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The Brazilian Income Tax Return (IR) is a mandatory annual filing that individuals must submit to the Federal Revenue Service (RFB). The deadline for filing the IR 2025, which refers to income earned in 2025, is April 30, 2025. This article provides a comprehensive guide to who is required to file the IR 2025 and the necessary steps involved in the process.
According to Article 3 of the Federal Revenue Service (RFB) Normative Instruction No. 2025/2025, individuals who meet any of the following criteria are required to file the IR 2025:
Filing the IR 2025 is a mandatory obligation for individuals who meet the established criteria. By understanding who is required to file, the filing methods available, and the required documents, taxpayers can ensure that they comply with their tax obligations and avoid any potential penalties. It is recommended to start preparing for the IR 2025 filing as early as possible to allow ample time for gathering the necessary documents and completing the tax return accurately.
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