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The Income Tax 2026 has a delivery deadline from March 23 to May 29, with a minimum fine of R$ 165.74 for those who delay the declaration, and brings news such as automatic cashback from the Federal Revenue, refund in four lots, and extended pre-filled declaration
The deadline for submitting the Income Tax 2026 starts this Monday (23) and goes until May 29. The program for the declaration is already available for download on the Federal Revenue website, and the expectation of the tax authority is to receive about 44 million declarations this year. Those who miss the Income Tax 2026 deadline will pay a minimum fine of R$ 165.74, which can reach 20% of the tax due.
This year, the Income Tax 2026 comes with significant changes. The Federal Revenue created an automatic cashback that will return withheld amounts at the source for about 4 million taxpayers who are not required to declare. The refund will now be paid in four lots instead of five, and the pre-filled declaration has been available since the first day of the deadline, with more information automatically loaded. These are changes that directly affect those who need to declare and those who thought they were exempt from the obligation.
Who is required to declare the Income Tax 2026
The list of those who need to submit the Income Tax 2026 declaration is extensive. Taxpayers who received taxable income above R$ 35,584.00 in 2025, or exempt and non-taxable income above R$ 200,000 are required to declare.
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Those who had assets or rights with a total value exceeding R$ 800,000 as of December 31, 2025, also need to declare, as well as those who realized capital gains from the sale of assets or conducted stock market operations above R$ 40,000.
The obligation extends to those who had gross revenue in rural activities above R$ 177,920.00, those who became residents in Brazil in 2025, and those who have a trust abroad or opted to declare assets of a controlled entity abroad.
The Federal Revenue recommends that taxpayers check all criteria before concluding that they are exempt from declaring the Income Tax 2026, as the list includes situations that many people are unaware of.
Automatic cashback is the great news of the Income Tax 2026
The Federal Revenue announced what it called the cashback of the Income Tax 2026. The mechanism is aimed at taxpayers who are not required to declare this year but who had some withholding at the source in 2025 and would be entitled to a refund.
Without submitting the declaration, these individuals would normally lose the withheld amount. Now, the Revenue will automatically deposit the difference in July.
According to the tax authority, the cashback of the Income Tax 2026 is expected to reach about 4 million taxpayers.
This is a significant change because it reverses the logic: instead of the citizen needing to declare to receive back what was improperly withheld, the Federal Revenue takes the initiative and returns the money without the taxpayer needing to do anything. For those outside the mandatory range, it is enough to have a registered account to receive.
Refund of the Income Tax 2026 will be paid in four lots
Another change in the Income Tax 2026 is the reduction in the number of refund lots, which has decreased from five to four. According to the Federal Revenue, about 80% of payments should be made in the first two lots, that is, by the end of June.
Those who submit their declaration earlier have a better chance of receiving the refund in the first lots.
The refund calendar for the Income Tax 2026 is as follows: first lot on May 29, second on June 30, third on July 31, and fourth on August 28.
The Revenue follows a priority queue that places seniors over 80 years old, people with disabilities, and teachers at the front. Taxpayers who use the pre-filled declaration and choose to receive via Pix also gain priority in the refund, a direct incentive for those who adopt the tax authority’s digital tools.
The pre-filled declaration of the Income Tax 2026 is extended
The pre-filled declaration of the Income Tax 2026 has been available since the first day of the deadline and includes more information than in previous years.
In addition to the data already loaded in past editions, the Federal Revenue has started to include payment information (DARFs), data on tax withheld at the source on variable income, information from eSocial for domestic employees, and optimization in retrieving dependent data.
To use the pre-filled declaration of the Income Tax 2026, the taxpayer needs to have a silver or gold account on gov.br. The advantage is that the data is automatically loaded, reducing typing errors and speeding up the process.
Those who opt for the pre-filled declaration and for Pix as a refund method gain priority in the queue, which can mean receiving weeks before other taxpayers.
Exemption from the Income Tax for those who earn up to R$ 5 thousand does not apply this year
A common question is whether the exemption from the Income Tax for those who earn up to R$ 5 thousand per month is already in effect. The answer is no for the Income Tax 2026 declaration.
The measure was approved by the government at the end of 2025 and came into effect in January 2026, but since this year’s declaration refers to income received in 2025, the new exemption threshold will only be applied in the 2027 declaration.
The exemption also provides for a progressive discount for incomes of up to R$ 7,350 per month. But those who expected to pay less tax in this declaration will need to be patient.
The supervisor of the Income Tax at the Federal Revenue explained that the Income Tax 2026 declaration only considers what was received last year, and the new rules only affect income from 2026 onwards.
Limits of deduction and necessary documents for the declaration
Those who opt for the complete declaration of the Income Tax 2026 can deduct up to R$ 2,275.08 per dependent, up to R$ 3,561.50 per person in education expenses, and medical expenses without a limit on value. In the simplified declaration, the standard deduction of 20% on taxable income is limited to R$ 16,754.34, the same amount as the previous year.
To make the Income Tax 2026 declaration, it is necessary to have on hand the income statements from employers and financial institutions, proof of medical and education expenses, documents for the purchase and sale of assets, current account and financial investment data, and information on dependents.
Gathering documentation before starting to fill out is the best way to avoid errors that can push the taxpayer to the end of the refund queue.
The Income Tax 2026 has begun. The deadline goes until May 29, the program is already available, and the pre-filled declaration has been functioning since the first day. Those who declare early, use the pre-filled option, and choose Pix receive the refund first. Those who delay will pay a fine. And those who didn’t even need to declare can earn the automatic cashback without doing anything.
Have you started declaring the Income Tax 2026 or will you leave it for the last week? Share in the comments how your process is going and if you have checked if you are entitled to the cashback.
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