Receita Federal issues final 2026 Income Tax refund installment

The Receita Federal is releasing the fourth and final regular installment of the 2026 Income Tax refunds on Monday, August 31. A total of R$ 1.24 billion will be distributed to 521,935 taxpayers, including residual payments from previous years. Approximately R$ 704 million of this amount is designated for individuals with legal priority, such as those over 80 years old, people with disabilities or serious illnesses, teachers, and seniors aged 60 to 79.

In 2026, the number of regular refund installments was reduced from five to four. The first two installments accounted for 80% of the total expected refunds due to improved processing speed and automation. Payments are made via the bank account or Pix key provided in the tax declaration. If a deposit is not successful, funds can be retrieved through Banco do Brasil for up to one year.

Separately, the deadline for micro and small businesses to opt into the Simples Nacional regime for 2027 begins this Tuesday, September 1. The Comitê Gestor do Simples Nacional (CGSN) moved the deadline forward by four months to provide greater predictability ahead of the tax reform. This change incorporates the new Imposto sobre Bens e Serviços (IBS) and Contribuição sobre Bens e Serviços (CBS) into the simplified regime.