Income Tax Donations: How to use your tax return to do Good

Filing an income tax return can go beyond a simple tax obligation and become an opportunity to contribute to society. In 2026, taxpayers will be able to make donations directly on their tax returns, allocating a portion of their taxes to social projects and institutions as part of an initiative promoted by the Federal Revenue Service.

This option allows taxpayers to allocate a portion of their tax liability to cultural and social initiatives at the municipal, state, or federal level. In this way, it is possible to support important causes while fulfilling tax obligations.

How tax return donations work

First, it is important to note that this type of donation does not incur any additional cost for the taxpayer. If there is tax due, the donated amount will be deducted from the total amount owed. If there is a tax refund, the donated amount will be added to the refund amount.

Taxpayers must, however, follow certain rules established by the tax authorities:

When choosing to make a donation directly on the tax return, the system generates payment slips (Darf) for both the tax and the donation. Payment for the donation must be made by the tax return filing deadline, that is, by May 29.

If payment is not made, the amount will be disregarded, and the taxpayer must pay the difference in the tax due, plus legal charges.

Donations made throughout the year

Another option is to make donations during the calendar year to claim a tax deduction in the following year. For example, contributions made in 2025 directly to the bank account of authorized funds can be deducted from the tax due in 2026, provided the full form is used.

In this case, in addition to social funds, it is also possible to support cultural, sports, and audiovisual projects, such as those covered by the Rouanet Law and the Sports Incentive Law. The deduction limit ranges from 6% to 7% of the tax due, with the higher percentage applied only to sports projects.

Tax Compliance

With the team of experts from DPC Private, Domingues e Pinho Contadores offers specialized services to individuals at every stage of the income tax filing process. Our team is ready to guide you in properly fulfilling this obligation. Contact us by email at: dpc@dpc.com.br.