Self-employed drivers have 40% discount on the IR

Application drivers and self-employed taxi drivers are entitled, by law, to deduct 40% of their income when calculating earnings recorded as taxable in the Individual Income Tax (IRPF). The deadline to send the statement ends next Wednesday (31).

The existence of the benefit was recalled by José Carlos da Fonseca, national supervisor of the Income Tax Program, when answering questions from listeners of the Voz do Brasil program, produced by Brazil Communication Company (EBC).

“These 40% are included as if they were the expenses he needs to have”, said the supervisor, noting that the benefit was included in the legislation to compensate drivers for vehicle maintenance, gasoline, tires, cleaning, among others. “This is a formula for those professionals who are not a company, nor MEI[IndividualMicroentrepreneur”[MicroempreendedorIndividual”

stressed Fonseca.

That is, only drivers who do not have the National Register of Legal Entities (CNPJ) are entitled to the discount and, therefore, receive for the rides as an individual, as is the case of drivers of applications such as Uber and 99, as well as some taxi drivers. .

How it works?

The driver must first calculate whether he needs to file a declaration this year. For this, it is necessary to have registered all the amounts received in 2022. The 40% discount is applied on the total of these sums. If the remaining amount (60% of income) is greater than R$ 28,559.70, the professional is obliged to declare the IRPF.

It is worth remembering that if the app driver, for example, has another source of income, it is fully included in the sum, and the 40% discount should only be applied to the amount received for the trips made.

Having verified the need to declare the IRPF 2023, the driver must resort to the so-called carnê-leão. The tool automatically calculates the tax to be paid according to each month’s income.

For this, the transport professional must select the option “Passenger Transport Driver and Conductor” as occupation. When filling in the amounts received, the professional must remember to deduct the 40%, as authorized by the tax legislation.

If the booklet was not completed over the past year and if there is tax to be paid, it will be necessary to issue and pay the Federal Collection Document (Darf). For each month of delay in payment, interest of 1% is charged, in addition to a fine of 0.33% per day, limited to 20% of the tax due.

The carne-leão can be accessed on the My Income Tax page of the Federal Revenue Service. Login can be done through the Gov.Br platform. Once logged in, the driver must click on the option “access carnê-leão” and then fill in the information on the screen.

Pay attention to the year at the top of the page. The 2023 IRPF refers to income received last year, so option 2022 must be chosen when filling out the document.

Declaration

When filling out the IRPF declaration itself, the value equivalent to 60% of the self-employed driver’s journeys must appear as “Income received from an individual”. In this case, the information can be imported from the carnet lion.

The other 40%, even if exempt from tax, must also be included in the declaration, being classified as “Exempt or non-taxable income”. The self-employed driver also needs to register any other source of income, in addition to the assets and rights he owns, as well as other taxpayers.

The deadline for submitting the 2023 IRPF is May 31.

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