Brazilian taxpayers have until May 29 to submit their 2026 Income Tax declarations to the Receita Federal [1].

Failure to meet the deadline can result in penalties for those who meet the legal requirements to report their earnings. The filing process ensures government revenue collection and tax compliance across various sectors of the economy.

The mandatory filing window began on March 23 [1]. The deadline is set for 23:59 on May 29 [1]. To date, more than 15 million declarations have already been submitted through the government's online e-CAC system [1].

Eligibility for mandatory filing is based on income earned during 2025. Taxpayers must declare if their taxable income exceeded R$ 35,584 [3]. The rules also apply to retirees, autonomous workers, informal workers, and those registered as MEIs [2, 4].

New focus has been placed on gambling winnings this year. Individuals who earned net betting gains above R$ 28,467.20 are also required to file a declaration [5].

Taxpayers can complete the process entirely online. The Receita Federal manages the submissions via the e-CAC portal to streamline the reporting of income and assets [1].

The deadline is set for 23:59 on May 29.

The inclusion of specific thresholds for betting gains reflects the Brazilian government's effort to regulate and tax the growing online gambling market. By broadening the scope of mandatory declarations to include informal workers and MEIs, the Receita Federal is attempting to reduce tax evasion and increase the transparency of the national economy.