IRPF 2026: Investors who did not pay income tax on variable income can still regularize their situation via DARF

Taxpayers who made a profit from stock market transactions in 2025 should be aware that delays may result in fines and interest charges

As the 2026 Income Tax filing season approaches, taxpayers who earned profits from stocks, real estate investment funds (REITs/FIIs), BDRs, or other variable-income assets in 2025 and failed to pay the tax monthly through the DARF (Federal Revenue Collection Document) must seek to regularize their situation with the tax authorities before submitting the Annual Income Tax Return.

This is because when payment is not made by the last business day of the month following the transaction, the taxpayer is in debt to the Federal Revenue Service, which can result in fines and interest calculated based on the Selic rate, in addition to the possibility of questions or tax assessments, since the transactions are reported by brokers and B3.

Who is subject to DARF payment on variable income transactions?

The DARF must be issued whenever there is capital gain on stock exchange transactions, i.e., when the amount obtained from the sale of an asset exceeds the amount paid for its purchase.

It is important to note, however, the exemption rules. In the case of stocks, the rule is that when total sales for the month do not exceed BRL 20,000 in ordinary transactions (swing trades), the profit obtained is tax-free.

owever, if the sales volume exceeds this limit, the gain becomes taxable and may require payment of tax via DARF.

It is important to note that this exemption does not apply to other variable income assets, such as BDRs and ETFs. In these cases, any profit may already be subject to taxation. Similarly, day trading (purchasing and selling on the same day) is not exempt from income tax for sales of up to BRL 20,000.00 per month.

Tax rates vary depending on the transaction

The percentage due depends on the type of transaction carried out by the investor.

Check out the main ones:

Regularization before the annual declaration

It is important to note that paying only the original amount of the tax in arrears does not resolve the issue. The payment must include correctly calculated fines and interest, otherwise the debt remains outstanding. However, despite the delay, taxpayers who voluntarily settle the outstanding amount before an audit avoids an automatic fine, which in this case can reach 75% or even 150% of the tax due.

Specialized support makes all the difference

DPC Private is the core of Domingues e Pinho Contadores' services for individuals, which, among other solutions, offers assistance to investors in calculating taxes related to investments and capital gains, consolidating results, and controlling DARFs. With this support, taxpayers gain greater security and peace of mind, avoiding risks arising from non-compliance with tax obligations.

Contact our team: dpc@dpc.com.br.