Brazil Income Tax 2026: Refund schedule and audit guidance

The Brazilian Federal Revenue Service (Receita Federal) has released details regarding the 2026 Income Tax (IRPF) cycle, which is expected to receive approximately 44 million declarations.

Tax refunds will be distributed in four monthly installments starting May 29, 2026, and ending August 31, 2026. Priority for payments is given to individuals aged 80 or older, followed by those aged 60 or older, persons with disabilities, and those with serious illnesses. Education professionals and taxpayers who used the pre-filled form with a Pix key also receive priority.

Taxpayers may encounter the ‘malha fina’ (tax audit) if inconsistencies are found between their declarations and data provided by third parties, such as banks, healthcare providers, or employers. Common discrepancies involve medical expenses, dependents, and investment income. Such issues can often be resolved through an amended declaration or by providing supporting documentation like receipts and invoices. For exempt citizens, the government has authorized automatic refunds up to R$ 1,000.00, provided they have a regular CPF status and a Pix key registered to their document number.