As the deadline for submitting the 2025 Income Tax return approaches, Brazilian taxpayers are gearing up for the anticipated refund period, which kicks off at the end of May. According to the Federal Revenue Service, the payment of the IRPF 2025 (Imposto de Renda Pessoa Física) refunds will commence on May 30, 2025, coinciding with the last day for submitting declarations. This year, the refund process includes five batches of payments scheduled until the end of September.
The first batch is set to be released on May 30, with subsequent payments following a monthly schedule: the second batch on June 30, the third on July 31, the fourth on August 20, and the final fifth batch on September 30. Taxpayers eager to receive their refunds should be aware of the priority criteria established by the Federal Revenue Service, which are designed to ensure that those with greater needs receive their refunds first.
Priority for receiving refunds will be given to seniors aged 80 and over, followed by those aged 60 to 79, individuals with physical or mental disabilities, and teachers whose main source of income is education. Additionally, taxpayers who opt to use the pre-filled declaration and choose to receive their refund via PIX (an instant payment system) will also receive priority treatment. This year marks a change in the criteria, as those who utilize both options will be prioritized above others who only select one.
To check if they are included in a particular batch, taxpayers can consult the Federal Revenue Service website starting one week before the payment date. This is crucial for those who want to ensure they will receive their refund on time. Refunds are deposited directly into the taxpayer's registered bank account or sent to the PIX key associated with their CPF number.
To maximize their refund amount, taxpayers are encouraged to declare all eligible health expenses, which can include costs related to medical consultations, hospital stays, and health insurance premiums. Proper documentation, such as receipts in the taxpayer's name, is essential for these deductions. Furthermore, education expenses can also significantly impact the refund, with a limit of R$ 3,651.50 per person for qualifying educational expenditures.
Including dependents in tax declarations can further enhance refund amounts. Eligible dependents can include children under 21 years old, spouses, siblings, grandchildren, and parents, among others, provided they meet certain income criteria. Taxpayers should also report any donations made in the previous year, as these can be deducted from the current year’s taxable income, up to a limit of 6% of the total tax due.
With more than 10.5 million declarations already submitted as of April 2025, the Federal Revenue Service is preparing for a busy refund period. The exemption from the IRPF applies only to those earning up to two minimum wages per month, which was R$ 2,824 in 2024. A proposed increase in the exemption threshold to R$ 5,000 is pending approval in Congress and, if passed, would take effect next year.
As the country gears up for the refund season, taxpayers are advised to submit their declarations as early as possible to enhance their chances of receiving their refunds in the first batches. The Federal Revenue Service has made it easier for taxpayers to monitor the status of their refunds through various digital platforms, including the “Meu Imposto de Renda” app and the e-CAC portal. These tools allow individuals to verify if their refunds have been processed, check for any inconsistencies that may have caused their declarations to fall into the "fine mesh" (a term used when discrepancies are found), and resolve any pending issues.
The fine mesh process can delay refunds and occurs when there are inconsistencies in the declared data, such as omitted income or discrepancies in reported expenses. Taxpayers who find themselves in this situation must clarify or correct their information before their refunds can be released.
In summary, the IRPF 2025 refunds are set to begin at the end of May, with a structured payment schedule that prioritizes those in need. Taxpayers should take advantage of the available tools to ensure they maximize their refunds and avoid potential delays. With careful planning and timely submissions, individuals can navigate this tax season effectively.
