Table of Contents 94e1i
O Federal governmentthrough the Ministry of Finance, held a press conference to announce the new rules for the 2024 Income Tax. The event took place in the Ministry's auditorium, in Block P, at 11 am, in Brasília. The of the department announced relevant changes for this year's declaration, mainly changing the tax exemption values and the rates according to income ranges. 5s2y2r
The ceremony, which was attended by politicians, journalists and authorities, marked how IRPF collection will proceed this year, 2024. The delivery period begins on March 15th and ends on May 31st.
Who needs to declare income tax? 2nh6d
Before we talk about the news, we need to define who will need to pay Income Tax 2024. Well, every individual citizen who has taxable income above R$30.639,90 (value announced on 06/03/24) in 2023, you must submit your income tax return. The declaration always refers to the amount received in the previous year, in this case, the base year 2023.
This year, the deadline for submitting the declaration is set between the day March 15th to May 31st, same period last year.
In May 2023, the government changed the base salary value for calculating IR tax. In this case, it set up to two minimum wages (R$ 2.640,00) tax exemption, which does not discredit the submission of the declaration.
Income Tax Table 2024 (calendar year 2023)
| Calculation Base (RS) | Tax rate (%) | Installment to be deducted from the IR (R$) |
| Until 2.112,00 | zero | zero |
| From 2.112,01 to 2.826,65 | 7,5 | 158,40 |
| From 2.826,66 to 3.751,05 | 15 | 370,40 |
| From 3.751,06 to 4.664,68 | 22,5 | 651,73 |
| Above 4.664,68 | 27,5 | 884,96 |
It is important to emphasize that it is not just the salary that is the target of government taxation. Other income is also taken into . Are they:
- Salaries and remunerations received from employers;
- Fees for services provided as an independent professional;
- Profits and dividends received from companies;
- Income from property rentals;
- Capital gains on the sale of assets, such as real estate, vehicles, shares, etc.;
- Interest on financial investments, such as savings, CDBs, investment funds, etc.;
- Pensions and retirement benefits, depending on the amount received.
It is also possible to donate part of the tax to be paid. The Revenue allows donations to social funds such as Casa do Idoso.
What documents are needed? 494p4d
to declare or 2024 income tax, it is necessary for the taxpayer to have access to some fundamental documents so that filling out is transparent and correct. Are they:
- Last statement Income Tax and delivery receipt (if the taxpayer has already declared in previous years);
- Personal documents of the declarant, such as voter registration, Tax ID (F) e proof of residence;
- Tax ID (F) in dependent ou feeding;
- Report income provided by each paying source;
- Balance and Income Report provided by each banking institution where the taxpayer has a current , financial investments and loan or financing operations.
- Proof of expenses paid with the identification of the holder or the dependent linked to the daycare center, school, college, doctor, medical clinic, hospital, laboratory and radiological examination, purchase of orthopedic equipment and prosthesis, payment of health plan in Brazil, supplementary pension and judicial alimony ;
- Payment receipts carried out as rentals, rural leases and to self-employed professionals such as: lawyers, engineers, architects, brokers, teachers and others.
In 2022, the Federal Revenue launched the 'Pre-filled declaration' which speeded up the report delivery process. This way, the taxpayer simply checks the data pre-inserted in their declaration and accepts it. This data may receive other information from the taxpayer, if other values or assets are not included.
Anyone who does not opt for this option must fill out the complete declaration manually.
The Federal Revenue estimates receiving approximately 43 million of 2024 Income Tax declarations.
People exempt from submitting the IRPF declaration 3k5v25
They are free to present a declaration of 2024 Income Tax people who fall into the following cases:
- The taxpayer don't fit in in none of the above situations;
- Income from retirement of up to R$ 1.903,98 (exempt portion Income Tax for greater than 65 years).
- List as dependent in a declaration from another person, in which their income, assets and rights, if any, have been informed;
- It had its assets and rights declared by the spouse or partner, as long as the total value of your private assets is not greater than the limit on December 31st.
Federal Revenue Applications 1s3c3u
A IRS provides a series of applications for taxpayers, both to file an Income Tax declaration and to assist directly with revenue.
- Application IRS: The application allows you to view your situation in various Federal Revenue systems: F, income tax declarations and refunds, ongoing processes, appointments, refund requests, domestic employees on eSocial, registration of economic activities.
- Application My Income Tax: Intended for Individual Income Tax – IRPF declarants. Requires authentication with the gov.br . If the has a silver or gold level, the will have access to all services, including those relating to statements from previous years.
Federal Revenue applications are available on Android and IOS platforms.
Deadline 6y162z
The taxpayer must submit his income tax declaration between the days March 15 a May 31, ing for 78 days of legal deadline. If this deadline is not met, a fine of at least R$165,74 will be imposed, which may increase to up to 20% of the tax due.
How to fill in online? 34v5s
Completing the declaration of 2024 Income Tax may be carried out by the following means: with provided by the IRS, installed on the computer or smartphone of the taxpayer.
- Application My Income Tax, available at Google Play Store (Android) e App Store (iOS/iPadOS);
- Declaration Generator Program (PGD) for computers (version 2024 will be available on March 15);
- Declare my income tax (DIRPF) online, on the Revenue website.
At a press conference, of the Ministry of Finance stated that 30% of people take less than an hour to submit the IRPF report, and that the department continues to observe possibilities to reduce this time and simplify processes.
What changes in 2024? 2o2u6w
During the press conference held on the morning of Wednesday, the 6th, the Ministry revealed the main changes regarding the delivery of the declaration of 2024 Income Tax.
- The first novelty is the launch of a unified portal, which will bring together all the services offered to citizens and businesspeople at a single address website. The platform will be implemented in phases and, in its last stage, will replace the current Virtual Service Center, the e-CAC Portal. The e-CAC will continue to operate normally until all services are adapted to the technology of the new Service Portal.
- Declaration exemption: taxable income of up to R $ 30.639,90. Last year it was set at R$28.559,70.
- Limit on exempt and non-taxable income there was a considerable adjustment: it went from 40 thousand reais to 200 thousand. Gross revenue from rural activity also changed: it went from 142.798,50 to 153.199,50. Possession or ownership of goods and rights that was set at R$300 will now be taxed only above R$800 in 2024.
- Goods and values abroad: Now, owners of companies outside the country must detail in the 2024 declaration the break-up of these businesses declared as if they were an individual. The property of trusts abroad also requires declaration to the Federal Revenue, detailing each investment included in the business.
- Cryptocurrency statement: This year, crypto owners will be required to select the type of currency they hold, indicating that they are altcoins ou stablecoins.
- donations: the government decided to increase the rate that allows transfers to social and health institutions to 7%.
- Food sheet: now, the Treasury requires that the person's data be entered into the system, as well as the taxpayer's justification for having him/her as a er (divorce, widowhood, etc.).
- Access gov.br : bronze registration will be discontinued for the system for accessing Federal Revenue applications. Levels will be accepted talk e gold, those linked with bank s and verification of face ID, two-step authentication and other security factors.
In order to clarify further doubts, the Federal Revenue Service will promote ten more lives on various topics to delve deeper into matters related to income tax declaration. The first is scheduled to take place on March 20th.
It was decided that all refunds will be paid by September 30th, according to the release of funds from the treasury.
Sources: gov.br, IRS, Ministry of Finance.
See also:
reviewed by Glaucon Vital in 6 / 3 / 24.
