Article

DOI: 10.22167/2675-6528-2025002
E&S 2025, 6: e2025002

Lucas Pereira de Godoy e Luiz Eduardo Giovanelli

The declaration of Personal Income Tax (IRPF) remains an annual obligation that requires attention from taxpayers. In 2025, the Federal Revenue projects receiving over 46.2 million declarations, representing an increase of almost 3 million compared to the 43.2 million submitted the previous year^[1]. It is expected that 57% of taxpayers will use the pre-filled declaration, a system that has been encouraged by the Federal Government for providing greater agility in filling it out and priority in refunds^[2]. Available since April 1st, this feature is part of a set of measures aimed at facilitating compliance with tax obligations^[2]. The deadline for submission began on March 17th and will extend until May 30th, 2025, through the Declaration Generator Program (PGD). Given the constant updates in legislation and the Revenue’s guidelines, it is essential for taxpayers to follow the changes to avoid inconsistencies and ensure compliance with current rules^[3].

The Personal Income Tax (IRPF) is one of the main taxes in the Brazilian fiscal system and directly impacts citizens and companies^[4]. Created in 1922, the tax has been constantly adapted to the country’s socioeconomic transformations. Its central function is to contribute to the financing of public policies, enabling areas such as health, education, security, and infrastructure^[5],[6]. Levied on the income of individuals and legal entities, the IRPF represents an essential source of revenue for the State’s operation and investment. Furthermore, as highlighted by the Institute of Applied Economic Research^[7], income tax is also a tool for income redistribution, as it operates with progressive rates, meaning it charges more from those who earn more and exempts those with income below R$2,259.20. Since 2020, the income tax collection system has been marked by adjustments to the progressive table, tax reform attempts, and advances in the digitalization of declaration processes.

In recent years, there has been a significant increase in income tax collection due to the expansion of data cross-referencing and the implementation of new technological tools by the Federal Revenue Service^[8]. Discussions about a broader tax reform continue to generate debates among specialists, mainly regarding the taxation of dividends and the need for greater progressivity in the system^[7]. The objective of this work is to present an overview of the 2025 Income Tax, highlighting its main changes, frequently asked questions, guidelines for taxpayers, with a focus on the Individual category, and an analysis of the impacts of these changes in the Brazilian economic context.

The figure of the “Lion” was first adopted by the Federal Revenue Service in one of its advertising pieces in the 1970s, as a symbol of tax enforcement, representing a rigorous but fair system^[9]. The campaign sought to raise taxpayer awareness about the importance of correct tax payment and reinforce the Revenue Service’s image as an institution attentive to compliance with fiscal obligations to prevent taxpayers from becoming targets of inconsistencies^[9]. These inconsistencies became popularly known as the fiscal mesh, or fine mesh, and refer to the detailed review process of declarations by the Federal Revenue Service. When any contradiction is identified — such as discrepancies between declared income and information provided by companies and financial institutions — the declaration is retained for further analysis^[10]. In many cases, small errors or omissions can lead a taxpayer to fall into the fine mesh, resulting in notifications and possible penalties.

Fiscal Policy

In recent years, Brazilian fiscal policy has undergone significant adjustments, driven by the need to balance public accounts and stimulate economic activity^[11]. The government must seek to increase revenue without compromising growth, while facing challenges such as pressure for greater tax progressivity and the need to reduce burdens on strategic sectors^[12]. Fiscal adjustment has been guided by measures such as expenditure control, review of tax incentives, and gradual tax reforms. In this context, changes in Income Tax for the 2025 fiscal year reflect not only an attempt to alleviate the tax burden for certain segments of the population but also to ensure greater predictability in revenue collection and minimize distortions in the tax system^[13]. Among the main challenges of Brazilian fiscal policy is the pressure for increased revenue due to the growth of mandatory expenses, including pensions, health, and education, which has required strategies to broaden the tax base without generating recessionary effects on the economy^[6].

Furthermore, the tax reform and the debate on the progressivity of the Brazilian tax system seek to achieve a productive dialogue to promote greater equity in tax distribution^[14]. However, the Brazilian system is often criticized for its low progressivity, due to the emphasis on indirect taxes, while income and wealth taxation receive lower priority^[15]. This discussion has intensified, with proposals to alleviate the burden on lower-income taxpayers and expand taxation on high incomes and wealth^[7].

