The deadline to declare the 2025 income tax ranges from 17 March to 30 May
The 2025 income tax return can now be sent from this Monday 17. Many taxpayers, however, do not know with certainty What must be declared to the tax authorities. In short, it is necessary to appear in the document All the income that the citizen had the year before the declaration, in this case, 2024.
The IRS defines as tax income “all the product of the capital, work or combination of both, food and pensions received in cash, and also earnings of any type, therefore they also understood the additions not corresponding to the declared income”.
That is, their wage earnings of the year enter the declaration; your properties, if you have; The balance of your current account; Financial applications, etc. But in addition to the earnings, you must also declare your expenses, such as medical and school expenditure. Some of these expenses may also be deductible for taxes.
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With the sum of all this information, the tax authorities calculate how much the taxpayer paid taxes throughout the year and evaluates if the taxpayer has the taxes to be paid or returned.
Every year, the IRS also offers the taxpayer’s option to use the pre-nominated declaration, in which it is necessary to check whether the data correspond to income and expenses. In 2025, however, the pre-nominated version will only be available from April 1, about two weeks after receiving the declarations.
Who is free from income tax?
The correction of the progressive income tax made in February 2024 exonerates those who received up to two salaries of 2024 (R $ 2,824.00) to pay taxes.
Who should declare?
- Those who have received, throughout 2024, taxable income, without prejudice to the adaptation of the declaration, whose sum was greater than R $ 33,88.00 (thirty -three, eight hundred and seventh -eighty years reais);
- Received exempt income, not taxable or taxed exclusively at the source, whose sum was greater than R $ 200,000.00 (two hundred thousand reais);
- Obtained, in any month, capital gain in the sale of ownership or rights subject to the incidence of the tax;
- Alienation operations carried out on actions, goods, future and similar exchanges of shares whose sum was higher than R $ 40,000.00 (forty thousand reais); or with the calculation of net gains subject to the incidence of the tax;
- Obtained gross revenue for rural activity more than R $ 169,440.00 (Cento -Sessantanine Mila and four hundred and forty reais);
- People owned by goods or rights, including the land, of a total amount greater than R $ 800,000.00 (eight hundred thousand reais).
- Operations performed on the stock market, goods, future or the like.
- Those who have carried out alienation operations in equity markets, goods, futures and the like whose sum exceeds r $ 40 thousand or with the calculation of net gains that have an incidence of taxes.
- He was won by capital in the sale of activities or rights subject to taxation.
- He opted for the exemption of the capital gain in the sale of residential properties, when he acquired another property within 180 days.
- Those who went on condition of residents in Brazil for any month and were in this condition on December 31, 2024.
- Those who have chosen to declare activities, rights and obligations held by the controlled, direct or indirect entity, abroad as if they were held directly by the individual.
- Who is the holder of trust and other contracts governed by foreign law with characteristics similar to this.
- Those who have chosen to update the market value of goods and rights abroad.
- Who gained entry abroad of financial investments, profits and dividends.
- Those who have updated real estate by paying a differentiated capital gain in December 2024
Well for the declaration out of the end
The declaration must be sent between March 17 and May 30th.
- End of 1% per month of the calendar or fraction of delay, issued by the letter and calculated on the total tax due, even if paid;
- Minimum fine of R $ 165.74 and maximum amount corresponding to 20% of the income tax due.
Return program
As announced, the first return lot is aimed at people of priority groups who have delivered the declaration until May 30th. The return consultation can be made through the website and by the IRS.
- First lot: May 30th;
- According to Lotto: June 30th
- Third lot: July 31st;
- Lotto: August 29;
- Fifth Lotto: September 30th.
Taxpayers with return priority:
- Over 80 elderly;
- Elderly between 60 and 79 years;
- Collaborators with some physical or mental disabilities or severe disease;
- Taxpayers whose greatest source of income is teaching;
- Taxpayers who adopt the pre-nominated declaration and simultaneously choose to receive a refund via pix.
How to make the tax return?
To make the declaration, the first step is to organize all the necessary documents, that is, the proof of income and the activities it has.
Therefore it is necessary to download the IRS program or application, which will be made available to taxpayers from Monday 17.
When it comes to making the declaration, it is necessary to define whether it will be sent to simple or complete. The program itself assesses the best way, based on the information available.
Pre-nome declaration
The IRS has declared that the pre-talented declaration will be issued only on April 1st.
Documents needed to declare the 2025 income tax
Personal documents
Id, CPF, birth certificate and title of voters must be submitted. In addition to a copy of the last IR declaration that has been delivered and the bank account data for the IR refund.
- Income report
- Report of the companies that have worked or provided services in 2024;
- Report provided by banks and financial institutions in which they have financial accounts or investments;
- Rental receipt or real estate income report;
- Proof of the sampling of FGTS or unemployment insurance;
- INSS declaration for retirees.
Goods and properties
- Real estate funding: the amount has already paid so far, including the entry and installments of the loan, in the activity and rights form;
- Rent ownership: rents for rent must be declared taxable income;
- Vehicles: Anyone who has sold or purchased a car, a property or any other good last year should have the contract, the act, the invoice or the receipt.
Receipts of doctors, dentists and education
- Healthcare costs: medical expenses, therapies, physiotherapies and consultations can be completely deducted, without value limit, provided that it is duly demonstrated by revenues and invoices;
- Orthodontic apparatus and dental prosthesis: these expenses can be deducted as medical expenses, without value limit, provided that they are accompanied by the documentation that demonstrates the expense;
- Education: expenses for early childhood education, elementary, central, technical, superior and post -laurea education can be deducted. The annual limit is R $ 3,561.50 for employee. No expense for language courses, free courses, sporting or preparations are not deductible.
Other evidence
Other documents that must be managed to fill in the declaration are proof of payment or reception of food pension, donations, consortia and inheritance, as well as debt information as paid loans or personal loan.
Exemption for those who earn up to $ 5,000
Originally announced to elaborate with the expenditure cutting package approved at the end of December, the exemption proposal for workers who receive up to R $ 5 thousand The month has not yet been made and will not be valid for the calendar year of 2024.
Source: Terra

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