Brazil has moved the annual Tax Benefits Declaration (DBF) deadline from the last business day of March to the last business day of February, allowing donation-related tax information to be included in pre-filled Individual Income Tax Returns (DIRPF).
Brazil’s tax authority, the Federal Revenue Service (RFB) announced on 6 November 2026 that it has changed the filing deadline for the Tax Benefits Declaration, known as the DBF. The authority made the change through Normative Instruction (IN) 2.113, dated 31 October 2022.
The DBF gives the authority information about donations that have tax implications.
Until 2022, filers had until the last business day of March to submit the declaration. From 2023, they must submit data for the previous calendar year by the last business day of February.
The authority wants the submitted data to appear in the pre-filled Individual Income Tax Return (DIRPF).
Earlier filing gives the authority time to include the information before taxpayers begin their annual returns.
