The Brazilian Federal Revenue Service has released the guidelines for the Individual Income Tax Declaration (IRPF) for the base year 2024. The submission period for declarations begins on March 17, 2025, at 8 AM, and ends on May 30, 2025, at 11:59:59 PM. Approximately 46.2 million declarations are expected to be received, an increase from the 43.2 million registered the previous year.
Schedule and Procedures
- March 13, 2025: Availability of the declaration generating program for filling out.
- March 17, 2025: Start of the transmission period for declarations.
- April 1, 2025: Release of the pre-filled declaration and the program for online filling and submission, including mobile devices via the “Meu Imposto de Renda” app.
Who Is Required to Declare
The taxpayer who, in the year 2024, must present the Income Tax declaration in 2025:
- Obtained taxable income exceeding R$ 33,888.00.
- Received exempt, non-taxable income, or income taxed exclusively at source, the total of which exceeded R$ 200,000.00.
- Gained capital in the alienation of assets or rights subject to tax in any month.
- Conducted operations on stock exchanges, commodity exchanges, futures, and similar.
- Had, on December 31, 2024, possession or ownership of assets or rights, including bare land, with a total value exceeding R$ 300,000.00.
- Became a resident in Brazil in any month and was in that condition on December 31, 2024.
- Opted for exemption from income tax on capital gains from the sale of residential properties, where the sale proceeds are intended for investment in the acquisition of residential properties located in the country, within 180 days from the signing of the sale contract.
Refunds
Income tax refunds will be made in five batches, according to the schedule below:
- 1st batch: May 30, 2025.
- 2nd batch: June 30, 2025.
- 3rd batch: July 31, 2025.
- 4th batch: August 20, 2025.
- 5th batch: September 30, 2025.
Final Considerations
It is essential for taxpayers to pay attention to the deadlines and rules established for the 2025 Income Tax declaration, ensuring compliance with tax obligations and avoiding possible penalties.
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Sources: Brazilian Government, infomoney.com.br, economia.uol.com.br