Income Tax 2025: see who has priority in receiving the refund

The deadline for submitting the 2025 Income Tax return ends this Friday (30). Taxpayers who have not yet submitted their accounts to the IRS should hurry to avoid penalties.

While the deadline for filing the declaration ends, the payment of the first batch of refunds also begins for those who filed early — according to the priority criteria defined by the Federal Revenue Service.

Who receives the IRPF refund first?

To determine the order of payments, the IRS considers the date the tax return was submitted and a list of priorities. Senior citizens over 60 and taxpayers with a disability or serious illness, for example, receive the payment first. Those who opted for a pre-filled tax return and a refund via Pix also have priority.

Check the order of priority:

1. Elderly people over 60 years old (with special priority for those over 80);
2. People with disabilities or serious illnesses;
3. Taxpayers whose main source of income is teaching;
4. Taxpayers who used the pre-filled declaration and chose to receive via Pix;
5. Other taxpayers .

In the event of a tie in the criteria, the person who submitted the declaration first has priority.

IRPF refund calendar 2025

• 1st batch: May 30th
• 2nd batch: June 30th
• 3rd batch: July 31st
• 4th batch: August 20th
• 5th batch: September 30th

What happens if you don't file your 2025 Income Tax return on time?

Anyone who fails to submit the declaration on time may face the following consequences:

1. Late fee

The fine is 1% per month on the tax due, capped at 20% of the total amount. The minimum amount is R$165.74, even for those who have no tax to pay but are required to file a tax return.

This Friday (30) is the last day for payment of IRPF 2025. It is also when the first batch of refunds begins to be paid. (Photo: Photo: Daniel Dan | Unsplash)

The defaulting taxpayer's CPF may be given the status of “pending regularization” and his/her name may be included in Cadin (Information Registry of Unpaid Credits of the Federal Public Sector).

Although there is no total blocking of the CPF, this status can create difficulties for:

• Get a passport;
• Participate in public tenders;
• Apply for loans;
• Buy or sell real estate;
• Carry out bank transactions.

According to the Tax Authority – responsible for regulating tax issues –, “ It is not true that failure to submit a tax return leads to a CPF being blocked, marriage being prevented, or even imprisonment. This is fake news. ”

According to the IRS, “the most that can happen to a CPF if a declaration is not filed is that it will be marked as “pending regularization.” This registration status merely indicates that the IRS has identified the requirement to file a declaration, but has not yet received it. [...] IRS regulations do not authorize other public bodies or private companies to create restrictions on citizens simply because their CPF is “pending regularization.”

I missed the IRPF deadline: what now?

The Federal Revenue Service expects an estimated volume of 46.2 million documents to be sent. However, 7 million taxpayers still need to submit their declarations.

Anyone who misses the deadline, even though they may be subject to the penalties described above, can still submit the declaration via the Federal Revenue website or app . Payment must be made within 30 days, via DARF issued in the e-CAC system.