The Federal Revenue Agency (Receita Federal) of Brazil presented the guidelines for the 2026 Income Tax Declaration, covering income earned in 2025, on March 16. The declaration must be filed between March 23 and May 29, with the software available for download starting March 20. Certain categories of taxpayers are required to file: those who earned taxable income exceeding R$ 35,584; those with exempt or non-taxable income over R$ 200,000; individuals with capital gains on asset transactions exceeding R$ 40,000 at any point in 2025; and those benefiting from capital gains tax exemptions on real estate sales.