Income Tax (IRPF) 2025: Deadlines, Declaration, and Documents

The Federal Revenue Service has published the rules for the Income Tax Declaration 2025, bringing news and adjustments to facilitate the filling process and ensure greater practicality for taxpayers. The deadline for submitting the declaration begins on March 15 and goes until 11:59 PM on May 31, 2025 (Brasília time). Check out the details and stay informed about all the changes this year.

Who needs to declare IR 2025?

The obligation to declare follows criteria already known, but it is always important to review. Check if you fit into one of the situations below:

1. Received taxable income above R$ 30,639.90 in 2023.

2. Had exempt or non-taxable income above R$ 200,000.00.

3. Owned assets or rights, including bare land, valued above R$ 800,000.00 on December 31, 2023.

4. Conducted stock market transactions with sales above R$ 40 thousand or obtained taxable gains.

5. Realized a capital gain from the sale of assets or rights.

6. Opted for income tax exemption on the sale of a residential property, using the proceeds to acquire another property within 180 days.

7. Became a resident in Brazil and was in this condition on December 31, 2023.

8. Obtained gross revenue exceeding R$ 153,199.50 in rural activities.

9. Intends to offset losses from accumulated rural activities.

Main news on IR 2025

The Federal Revenue Service incorporated changes to simplify the declaration process. Check out the main updates:

1. Pre-filled declaration: Now, more than 75% of taxpayers will have access to this feature, which speeds up filling and reduces errors.

2. Authorization of access: Taxpayers can authorize third parties to file their declaration. The authorization is limited to one CPF per authorizer and requires Gov.br accounts of silver or gold level.

3. Stock market transactions: The requirement to declare only applies to sales above R$ 40 thousand or taxable gains.

4. Refund via Pix: Priority for those who choose Pix as a form of receipt, provided that the registered key is the CPF.

5. Automatic recovery of information: Data on properties, bank accounts, crypto assets, and investment funds are automatically filled in.

6. Registration updates: Changes in forms such as alimony, assets and rights, and a message encouraging automatic debit.

Deadlines and fines for IR 2025

• Delivery deadline: From March 15 to May 31, 2025.

• Filling program: Available for download since March 9. It is also possible to declare via the My Income Tax app or through the e-CAC portal.

• Late fine: 1% per month on the tax owed, with a minimum value of R$ 165.74 and a maximum of 20% of the total tax.

Allowed deductions in Income Tax

To reduce the amount payable or increase your refund, take advantage of legal deductions. See the main items that can be included:

1. Dependents: Deduction of R$ 2,275.08 per dependent.

2. Education: Expenses with education, limited to R$ 3,561.50 per person.

3. Health: Fully deductible, provided proof is given with invoices or receipts.

4. Alimony: Provided it is determined by court decision or formal agreement.

5. Private Pension (PGBL): Limit of up to 12% of taxable gross income.

Tips for successfully declaring IRPF

1. Organize your documents: Have income reports, medical expense receipts, educational documents, and any other necessary paperwork ready.

2. Choose the best declaration model: The Revenue program will automatically indicate whether the simplified or complete model is more advantageous.

3. Avoid errors: Review all information before submitting your declaration. Small mistakes can lead to audits.

4. Prioritize early submission: Those who submit first have priority in receiving refunds.

Refund calendar for IR 2025

Refunds will be released in five batches, starting on May 31. Here is the schedule:

• 1st Batch: May 31

• 2nd Batch: June 28

• 3rd Batch: July 31

• 4th Batch: August 30

• 5th Batch: September 30

With the changes implemented and the tips from Beorange, you can declare your Income Tax quickly, practically, and efficiently. Remember that organization and planning are the main allies to avoid problems with the Federal Revenue Service.

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