In the context of the reform, the need to review the tax benefits granted by the government also stands out. This reassessment of tax exemptions and incentives is directly linked to the pursuit of a sustainable fiscal adjustment and significantly impacts the collection of Income Tax^[15]. Furthermore, inflation has, over the years, deepened the lag in the Income Tax table, leading to the progressive inclusion of low-income taxpayers in the tax base^[16].

Faced with this scenario, the proposed changes to the Income Tax for the tax year 2025 are part of a broader set of policies aimed at modernizing the tax system and promoting greater fiscal justice. The update of the progressive table and the possible revision of deductions and exemptions reflect the government’s attempt to make taxation more balanced and aligned with the country’s economic needs^[17]. Furthermore, fiscal policy for 2025 has been influenced by external factors, such as the slowdown of the global economy, uncertainties regarding governments and wars, and the need to attract productive investments^[18]. The government therefore seeks a tax model that reduces distortions, avoids capital flight, and stimulates consumption and economic growth, without compromising revenue collection. However, experts disagree on the real effects of these measures. While some point to gains in efficiency and fiscal justice, others warn of the risk of revenue loss in the short term, especially if the new rules are not accompanied by effective fiscal compensation mechanisms^[18],[12].

Personal Income Tax 2025

The adjustment policy for the Income Tax table has been a recurring point of debate in the Brazilian economy, especially due to its direct impacts on the progressivity of the tax system and the population’s purchasing power. Over the past few years, the exemption bracket has remained frozen for long periods — as between 2015 and 2022 — which, in practice, has caused a phenomenon known as “increase in tax burden by inertia”, mainly affecting lower-income groups, who have started to be taxed without their real contributory capacity having increased proportionally.

At specific moments, however, the government promoted occasional adjustments to the table, generally linked to changes in government or economic and social pressures. As the study by the Observatory of Fiscal Policy of FGV IBRE^[19] shows, the most recent changes — such as the increase in the exemption bracket to R$ 2,259.20 for the base year of 2024 and the increase to R$ 3,036.00 for the tax year of 2026^[21] — although they represent relief for lower-income taxpayers, do not fully reverse the accumulated losses due to the lack of correction in previous years.

Furthermore, the fiscal impact of these changes is considerable, and the expansion of the exemption bracket, without compensatory measures (such as an increase in the tax rate on higher brackets or taxation of profits and dividends), can generate a relevant loss of revenue for the Union. This reignites the debate on the sustainability of the measures and the need for a broader tax reform, which rebalances the distribution of the tax burden among different income strata. In this context, the policy of correcting the income tax table ceases to be merely a technical issue and becomes central to discussions on fiscal justice and social equity in contemporary Brazil^[19].

The adjustment policy for the Income Tax table has been a point of debate in the Brazilian economy. While some periods were marked by the stagnation of the exemption bracket, others brought punctual adjustments, influenced by changes in fiscal policy and the macroeconomic scenario. Currently, bill nº 1087/2025 proposes new changes in the tax system^[20], however, specialists point out that the text is still confusing and lacks a more in-depth debate in the National Congress, in order to guarantee truly structural and effective changes for the country’s fiscal sustainability. According to Boeno^[6], these changes should be aligned with revenue sharing and the tax responsibilities of states and municipalities of all federative units, which represents a challenge, considering the complexity of the current Brazilian tax system.

In 2025, the Income Tax table will remain unchanged compared to the previous year. The absence of an update implies, in practice, a higher tax burden on taxpayers, as annual salary adjustments end up increasing the tax calculation base. Despite this, the year brought some specific modifications to tax legislation, impacting both individuals and legal entities. Among the main points, changes in declaration rules and adjustments to the Income Tax exemption brackets and rates stand out, as presented in Table 1:

Table 1. Progressive table of Withholding Tax/ Income Tax Withheld (IRRF) for the fiscal year 2025

Calculation basis (BRL)¹	Tax rate (%)²	Installment to be deducted from Income Tax (BRL)³
2,259.21 to 2,826.65	7,5%	169,44
2,826.66 to 3,751.05	15%	381,44
3,751.06 to 4,4664.68	22,5%	662,77
Above 4,664.68	27,5%	896,00

