Carnê-leão: In which situations is it necessary?

The 2025 Income Tax Declaration season, which began on March 17 and will end on May 30, requires compliance with various obligations for millions of Brazilian taxpayers, including those who need to use a very specific document to stay up to date with the tax authorities: the "carnê-leão."

What Is It and Who Is Required to Use the Carnê-leão?

This declaration tool was created to include those who do not have tax withheld at the source, such as self-employed and freelance professionals who receive their earnings directly from individuals.

Individuals who live in Brazil and receive payments from another person or from abroad, such as salary/remuneration or rent, must also use the carnê-leão. Additionally, court officers are required to pay, regardless of whether the source is an individual or a legal entity. The only exception is for those exclusively paid by public funds.

Furthermore, other situations that require payment through the carnê-leão are as follows:

• Work without an employment relationship;
• Rental and sublease of movable and immovable property;
• Tenancy and subtenancy;
• Pensions (except alimony), even when paid by a legal entity;
• Provision of services to embassies, consular offices, diplomatic or technical missions, or international organizations;
• Provision of services as an independent sales representative, brokering deals on behalf of third parties;
• Fees and costs for court officers, except when paid by public funds;
• Provision of cargo transport services, where at least 10% of total income is received;
• Provision of passenger transport services, with at least 60% of total income received;
• Earnings from the activity of an auctioneer.

Carnê-leão vs. Income Tax Declaration

In the cases mentioned above, the taxpayer must issue the DARF to make monthly payments for the carnê-leão. Records for the calendar year can be imported into the Annual Income Tax Declaration (DIRPF) during the year-end adjustment.

Income Tax Table and Carnê-leão 2025

It is important to note that the carnê-leão follows the same calculation method as the Personal Income Tax (IRPF) table, where the tax rate is determined based on the monthly income, varying between 7.5% and 27.5%.

Income Tax Declaration with Confidence and Peace of Mind

By relying on the professionals at DPC to assist with the calculation of taxes to be paid through the carnê-leão and the preparation of the Personal Income Tax Declaration, you ensure that you will navigate this season with peace of mind and confidence. Count on our support: dpc@dpc.com.br.