✓ verbatim from the press ? no verbatim passage
About 13.3 million taxpayers still haven't filed their 2026 income tax returns — six days remain until the deadline ending at 11:59:59 PM on May 29. As of Saturday (23), the Federal Revenue Service had received 30,694,236 declarations, equivalent to 69.8% of the 44 million expected this year. ✓
Press quotes (1)
"A seis dias do fim do prazo, 30,2% dos contribuintes ainda não acertaram as contas com o Leão. Até às 17h57 de sábado (23), a Receita Federal recebeu 30.694.236 Declarações do Imposto de Renda Pessoa Física 2026 (ano-base 2025)."
Of the declarations already filed, 62.3% will be entitled to refunds, 20.9% still owe tax, and 16.8% have no balance to pay or receive, according to the Federal Revenue Service. Most taxpayers (77.2%) used the computer program to fill out the document, while 15.8% opted for online filing and 7.1% used the mobile app. ?
Press quotes (1)
"INSTRUÇÃO NORMATIVA RFB Nº 2.312, DE 13 DE MARÇO DE 2026 Dispõe sobre a apresentação da Declaração de Ajuste Anual do Imposto sobre a Renda da Pessoa Física referente ao exercício de 2026, ano-calendário de 2025, pela pessoa física residente no Brasil"
Those who don't file by the deadline will pay a fine of R$ 165.74 or 1% of the tax due, whichever is higher. Taxpayers who received taxable income above R$ 35,584 in 2025 are required to file, as well as those with gross income from rural activities exceeding R$ 177,920. ✓
Press quotes (1)
"Segundo a Receita Federal, 62,3% das declarações entregues até agora terão direito a receber restituição, 20,9% terão que pagar Imposto de Renda e 16,8% não têm imposto a pagar nem a receber."
2026 income tax filing deadline ends on May 29 at 11:59:59 PM
Late filing penalty is R$ 165.74 or 1% of tax due, whichever is higher
Covered by only some sources, or where the accounts diverge.
Covered by only some sources (2)
Refund schedule in four specific batches (May 29, June 30, July 31, August 28)
-
What are the main changes in the 2026 income tax rules compared to the previous year?
Why it's still unknown: The Normative Instruction was identified, but specific changes from 2025 rules were not detailed in available sources.
-
What is the detailed schedule for the 2026 refund batches?
Why it's still unknown: Only one source mentions the dates for four payment batches, but there's no official confirmation from the Federal Revenue Service about this schedule.
-
Were there changes in deduction limits or tax brackets for 2026?
Why it's still unknown: The specific content of Normative Instruction RFB No. 2,312/2026 was not detailed beyond identifying the regulatory act.