| If you are required to submit your Brazilian Income Tax Return (DIRPF), stay alert: the filing period will run from March 23 to May 29, 2026. For 2026, the obligation applies to individuals who, during the 2025 calendar year, meet any of the criteria outlined in Normative Instruction RFB No. 2.312/2026. Who Must File the DIRPF 2025? • Received taxable income exceeding BRL 35.584,00 • 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 • Became a resident of Brazil in any month and remained in that status as of December 31, 2025 • Earned income abroad from financial investments and from profits and dividendsMet any other filing criteria set by the Brazilian Federal Revenue. Attention! The recent changes to the income tax exemption threshold for individuals earning up to BRL 5,000 and the tax reduction for those earning up to BRL 7,350 do not apply to the 2026 Annual Income Tax Return, as they relates to the 2025 tax year. What Do You Need to Prepare Your 2026 Income Tax Return? To avoid errors and delays in filing your DIRPF, ensure you gather the required 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 2025Donation 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 2026 filing, the pre-filled return will be available on March 23. You can count on our team for guidance and support in preparing and filing your income tax return. |