Brazil Opens Consultation for December Residual Income Tax Refunds

Overview

• The residual lot gathers refunds from 2025 returns filed late after regularization along with amounts left over from previous years.
• Bank credits will be made on December 30 to the account indicated on the return or to a Pix key in the taxpayer’s name.
• R$309.6 million is earmarked for priority groups: 5,310 aged 80 or over, 34,796 aged 60–79, 4,087 with disability or serious illness, and 11,344 whose main income is teaching.
• An additional 178,030 taxpayers without legal priority were advanced for using the pre-filled return and/or choosing Pix, while 29,688 will receive as non-priority.
• Status can be checked via the Receita Federal website, the e-CAC portal, or the Receita app, and failed deposits can be rescheduled with Banco do Brasil for up to one year.