With the arrival of the first quarter of the year, one of the most important obligations for individuals in Brazil also arrives: the Income Tax declaration. And in 2025, the process continues with some important updates that deserve attention.

To avoid errors, fines, and headaches with the Federal Revenue Service, it is essential to understand who needs to declare, which documents are required, which deductions are allowed, and how to submit correctly. With this in mind, we have prepared a complete and updated guide on the IRPF 2025, with everything you need to know to file your declaration with peace of mind—and with the support of Beorange, if you prefer to rely on specialists in the process.

What is the IRPF and why does it exist?

The Income Tax for Individuals (IRPF) is a federal tax levied on the income of individuals, such as salaries, rents, pensions, profits from investments, among others. The declaration is made annually, always based on the income of the previous year—in the case of 2025, the data refers to 2024.

This declaration allows the Federal Revenue Service to monitor the wealth evolution of citizens and verify whether the tax is being collected fairly. Those who had income above certain thresholds must declare—and, in some cases, pay tax or receive a refund.

Who is required to declare the Income Tax in 2025?

Those required to declare in 2025 are individuals who fit at least one of the following situations:

• Received taxable income greater than R$ 30,639.90 in the year 2024.

• Obtained exempt or non-taxable income exceeding R$ 200 thousand.

• Engaged in stock exchange operations with sales exceeding R$ 40 thousand or made profit from sales exceeding R$ 20 thousand in a single month.

• Owned assets or rights exceeding R$ 800 thousand on 12/31/2024.

• Opted for tax exemption on the sale of real estate to purchase another within 180 days.

• Had gross income above R$ 153,199.50 in rural activity.

In addition to these, individuals who became residents in Brazil in 2024 and stayed until the end of the year must also declare.

IRPF 2025 Calendar: deadlines and important dates

The Federal Revenue Service has established the following deadlines for submitting the Income Tax declaration for 2025:

• Start of submission: March 17

• Availability of pre-filled declaration: April 1

• Deadline for submission: May 30

Those who submit their declaration after the deadline may be penalized with a minimum fine of R$ 165.74, or up to 20% on the amount of tax due.

What documents are needed to declare?

The preparation starts with organizing the documentation. Here are the main items you should gather:

1. Personal and dependent data: CPF, address, bank details.

2. Income statements: provided by employers, banks, brokers, INSS.

3. Proof of deductible expenses: expenses with health, education, retirement, alimony.

4. Proof of assets: real estate, vehicles, investments, bank balances.

5. Proof of debts and liabilities: financing, loans, etc.

Having all of this organized makes filling out the form easier and reduces the chances of error.

How to submit the IR declaration in 2025?

There are three main ways to fill out and submit your declaration:

1. By computer (Declaration Generation Program)

• Access the Federal Revenue Service website.

• Download the IRPF 2025 program compatible with your operating system (Windows, Mac, or Linux).

• Fill in the requested data.

• Submit directly through the system.

2. Via the internet (without downloading a program)

• Access the gov.br portal.

• Log in with your CPF.

• Go to “My Income Tax.”

• Click on “Fill out declaration” and follow the instructions.

3. Through the Revenue app

• Download the app "My Income Tax" for Android or iOS.

• Log in with your gov.br account.

• Fill out and submit directly from your phone.

Complete or simplified declaration?

The Federal Revenue Service offers two declaration models:

• Simplified: applies a standard discount of 20% on taxable income. Ideal for those with few deductible expenses.

• Complete: allows deduction of expenses for health, education, dependents, and retirement. Ideal for those with many verified expenses.

The system itself indicates the most advantageous option based on the information provided.

Income Tax Table 2025

The table in effect in 2025 is progressive. Here are the brackets:

What can be deducted from the IR?

Among the main expenses that generate a deduction on Income Tax are:

• Medical expenses (no limit)

• Education (limit of R$ 3,561.50 per person)

• Private pension (up to 12% of gross income in PGBL)

• Contribution to INSS

• Court-ordered alimony

Attention: it is necessary to prove all expenses with valid documents.

What if there is an error or omission?

Errors can be corrected through the amended declaration. To do this, simply reopen the system, select the option for rectification, and correct the information, as long as it is still within the legal timeframe.

Income Tax Refund

Those who paid more tax than due are entitled to a refund. The payment is made in batches, usually between May and September. The first batches prioritize:

• Individuals over 60 years old

• Taxpayers with serious illnesses

• Those who used the pre-filled declaration

• Those who opted to receive via Pix

What happens if you don't declare?

Those who are required to and fail to submit the declaration are subject to:

• 1% monthly fine (limited to 20%) on the amount of tax

• Minimum fine of R$ 165.74

• Irregular CPF (which prevents financing, competitions, and opening an account)

Count on Beorange to avoid problems

If declaring the IR seems confusing or takes too much time out of your routine, Beorange can help you. We offer:

• Assistance from specialists who handle the entire process for you

• Complete document verification to avoid errors and inconsistencies

• Use of AI Bora to speed up and automate the declaration securely

• Follow-up until the refund, with updates via WhatsApp

Don’t leave it until the last minute. Talk now to a specialist from Beorange and avoid unnecessary risks.

Need to declare your IRPF 2025?

Get in touch with Beorange and resolve this with practicality, security, and technology.
Less stress, more efficiency in your financial life.