Including a Child as a Dependent Can Increase the Refund or Reduce the Tax Owed; See Rules and Tips from Experts for the 2025 Income Tax Refund
Those who had a child in 2024 can increase their 2025 Income Tax refund by up to R$ 2,275.08 per dependent, in addition to deducting health and education expenses. Find out how to declare correctly and avoid mistakes.
Fixed Deduction of R$ 2,275.08 per Dependent: How Does the Income Tax Refund Work in 2025?
Children born until December 31, 2024 can be included as dependents in the declaration and help with the 2025 Income Tax refund. The fixed deduction is R$ 2,275.08 per child. The child’s CPF is mandatory, even for newborns.
In addition to the fixed amount, it is possible to deduct:
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- Health: Consultations, exams, and hospitalizations (with receipts in the name of the dependent or the taxpayer);
- Education: Daycare, primary and higher education (limit of R$ 3,561.50 per year).
Extracurricular courses and school supplies are not deductible.
Step-by-Step to Include the Child in the 2025 Income Tax Declaration
- Access the “Dependents” section in the tax program;
- Click on “New” and select the code “21 – Child”;
- Fill in CPF, full name, and date of birth;
- Register deductible expenses in the “Payments Made” section (provide the service provider’s CNPJ);
- Keep receipts for 5 years.
In the case of joint custody, only one parent can declare the child as a dependent (usually the one who incurs more expenses). The other can deduct alimony, provided it is proven by a court decision.
Simplified or Complete Declaration
- Simplified: Offers a standard deduction of 20% (limit of R$ 16,754.34), but does not allow specific deductions.
- Complete: Ideal for those with high expenses for the child. Simulate both options in the tax program.
Common Mistakes That Can Lead to Audit
- Declaring a dependent without a CPF or with incorrect information;
- Including expenses reimbursed by health insurance;
- Dividing the deduction of the same child between two parents;
- Using receipts without the beneficiary’s name.
Including a child for the 2025 Income Tax refund can mean a larger refund or less tax to pay. Follow the rules, and avoid mistakes and take advantage of the benefits!

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