Global Daily Tax News, Brazil Aiming To Pre-Fill All Taxpayers' Returns, (Apr 6, 2026)

Flagging the May 29, 2026, deadline for the filing of individual tax returns, the Federal Revenue Service issued a statement on April 1, 2026, highlighting ongoing efforts to expand the quantity and quality of information pre-filled in income tax returns.

Presently, about 60.9 percent of returns have been pre-filled by the tax agency this year, based on information at its disposal.

Finance Minister Dario Durigan said simplifying the filing process will be one of the Federal Revenue Service's priorities in the coming years. The minister stated that the goal is for virtually all data in the tax return to be pre-filled, with the taxpayer responsible for verifying and validating the information.

"The natural progression of the tax return is to move away from being a process of filling out forms and towards becoming, increasingly, a process of validating information," said the Secretary of the Federal Revenue, Robinson Sakiyama Barreirinhas. "As the consistency of the data increases, the taxpayer is gradually relieved of the obligation to report information that the state already knows."

This year, Brazil began pre-filling the returns of approximately four million taxpayers who had income tax withheld in 2024 but who were not required to file a return last year. In total, the returns of 6.7 million taxpayers will be pre-filled.

The tax agency noted that the most challenging fields to pre-fill in returns concern income received from abroad, as bilateral agreements are necessary to receive this information. However, in the coming years, the tax agency intends to expand domestic initiatives, including ReVAR, which requires the reporting of income paid in relation to variable income investments. The initiative was piloted in 2024, covering a select group of taxpayers, with plans to expand the pilot to more investors starting 2025.

Further, the tax agency says it will seek further information on medical expenses, through the Receita Saude initiative, which in 2025 involved the introduction of reporting obligations on self-employed health professionals; and through improvements to the handling of information related to investments.

The Brazilian Federal Revenue Service is also working to improve existing data collection systems, it said. "The goal is to facilitate the input of information for legal entities and individuals required to provide information, such as health plans, service providers, and companies that report the income of salaried workers, ensuring the quality of the data provided to the individual income tax filer," it said.

"For the Federal Revenue Service, these developments are part of a continuous process of improving information systems and integrating databases," it added. "The trend is that, with the advancement of these initiatives, the income tax return model will continue to incorporate new functionalities, with direct effects on how the taxpayer fulfills – or fails to fulfill – certain ancillary obligations."