The tax office will begin receiving income tax returns this Monday.

Agency Brazil - The deadline for submitting the Annual Individual Income Tax Return (IRPF) 2025, calendar year 2024, begins at 8 am this Monday (17) and ends at 23:59 pm on May 30. The declaration generator program has been available since Thursday (13).

Individuals who received taxable income above R$ 33.888, as well as those who obtained gross revenue from rural activity above R$ 169.440, are required to file a tax return. Individuals who received up to two minimum monthly wages during 2024 are exempt from filing a tax return, unless they meet another mandatory filing criterion (see figure below).

The Brazilian Federal Revenue Service estimates it will receive 46,2 million individual income tax returns this year, representing an increase of almost 7% compared to 2024, when 43,2 million returns were filed.

The IRS recommends that taxpayers organize their documents in advance to avoid setbacks when submitting the declaration.

Those who fail to submit within the established deadline are subject to a minimum fine of R$ 165,74 and a maximum amount corresponding to 20% of the tax due.

Initially, taxpayers will not have access to pre-filled tax returns to expedite the filing process. According to the Federal Revenue Service, in 2025, the completion of the document fields will begin to be implemented this Monday, with the import of data, and will only be available to the public on April 1st. This date coincides with the release of the filing and submission software. online and via mobile devices through the My Income Tax app.

Access to My Income Tax will require authentication via the Gov.BR Platform (gold or silver levels), accessible through the Revenue Service website, e-CAC, any browser, or any Federal Revenue Service application.

Pre-filled declaration

The tax authority expects to reach 57% of tax returns this year using the pre-filled system. Last year, 41,2% were filed using this method.

The information imported is on income, deductions, assets, rights, debts and real burdens from the IR declaration filed by the taxpayer in the previous year; from auxiliary declarations (such as the carnê-leão); and also from declarations from third parties, such as paying sources, real estate or medical services, for example.

The pre-filled return relies on the collaboration of third parties, because it will import data only if the sources submit the information. If the information is not submitted within the deadline or if errors are made, the pre-filled return may be incomplete or contain incorrect data.

Therefore, it is the taxpayer's sole responsibility to verify the accuracy of all data entered in the tax return. If necessary, they must make the required changes, additions, and deletions of information.

Since 2022, to file the pre-filled tax return, citizens need a silver or gold level account on the Gov.br portal, with a registered Individual Taxpayer Registry (CPF) number and password. The document can be accessed on any platform (online, mobile application or Tax Return Generator Program.

Taxpayers who opt for the pre-filled declaration, after April 1st, have priority when it comes to receiving the refund.

The main changes in the filing of the 2025 Individual Income Tax return, compared to the previous year, involve updating the mandatory filing thresholds (described above); mandatory filing for those who had income abroad from financial investments and profits and dividends; and for those who updated, last year, the market value of previously declared real estate.

Refunds

Refunds will also be released from May 30, in five batches, until September 30.

When releasing refunds, after the priorities provided for by law (elderly people, people with disabilities), those who make the pre-filled declaration and choose to receive the refund via Pix should receive it more quickly.

Within each group, the general rule is that those who submit their tax return earlier receive their refund first. Inquiries regarding refunds should be made on [website/platform name]. website from the Federal Revenue Service or in the app.

Check the order of priorities for refunds:

1st - age equal to or greater than 80 years;

2nd - those aged 60 or older, disabled individuals, and those with serious illnesses;

3rd - person whose main source of income comes from teaching;

4th - those who used the pre-filled tax return and opted for the refund via Pix;

5th - those who used the pre-filled tax return or opted for reimbursement via Pix;

6th - other taxpayers.

For those who have tax to pay, the first installment (or single installment) is due on May 30. Other installments will be due on the last business day of each subsequent month, up to the eighth installment, on December 30.

To learn more about the rules for filing the 2025-2024 Individual Income Tax return, the Federal Revenue Service published Normative Instruction No. 2.255, in Official Gazette from last Thursday.