Furthermore, according to the publication in the Official Gazette of the Union (DOU), the 2025 Income Tax refunds (base year 2024) will be made in five batches, distributed between May and September. The Federal Revenue Service prioritizes certain groups for refunds in the first batches. Such as: seniors over 60 years old; people with disabilities or serious illnesses; taxpayers whose main source of income is teaching and those who used the pre-filled declaration and opted for payment via Pix^[1]. Other taxpayers receive according to the submission date of the declaration – the earlier it is submitted, the greater the chance of receiving in the first batches^[1]. The established dates are as follows:

a. 1st batch: May 30, 2025
b. 2nd batch: June 30, 2025
c. 3rd batch: July 31, 2025
d. 4th batch: August 29, 2025
e. 5th and final batch: September 30, 2025

The main changes for 2025

Some issues remain unchanged for the 2024 base year declaration. The dependent deduction, which this year will continue at the value of R$ 2,275.08. Children, spouse, partner, and even grandparents and great-grandparents can be classified as dependents of the declarant^[21]. It is worth remembering that in health there are no deduction limits, and the taxpayer must separate all receipts that prove medical expenses for the year 2024. Other deductions such as education expenses, alimony, social security, and donations continue to be valid^[21].

However, other changes should be considered, such as the increase in the limit of taxable income for mandatory declaration: the previous amount of R$ 30,639.90 was updated to R$ 33,888.00, expanding the range of taxpayers exempt from this requirement^[21],[1].

Another significant change concerns gross revenue from rural activity. The new ceiling for exemption from declaration was raised from R$ 153,199.50 to R$ 169,440.00, which represents a relief for small producers and rural workers operating in this modality^[21]. Furthermore, it becomes mandatory for individuals who have received income abroad, whether through financial investments or profits and dividends earned outside the country. This measure reinforces the monitoring of assets abroad and seeks greater compliance with international tax transparency standards^[21]. With the advancement of information systems, the Federal Revenue Service has made the pre-filled declaration available on the Gov.br portal, facilitating the submission process. In 2025, however, there was a delay in the release of the digital validator, an essential tool that allows the taxpayer to automatically import financial data such as income, investments, and amounts withheld at source. Without this feature, the chances of errors in filling out the declaration increase, which can lead the taxpayer to the “malha fina” (tax audit). Therefore, it is recommended to use the pre-filled declaration whenever possible, as it significantly reduces the risk of inconsistencies.

Furthermore, with this model, the taxpayer does not need to manually search for income statements and bank statements. It is only necessary to gather the receipts and invoices of the account holder and their dependents that can be deducted from the tax. It is essential, however, to keep these documents, as the Federal Revenue Service may request them for verification.

Fine mesh

For the most part, the biggest failures that lead taxpayers to have problems with the tax authorities are related to the omission of information and the inadequate filling out of the declaration. One of the most common mistakes is failing to report income from other sources, such as occasional work, rent, or commissions, which can generate inconsistencies in the data cross-referencing carried out by the Federal Revenue Service. Furthermore, many taxpayers make the mistake of declaring non-deductible expenses, such as free courses and medicines purchased in pharmacies, which can lead to the declaration being withheld.

Another point of attention is the inclusion of dependents. If the dependent has any source of income, even informal, this information must be declared correctly. Many taxpayers ignore this detail, but the Federal Revenue Service improves its verification mechanisms each year, making control over these omissions more rigorous. Furthermore, it is important to pay attention to the documentation required for the correct completion of the information. For example, the field related to the voter registration number will no longer be required, and the declaration number from the previous year has become dispensable.

This year, an important novelty impacts the declaration of assets: the taxpayer will no longer be able to change the value of real estate already declared in previous years. This change is part of a government strategy to prevent tax evasion on capital gains from the sale of real estate, a recurring practice in an attempt to reduce the tax due. Thus, any attempt at artificial updating of the property’s value may result in an assessment by the Tax Authority.

Discrepancies in income statements are also a relevant factor for falling into the fine mesh. The taxpayer must always check the documents provided by employers, banks, and other sources of income before filling out the declaration. Any discrepancy between the declared amounts and those reported by the paying sources may be an indication of an error, leading to the need for rectification or even a more detailed audit.

