Brazil Tax filing deadlines
Brazil Tax filing deadlines: 4 deadline rules held, cited to 4 rules, each cited to its own official source; series-level citation is the first VAT rule's: Lei nº 11.196, de 21 de novembro de 2005. Last checked against the official source on 13 Oct 2026.
Official source: 4 rules, each cited to its own official source; series-level citation is the first VAT rule's: Lei nº 11.196 · Last checked 2026-10-13 · source fingerprint
Recurring statutory filing and payment deadlines in Brazil for PAYE/payroll withholding, corporate income tax returns and provisional payments, held as rules, each cited to the official source with the verbatim phrase that states it. The API computes the actual due dates from these rules, rolled for this country's weekend and national public holidays, and lists every day it stepped over.
Compare tax filing deadlines across all 3 Latin American countries →
| Current value | 4 deadline rules |
|---|---|
| In force from | — |
| Official source | 4 rules, each cited to its own official source; series-level citation is the first VAT rule's: Lei nº 11.196, de 21 de novembro de 2005 — Planalto (Presidência da República) |
| Last verified | 2026-10-13 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
RULES, NOT DATES. Each rule carries its own citation, anchor phrase and last_confirmed; the series last_confirmed is the oldest of them. effective_from is null on purpose: the rules rest on different instruments with different commencement dates, and no single date would be true of all of them. The paid response adds due_dates, computed from the rules over a window (default the next 365 days; from/to/year_end/tax query parameters). scripts/deadline-verify.mjs re-fetches every cited source and re-finds every anchor.
Get it programmatically
curl https://latamref.dev/v1/br/filing-deadlines
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://latamref.dev/v1/br/filing-deadlines/history?from=2020-01-01
# Provenance: curl https://latamref.dev/provenance/br/filing-deadlinesThe rules
Each rule is cited to the official source, with the phrase that states it. A machine re-reads every cited source and re-finds that phrase; a rule whose phrase disappears is flagged for review.
| Tax | Obligation | Frequency | Due | Weekend / holiday | Official source | Last verified |
|---|---|---|---|---|---|---|
| PAYE / payroll withholding | IRRF on wages — monthly remittance Employers withholding income tax at source (IRRF) on employment income other than domestic employees ('nos demais casos'). | monthly | 20th day of the following month | moves to the previous business day | Lei nº 11.196, de 21 de novembro de 2005 — Planalto (Presidência da… “até o último dia útil do segundo decêndio do mês subsequente ao mês de ocorrência dos fatos geradores, nos demais casos” | 2026-10-13 |
| Corporate income tax | IRPJ — quarterly assessment (lucro real trimestral / presumido), single-instalment payment Legal entities taxed on quarterly periods ending 31 March, 30 June, 30 September and 31 December (Lei 9.430/1996 art. 1º). | quarterly | last day of the following month | moves to the previous business day | Lei nº 9.430, de 27 de dezembro de 1996 — Planalto (Presidência da… “será pago em quota única, até o último dia útil do mês subseqüente ao do encerramento do período de apuração” | 2026-10-13 |
| Corporate income tax | IRPJ — monthly estimated payment (lucro real anual) Legal entities that opted for annual assessment with monthly estimated payments (Lei 9.430/1996 art. 2º). | monthly | last day of the following month | moves to the previous business day | Lei nº 9.430, de 27 de dezembro de 1996 — Planalto (Presidência da… “deverá ser pago até o último dia útil do mês subseqüente àquele a que se referir” | 2026-10-13 |
| Corporate income tax | IRPJ — annual balance (lucro real anual) Legal entities on annual assessment with a positive balance at 31 December (Lei 9.430/1996 art. 6º § 1º, I). | annual | last day of the 3rd month after the period ends | moves to the previous business day | Lei nº 9.430, de 27 de dezembro de 1996 — Planalto (Presidência da… “pago em quota única, até o último dia útil do mês de março do ano subseqüente” | 2026-10-13 |
Due in the next 120 days
| Due date | Obligation | Period | Statutory date, if moved |
|---|---|---|---|
| 2026-10-20 | IRRF on wages — monthly remittance | 2026-09-01 – 2026-09-30 | — |
| 2026-10-30 | IRPJ — monthly estimated payment (lucro real anual) | 2026-09-01 – 2026-09-30 | 2026-10-31 2026-10-31 Saturday |
| 2026-10-30 | IRPJ — quarterly assessment (lucro real trimestral / presumido), single-instalment payment | 2026-07-01 – 2026-09-30 | 2026-10-31 2026-10-31 Saturday |
| 2026-11-19 | IRRF on wages — monthly remittance | 2026-10-01 – 2026-10-31 | 2026-11-20 2026-11-20 Dia Nacional de Zumbi e da Consciência Negra |
| 2026-11-30 | IRPJ — monthly estimated payment (lucro real anual) | 2026-10-01 – 2026-10-31 | — |
| 2026-12-18 | IRRF on wages — monthly remittance | 2026-11-01 – 2026-11-30 | 2026-12-20 2026-12-20 Sunday; 2026-12-19 Saturday |
| 2026-12-31 | IRPJ — monthly estimated payment (lucro real anual) | 2026-11-01 – 2026-11-30 | — |
| 2027-01-20 | IRRF on wages — monthly remittance | 2026-12-01 – 2026-12-31 | — |
| 2027-01-29 | IRPJ — monthly estimated payment (lucro real anual) | 2026-12-01 – 2026-12-31 | 2027-01-31 2027-01-31 Sunday; 2027-01-30 Saturday |
| 2027-01-29 | IRPJ — quarterly assessment (lucro real trimestral / presumido), single-instalment payment | 2026-10-01 – 2026-12-31 | 2027-01-31 2027-01-31 Sunday; 2027-01-30 Saturday |
Business days exclude this country's weekly rest days (Saturday, Sunday) and the NATIONAL public holidays in its public-holidays series. Regional holidays are not applied. Each due date is computed from the cited rule; the rule is the citable fact, the date is our arithmetic on it. Thresholds, elections, extensions and sector regimes that move a taxpayer between rules are described in each rule's applies_to and notes, not decided here.
Not covered here
We hold no verified rule for these taxes in BR. Each reason is given; where a deadline exists but its source could not be verified, we hold none rather than guess.
- VAT / GST: No single federal VAT: ICMS is state-level (27 state regimes, each with its own due days) and PIS/COFINS are federal social contributions whose due dates are set in Receita Federal instructions on a JavaScript-only normas portal that the anchor checker cannot read. Not seeded rather than approximated.
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Other Brazil series: Banco Central do Brasil taxa Selic meta · Statutory legal interest (taxa legal) · VAT rate · VAT registration threshold · Salário mínimo nacional · Public holidays · CPI inflation (year-on-year) · Corporate income tax rate · Withholding tax rates · Personal income tax brackets · Statutory social-insurance contributions · BCB reference exchange rates (PTAX)
The same figure elsewhere: Chile · Dominican Republic · all 3