Overview
- The 2026 filing window runs from March 23 to May 29, with mandatory filing for taxable income above R$ 35,584 and a late fee that starts at 1% per month.
- Receita’s refund calendar has four lots on May 29, June 30, July 31 and August 28, with priority for people 80+, then 60+ or with disability or serious illness, teachers, and those using the pre-filled return or Pix with a CPF key.
- A new automatic Cashback lot on July 15 will return 2024 withholding to people who were not required to file in 2025, with payment sent to the account or Pix key tied to the CPF.
- Rent paid for a home does not reduce tax, yet tenants must report it under Payments Made using code 70 and include the landlord’s name and CPF or CNPJ, or face a fine of up to 20% of the amount not reported.
- IPTU and IPVA usually do not qualify as deductions, though landlords may subtract IPTU and condo fees from rent in the monthly Carnê-Leão when rental receipts exceed R$ 2,259.20.