Brazil’s Receita Federal releases 2026 rules for private pension, insurance and nonprofit tax filings

The Brazilian Federal Revenue Service (Receita Federal) has issued detailed guidance for the 2026 income‑tax return season. It explains how private pension plans – PGBL and VGBL – and insurance products must be reported, describing the tax impact of contributions, deductions, and withdrawals. The filing deadline is set for 29 May 2026, and errors can trigger audits, penalties, or loss of tax benefits.

On 15 July 2026 the agency also published Normative Instruction 2.335, which introduces new standardized declaration forms for nonprofit entities. The forms allow charities to demonstrate receipt of donations and claim exemption from withholding on IRPJ, CSLL, COFINS and PIS/PASEP. The instruction replaces the 1996 model, takes effect immediately, and aims to uniform‑ify documentation and reduce compliance risks.