If you’re required to submit your 2025 Brazilian Income Tax Return (DIRPF), stay alert: the deadline to file is May 30, 2025. The obligation applies to individuals who, during the 2024 calendar year, fall under any of the criteria outlined in the Normative Instruction RFB 2255/2025.
Who Must File the DIRPF 2025?
- Received taxable income exceeding BRL 33,888.00
- Received exempt, non-taxable, or exclusively taxed-at-source income over BRL 200,000.00
- Realized capital gains over BRL 40,000.00 or operated on stock exchanges
- Owned assets or property valued over BRL 800,000.00
- Met any other filing criteria set by the Brazilian Federal Revenue.
What Do You Need to Prepare Your Income Tax Return?
To avoid errors and delays in filing your DIRPF, make sure to gather the proper documentation. Check out the main documents:
- CPF numbers for all dependents
- Bank income statements and investment reports
- Information on stock market operations and variable income
- Proof of medical, educational, and health insurance expenses
- Receipts for rental payments or rental income
- Details on assets bought or sold in 2024
- Donation receipts
- Corporate documents, such as articles of association, if you are a business partner
- Consortium documentation, whether awarded or not
Pre-Filled Income Tax Return
The Brazilian Federal Revenue offers a pre-filled income tax return, with data from previous declarations, “carnê-leão”, and third-party reports. For the 2025 filing, the pre-filled return was released on April 1st.
Income Tax Return for Legal Entities Also Due May 30
If you are responsible for a corporate tax return, the 2025 deadline for legal entities is also May 30.
Our tax team is ready to support you with the preparation and submission of your DIRPF 2025, ensuring compliance with ancillary obligations and helping you avoid tax penalties.
📧 Contact us at tributario@lbm-legal.com.br to schedule your consultation.