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Brazil tax & financial deadlines

Receita Federal obligations: IRPJ/CSLL, PIS/COFINS, payroll contributions and withholding. State ICMS and municipal ISS are not included.

This information is provided for general planning and reference only. Tax obligations and deadlines can depend on taxpayer status, fiscal year, reporting period and other circumstances. Dates shown on Wait Until are indicative only and may be subject to change, extensions or jurisdiction-specific rules. Wait Until, its parents, subsidiaries and affiliates do not accept responsibility for any loss, penalty, interest, filing failure or other consequence arising from reliance on the information or any error or omission in the deadlines shown. Final confirmation of all applicable deadlines must be obtained from the relevant tax authority or a qualified tax adviser.

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Upcoming deadlines

Depends on your own dates or a set rule

These follow your financial year, reporting period, payment date or a business-day rule, so no single calendar date is shown.

  • IRPJ and CSLL — quarterly payment

    DARF
    Pay

    Last business day of the month after each quarter (may be split into three monthly quotas).

    Corporate income tax (IRPJ) and social contribution on net profit (CSLL) for each calendar quarter.

    Applies to: Companies taxed quarterly under Lucro Real or Lucro Presumido

    Companies on annual Lucro Real pay monthly estimates by the last business day of the following month.

    Authority: Receita Federal do BrasilReceita Federal — IRPJLast checked Sunday 4 October 2026

  • Tax bookkeeping return (ECF)

    ECF
    File

    By the last business day of July of the following year.

    Annual corporate income tax bookkeeping return for the previous calendar year.

    Applies to: Companies (except those under Simples Nacional and certain inactive companies)

    Authority: Receita Federal do BrasilReceita Federal — ECF (SPED)Last checked Sunday 4 October 2026

  • PIS and COFINS — monthly payment

    DARF
    Pay

    25th of the following month.

    Federal contributions on revenue, due on the 25th of the month after the month of reference.

    Applies to: Companies outside Simples Nacional

    If the date is not a business day, payment is due on the previous business day.

    Authority: Receita Federal do BrasilReceita Federal — PIS/Pasep e CofinsLast checked Sunday 4 October 2026

  • Social security contributions (DCTFWeb)

    DCTFWeb / DARF
    Pay

    20th of the month after the payroll month.

    Employer and employee social security contributions declared through eSocial/DCTFWeb, due the 20th of the following month.

    Applies to: Employers

    If the date is not a business day, payment is due on the previous business day.

    Authority: Receita Federal do BrasilReceita Federal — DCTFWebLast checked Sunday 4 October 2026

  • Income tax withheld from salaries (IRRF)

    DARF
    Pay

    20th of the month after the payment month.

    Pay over income tax withheld on employment income by the 20th of the month after payment.

    Applies to: Employers and other payers that withhold income tax

    If the date is not a business day, payment is due on the previous business day.

    Authority: Receita Federal do BrasilReceita Federal — IRRFLast checked Sunday 4 October 2026

  • EFD-Reinf monthly return

    EFD-Reinf
    File
    Verification pending

    By the 15th of the following month (previous business day if not a business day).

    Monthly digital return of withholdings and contributions not covered by eSocial.

    Applies to: Companies reporting withholdings and certain contributions

    Authority: Receita Federal do BrasilReceita Federal — EFD-Reinf (SPED)Last checked Sunday 4 October 2026