Main doubts about Income Tax

When declaring Income Tax, many doubts arise about how to correctly report events that impact the taxpayer’s assets. Issues related to divorce, inheritance, death of family members, property purchases, and corporate income often generate insecurity, especially due to the specific rules applied to each situation. Table 2 presents some of the most common doubts and their respective guidelines, helping to avoid errors that could lead to the fine mesh.

Table 2. Common themes and doubts of taxpayers

Topic	Common question	Answer
Divorce	How to proceed with assets in the division?	If in the previous year the assets were only in the ex-spouse’s name and, after the division, they passed to your name, they must be reported in the “Assets and Rights” form. The value to be declared is the same as the original acquisition cost, that is, the value that appeared in the couple’s previous declaration.
	How does tax incidence work on transfers?	The transfer of assets in a divorce does not generate capital gains, provided it is made at the original cost value. If one of the ex-spouses receives an amount higher than the agreed division, there may be income tax incidence on the difference.
	And the assets that leave the declarant’s name?	If an asset that was in your name was transferred to your ex-spouse, it should be removed from your declaration. In the “Description” field of the “Assets and Rights” form, state that the asset was transferred through the division of assets.
Purchase of real estate	How to declare the purchase of a property?	The purchase value must be informed in the “Assets and Rights” form. If financed, only the amounts paid during the year should be registered, not the total outstanding balance.
Sale of goods	How does the tax on the sale of a property work?	If there is profit from the sale, there may be Income Tax incidence on the capital gain. In some cases, there is an exemption, such as when purchasing another residential property within 180 days.
Passing away	How to proceed after the death of a close relative?	If the deceased person was required to declare Income Tax (IR), the inventory administrator (responsible for the estate inventory) must submit the Final Estate Declaration in the year following the death.
	How to proceed with the income generated by the deceased’s assets (rent, investments, etc.)	Must be declared by the estate until the completion of the partition
	And if there are taxes due by the deceased?	If there is tax to pay on the deceased’s declaration, the responsibility for payment falls on the estate
Inheritance	Do I need to declare inherited assets?	Yes. Inherited assets must be reported in the “Exempt and Non-Taxable Income” form, but future gains on inherited assets may be taxable.
	And inherited assets (real estate, vehicles, stocks, etc.)?	The heir must declare them on the “Assets and Rights” form, stating that they were received by inheritance, without the need to pay income tax on the transfer
Legal person/ entity	Does having a CNPJ require declaring IRPF?	It depends. If the MEI or partner has taxable income above the limit or receives pro-labore and profit distribution, they must declare it in the IRPF
Cryptocurrencies	Do I need to declare cryptocurrency investments?	Yes. Cryptoassets must be reported in the “Assets and Rights” section, and gains above R$ 35,000 per month may be taxable as capital gains.

Radar Changes

There is great expectation that arose with the federal government’s promise to exempt taxpayers earning up to R$ 5,000.00 from Income Tax, however, without the approval of the annual public spending budget, the project remains in progress. This is because every year the government plans its public budget and, based on this planning, adjusts its main source of revenue, which is tax collection. With the significant increase in the budget, the government postponed the approval of exemptions being processed in Congress, including the exemption for those earning up to R$ 5,000.00 ^[22].

In addition to this exemption, the government is considering the implementation of a progressive collection, which would increase the tax burden as the taxpayer’s income increases. With the tax reform being tested starting next year, there are likely to be significant changes in the IRPF. In practice, this would work as follows:

• Income up to BRL 5,000.00: total exemption, with annual savings of BRL 4,356.89;
• Income of R$ 5,500.00: 75% reduction in tax, resulting in an annual saving of R$ 3,367.68;
• Income of BRL 6,000.00: 50% reduction, with annual savings of BRL 2,350.79;
• Income of BRL 6,500.00: 25% reduction, generating an annual saving of BRL 1,333.90;
• Income above R$ 7,000.00: the progressive rates of 7.5%, 15%, 22.5%, and 27.5% are maintained, without increase.

The government may need to increase taxes on other sources, such as investments or consumption, to balance the accounts. According to the government itself, this exemption will have a fiscal impact of up to R$ 35 billion per year^[23]. Overall, the measure represents an advance in tax progressivity, but requires adjustments to avoid imbalances in revenue collection and negative economic impacts.

