The Brazilian Federal Revenue Service has opened submissions for the Special Regime of Asset Regularisation (Derp), allowing taxpayers to regularise undeclared or inaccurately declared assets.
The Brazilian Federal Revenue Service (RFB) announced on 19 January 2026 that it has made available the Declaration of Option for the Special Regime of Asset Regularisation (Derp), enabling individuals and legal entities to participate in the Special Regime of Asset Update and Regularisation – Regularisation Modality (REARP Regularisation).
Established under Law No. 15,265 of 21 November 2025, and regulated by Normative Instruction RFB No. 2,301 of 23 December 2025, the programme allows taxpayers residing or domiciled in Brazil as of 31 December 2024 to regularise assets, resources, or rights of lawful origin, whether held domestically, abroad, or repatriated.
The regime also applies to assets related to estates whose succession was opened on the same date.
To participate, taxpayers must submit the Derp by 19 February 2026, and pay the full tax and applicable fine—or the first instalment, if opting for a payment plan by 27 February 2026. A 15% income tax will apply to regularised assets or rights, along with a 100% fine on the tax amount.
The Derp can be accessed via the “Asset Regularisation – Regularise Asset Holdings” service in the “Declarations and Statements” tab of the Virtual Taxpayer Service Centre (e-CAC).
Taxpayers should select the option “2026 – Law No. 15,265/2025 – Derp” to begin filling out the declaration.
