New income declaration rules confuse independents in 2026

Independent workers have struggled for days to complete their 2025 income declarations due to a new calculation method. It requires computing a 'super brut' that includes net income and social contributions.

The new procedure, applied this year to align tax treatment for independents, has baffled many taxpayers. "It’s impossible to fill out," says Sylvie, whose doctor husband had to contact tax services. Officials acknowledged the difficulty while offering assistance.

Changed boxes and cryptic explanations have caused backups at accounting firms. Independents must now incorporate elements such as retirement contributions, social security, and CSG-CRDS.

Published on May 24, 2026, the reform has prompted similar reactions among liberal professionals and merchants facing the same complexity.

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Diverse taxpayers using ARCA app on phones to join simplified tax regime, with 80,000+ registrations graphic overlay.
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Over 80,000 taxpayers join simplified earnings regime

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The Agencia de Recaudación y Control Aduanero (ARCA) reported that more than 80,000 people have registered for the Simplified Sworn Declaration Regime for Income Tax. Adhesions doubled in the last 20 days after the launch of an app with preloaded data.

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.

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The Central Board of Direct Taxes (CBDT) has issued Income-tax Rules, 2026, aligning with the new Income-tax Act, 2025, effective from April 1. Changes include higher thresholds for mandatory PAN quoting, unified forms, and new exemptions for salaried employees. Tax experts suggest the old regime may offer advantages for middle-income earners.

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