Social projects

The possibility of allocating part of the Income Tax to social funds and projects represents an important instrument of fiscal citizenship in Brazil. Provided for in tax legislation, this mechanism allows the taxpayer to direct up to 6% of the amount due for the tax to initiatives aimed at promoting the rights of children, adolescents, the elderly, and cultural, sports, and audiovisual projects approved by the respective public bodies^[24].

This type of action does not constitute a traditional donation, but a legal alternative for allocating public resources, in which the taxpayer chooses, at the time of tax declaration, to direct part of the tax that would already be collected by the National Treasury^[25]. The amount allocated can be deducted from the tax payable or added to the refund, making this practice fiscally neutral for the taxpayer. However, despite the significant potential of this tool, official data from the Federal Revenue Service indicates that, in 2022, the potential allocation by individuals was approximately R$ 9.65 billion, of which only R$ 278 million were effectively allocated to social and cultural projects^[25]. ​

From the perspective of public management, the expansion of the allocation practice has positive effects on the allocative efficiency of public resources, by allowing part of the tax to be applied directly to actions of social interest, with greater proximity to the community. A study conducted in a municipality in Rio Grande do Sul showed that, in addition to this, this measure contributes to the strengthening of municipal, state, and national councils responsible for social control and transparency in the execution of the corresponding public policies^[26].

In the context of fiscal citizenship, the destination of income tax broadens the taxpayer’s engagement with the national tax system. By assuming a more active role, the citizen begins to understand more concretely the social function of taxes, contributing not only to the financing of the State but also to the sustainability and continuity of projects oriented towards vulnerable groups and strategic sectors of culture and sports^[26]. This practice, therefore, integrates a broader movement of fiscal education and the consolidation of a culture of citizen participation in decisions about the use of public resources.

In the same study, however, the importance of promoting information and awareness campaigns was diagnosed, both by public authorities and by civil society institutions, to expand access and adherence to the destination of the IRPF^[26]. This is a measure that, besides being legally provided for, is socially strategic, economically and ethically relevant for the construction of a more transparent, participatory tax model committed to collective well-being. The destination can be made directly at the time of filling out the IRPF declaration, and the Federal Revenue Service provides, through its official channels, a detailed step-by-step guide to orient the taxpayer on the correct execution of the procedure^[27].

Analysis

The updates and proposed changes to Income Tax reflect a government move to increase revenue and improve fiscal efficiency. The impact for taxpayers varies according to income bracket, with adjustments to the table potentially benefiting lower-income individuals, while expanded enforcement may result in stricter compliance with tax obligations. Filing the declaration carefully, on time, and correctly avoids fines, CPF restrictions, and headaches with the tax authorities. Tax planning and organization when filling out and submitting the declaration, for both individuals and legal entities, are becoming increasingly important, especially given the improvement of the Federal Revenue’s systems and integration with other public and private databases. In the macroeconomic scenario, such changes can influence consumption, investment, and Brazilians’ perception of the tax burden and their relationship with public service provision. The changes in Income Tax 2025 require increased attention from taxpayers to avoid problems with the Federal Revenue. Correct understanding of the new rules and adequate planning are fundamental to ensure an accurate and legal declaration. In the economic context, the impacts of these changes need to be analyzed broadly, considering governmental revenue, inflation control, and the effect on the pockets of companies and Brazilians. Therefore, staying informed is essential for efficient tax management aligned with the requirements of the Brazilian fiscal system.

References

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[2] Receita Federal. 2025. Declaração pré-preenchida estará totalmente disponível nesta terça-feira (1º). Governo Federal. https://www.gov.br/receitafederal/pt-br/assuntos/noticias/2025/abril/declaracao-pre-preenchida-estara-totalmente-disponivel-nesta-terca-feira-1o.

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[14] Silva, E. D. da. 1998. A Progressividade no Sistema Constitucional Tributário Brasileiro: algumas Considerações a Respeito. Revista Direito Tributário Atual, (15), 152–173. Recuperado de https://revista.ibdt.org.br/index.php/RDTA/article/view/1879 

[15] Senado Federal. 2021. Por que a fórmula de cobrança de impostos do Brasil piora a desigualdade social?. Senado Federal, Brasília, DF, Brasil. Disponível em: https://www12.senado.leg.br/noticias/infomaterias/2021/05/por-que-a-formula-de-cobranca-de-impostos-do-brasil-piora-a-desigualdade-social.

