Income Tax refund: consultation 1st lot opens on 24th – 05/22/2023 – Market

The Federal Revenue announced this Monday (22) that the consultation for the first batch of Income Tax refunds 2023 will be released from 10 am this Wednesday (24).

The payment will be made on May 31st to 4,129,925 taxpayers, with a total amount of R$7.5 billion. The consultation will be available at this link: (

According to the Revenue, this will be the largest amount paid in an Income Tax refund batch.

The list will only have contributors who are in priority order with the following division

• Seniors aged 80 and over: 246,013 contributors

• Seniors between 60 and 79 years old: 2,464,031 contributors

• Persons with a disability or serious illness: 163,859 contributors

• Taxpayers with teaching as their main source of income: 1,052,002 taxpayers

• Who used pre-filled statement or opted for Pix refund: 204,020 taxpayers

How to make the query

• Enter the Revenue website (www.gov.br/receitafederal) and click on “My Income Tax”

• Go to “Consult the Refund”

• Inform the CPF, date of birth and fiscal year, which in this case is 2023. Finally, check the captcha indicating that you are human and click on consult.

Payment will be made in the form determined by the taxpayer when delivering the statement: Pix or transfer to bank account.

If, for some reason, the credit is not carried out (for example, the account informed has been deactivated), the amounts will be available for redemption for one year at Banco do Brasil.

In this case, the citizen can reschedule the credit of the values ​​through the BB Portal, accessing the address: or calling the BB Relationship Center through the telephones 4004-0001 (capital cities), 0800-729-0001 (other locations) and 0800- 729-0088 (special telephone number exclusively for the hearing impaired).

If you do not redeem the amount of your refund within one year, the request must be made through the e-CAC Portal, available on the Federal Revenue website, accessing the menu Declarations and Statements > My Income Tax and clicking on “Request unredeemed refund in the banking network”.

View the refund schedule

There will be four more payment batches between June and September, with deposits on the last business day of each month. The order will follow the list of priority contributors and the delivery date. About a week before the Revenue releases the consultation with those contemplated in each batch.

The refund is corrected by the basic interest rate of the economy, the Selic. The correction index is defined in the month and is usually released a little before the payment date.

2023 IR REFUND PAYMENT SCHEDULE

Batch	Pay day
1st	may 31st
2nd	June 30
3rd	July 31st
4th	August, 31
5th	September 29th

Deadline to declare the IR in 2023

The delivery of declarations ends at 23:59 on May 31st. Between 38.5 and 39.5 million declarations are expected. In 2022, the tax authorities received more than 36 million declarations, above the initial forecast of 34.4 million.

WHO IS REQUIRED TO DECLARE INCOME TAX?

Taxpayers who, in 2022:

• Received taxable income above BRL 28,559.70, which includes salary, retirement and pension from the INSS or public bodies

• Received exempt income, non-taxable or taxed exclusively at source (such as savings income or FGTS) above BRL 40,000

• Had a capital gain (ie, profit) on the sale (transfer of ownership) of goods or rights subject to the levy of tax; this is the case, for example, of the sale of a car with a value greater than the amount paid for the purchase

• Was exempt from IR on capital gain on the sale of residential properties, followed by the acquisition of another residential property within 180 days

• Carried out transactions on the Stock Exchange that, in total, exceed R$ 40,000 or obtained profit from the sale of shares, which are subject to the levy of tax

• Had, on December 31, possession or ownership of goods and rights, including bare land, in excess of R$ 300,000

• Obtained gross revenue in rural activity in an amount greater than R$ 142,798.50

• Do you want to offset losses from rural activity in 2022 or previous years

• He moved to Brazil in 2022 and was in that condition on December 31, 2022

ANNUAL INCOME TAX TABLE

Calculation basis (in BRL)	Rate (in %)	Installment to be deducted (in BRL)
Up to 22,847.76	–	–
From 22,847.77 to 33,919.80	7.5	1,713.58
From 33,919.81 to 45,012.6 0	15	4,257.57
From 45,012.61 to 55,976.16	22.5	7,633.51
Above 55,976.16	27.5	10,432.32

MONTHLY INCOME TAX TABLE

Calculation basis (in BRL)	Rate (in %)	Installment to be deducted (in BRL)
Up to 1,903.98	–	–
From 1,903.99 to 2,826.65	7.5	142.80
From 2,826.66 to 3,751.05	15	354.80
From 3,751.06 to 4,664.68	22.5	636.13
Above 4,664.68	27.5	869.36

WHAT DOCUMENTS ARE NEEDED TO DECLARE THE INCOME TAX?

The most important document is the income statement from paying sources, including the INSS retirement statement. Also have other documents at hand, such as medical receipts, proof of FGTS withdrawal, if applicable, vehicle document, property documentation, rent receipts received, among others.