words, those paid later receive an adjusted amount.

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New in 2026: automatic refund (cashback)

The Receita has switched to automatic mode.

For taxpayers who are not required to file but had tax withheld:

• The return will be generated automatically starting June 15
  Payment via Pix (to the CPF, the Brazilian individual taxpayer ID) expected in July
• Average amount: R$125, and up to R$1,000.00
• Requirements: CPF in good standing and a linked Pix key
• Estimate: 4 million people will benefit.

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Late-filing penalty

Missed the deadline? You'll pay the price:

• 1% per month on the tax due
  Minimum: R$165.74
• Maximum: 20% of the tax
• Your CPF remains flagged until you get it sorted out.

If you are owed a refund, the penalty is deducted from it automatically.

And let's cut through the noise: filing late does not lead to jail or a bank account freeze. That's a myth.

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Paying the tax

If your return shows tax due:

• You can split it into up to 8 installments (minimum of R$50.00 each)
  Amounts up to R$100.00: single payment
• The first installment is due on May 29, 2026
  
  
• Automatic debit is only available for the 1st installment if you file by May 10
  
  

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Documents you need to gather

Income

• Income statements from employers, the INSS (Brazil's social security institute), banks and brokerages
  Owner's draw (pró-labore), rental income, alimony

Deductions (itemized return)

• Medical and dental expenses
  Education (school, college, graduate programs)
• INSS and private pension plans (PGBL)
• Dependent information (CPF, date of birth, full name)
• Tax-incentivized donations

Assets and rights

• Real estate (deed, IPTU property tax, acquisition cost)
  Investments (balance on 12/31/2025)
• Vehicles (Renavam registration number, purchase price)

Debts and liens

• Financing and loans with outstanding balances
  
  

• Do good with your taxes

  
  On an itemized return, you can allocate up to 2% of the income tax due to programs for children or seniors in the municipality of your choice. 
• Just look for the "Doação Direto na Declaração" (Donation Directly on the Return) field and choose the institution you want to support; payment is made by boleto (bank payment slip) or Pix.

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Need help?

If the goal is to reduce risk and optimize results, it makes no sense to do it alone.
ProSoluta is ready to assist you.

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 05/29/2026, as well as sending the installments if you chose to pay in installments.
5. • >For automatic debit, the return must be filed by 05/09/2026.
   • 6. Monitoring of the return's processing, provided you grant us a proper power of attorney.
     
     
     Why file your return with ProSoluta?

✅ Lower risk and an optimized refund. 

✅ In-person service in João Pessoa, Paraíba, or remote service via WhatsApp, Zoom, Teams or e-mail.