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 [17] Máximo W. Entenda a reforma do Imposto de Renda enviada ao Congresso. Agência Brasil. 2025. Disponível em: https://agenciabrasil.ebc.com.br/economia/noticia/2025-03/entenda-reforma-do-imposto-de-renda-enviada-ao-congresso.

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[19] Observatório de Política Fiscal. 2025. Estimativas de impacto das mudanças no Imposto de Renda. Fundação Getulio Vargas. https://observatorio-politica-fiscal.ibre.fgv.br/reformas/tributacao/estimativas-de-impacto-das-mudancas-no-imposto-de-renda.

[20] Priori, J. O projeto de lei que trata da reforma do Imposto de Renda. Monitor Mercantil. 2024. Disponível em: https://monitormercantil.com.br/o-projeto-de-lei-que-trata-da-reforma-do-imposto-de-renda/.

[21] IstoÉ. 2025. Imposto de Renda 2025: o que muda?. IstoÉ Dinheiro, São Paulo, SP, Brasil. Disponível em: https://istoedinheiro.com.br/imposto-de-renda-2025-o-que-muda/.

[22] Planalto (Presidência da República). 2025. Perguntas e respostas: entenda os principais pontos do PL que amplia para R$ 5 mil a faixa de isenção do Imposto de Renda. Serviços e Informações do Brasil. https://www.gov.br/planalto/pt-br/noticias/2025/perguntas-e-respostas-entenda-os-principais-pontos-do-pl-que-amplia-para-r-5-mil-a-faixa-de-isencao-do-imposto-de-renda.

[23] G1. (2024, 28 de novembro). Isenção de IR para R$ 5 mil: o que se sabe sobre a taxação para quem ganha mais de R$ 50 mil por mês. https://g1.globo.com/economia/noticia/2024/11/28/isencao-de-ir-para-r-5-mil-o-que-se-sabe-sobre-a-taxacao-para-quem-ganha-mais-de-r-50-mil-por-mes.ghtml.

[24] Receita Federal do Brasil. 2022. O que é a destinação de imposto de renda. Receita Federal, Brasília, DF, Brasil. Disponível em: https://www.gov.br/receitafederal/pt-br/acesso-a-informacao/acoes-e-programas/cidadania-fiscal/destinacao-irpf/o-que-e-a-destinacao-de-imposto-de-renda-1

[25] Ministério da Fazenda. 2023. Contribuintes podem destinar parte do Imposto de Renda a projetos sociais. Receita Federal, Brasília, DF, Brasil. Disponível em: https://www.gov.br/fazenda/pt-br/assuntos/noticias/2023/marco/contribuintes-podem-destinar-parte-do-imposto-de-renda-a-projetos-sociais

[26] Provenzi, E.L.D.; Taffarel, S.F 2022. Destinação de parte do imposto de renda devido por pessoas físicas ao fundo municipal da criança e do adolescente de Bento Gonçalves: uma realidade possível a partir da análise dos elementos que possibilitam e dificultam a participação dos atores sociais envolvidos no processo. TCC Universidade de Caxias do Sul. Repositório Institucional da UCS. Disponível em: https://repositorio.ucs.br/11338/11109

[27] Eu sou cidadão solidário: destinação do Imposto de Renda. 2022. Destinação de Imposto de Renda. Receita Federal, Brasília, DF, Brasil. Disponível em: https://www.gov.br/receitafederal/pt-br/centrais-de-conteudo/publicacoes/passo-a-passo/destinacao-de-imposto-de-renda.pdf

Como citar

Godoy, L.P.; Giovanelli. L.E. Imposto de Renda 2025: principais mudanças e os desafios para o contribuinte. Revista E&S. 2025; 6: e2025002

About the authors

Lucas Pereira de Godoy – Specialist in Fiscal and Tax Management. Rua Benjamin Constant, 413, Centro, 86010-350, Londrina, Paraná, Brazil

 Luiz Eduardo Giovanelli – Master’s Student in Administration from the “Luiz de Queiroz” Higher School of Agriculture. University of São Paulo.  Pádua Dias Avenue, 11, Agronomy, 13418-900, Piracicaba, São Paulo, Brazil