Brazil's Federal Revenue released the download for the Income Tax on Individuals (IRPF) 2026 declaration program on Thursday (20/3). Submission of declarations will only be possible from 8am on Monday (23/3). Taxpayers can start filling out the form right away.
The declaration generator program (PGD IRPF 2026) became available for download on the Federal Revenue website on Thursday evening (20/3), one day ahead of schedule. While downloads are now possible, transmission starts at 8am on 23/3. Early submitters gain priority for refunds of overpaid taxes after processing. The pre-filled declaration, with pre-loaded data, will be ready from the transmission start. Online access is via the official Federal Revenue page, e-CAC, Digital Services Portal, or Receita Federal app. Late filers face a minimum fine of R$ 165.74 or up to 20% of tax owed. Companies' income reports deadline was February 27. Refunds are scheduled in four lots in 2026: May 29 (1st), June 30 (2nd), July 31 (3rd), and August 28 (4th). Priorities cover those over 80, over 60 with disabilities or serious illnesses, teachers, pre-filled users opting for Pix refunds, and others. A new feature is a special July 15 refund lot for low-income workers not required to file (annual income up to R$ 35,584) but with IR withheld in some months. They get up to R$ 1,000 via Pix without filing if they have a CPF-linked Pix key, meeting criteria like regular CPF and no debts. Federal Revenue expects 4 million beneficiaries, totaling R$ 500 million with an average of R$ 125.