Rearp: option for asset updated and regularization can be made until February 19

Advantageous in some cases, the option for the Federal Revenue Service's asset updated and regularization regime should be analyzed by taxpayers

Taxpayers may optionally join the Special Regime for Asset Revaluation and Regularization (Rearp), updating and/or regularizing asset data in their income tax returns.

The measure was established by Law No. 15,265/2025 and regulated by RFB Regulatory Instruction No. 2,301/2025 and RFB Regulatory Instruction No. 2,302/2025.

This new mechanism from the Federal Revenue Service opens up the possibility of updating and regularization, which are the two modalities provided for.

Taxpayers should be aware of the deadline for enrollment: February 19, 2026. Understand the other points below:

Reduced taxation

The regime allows for the updating to market value or the regularization of assets and rights omitted or declared incorrectly, in Brazil and abroad. In both cases, this is a tax benefit granted by the government, aimed at paying less tax compared to the rates provided for by law. Fundamentally, this point should be included in the analysis of whether adherence to the mechanisms is interesting for the strategy of the company or individual.

Taxation on asset revaluation

Individuals

The difference between the revalued amount of the asset and its acquisition cost will be taxed by the IRPF (Individual Income Tax) at a definitive rate of 4%.

Legal entities

The difference between the market value of the asset and the value recorded in the non-current assets of its balance sheet on December 31, 2024, will be taxed definitively:

• By IRPJ (corporate income tax), at a rate of 4.8%; and
• By CSLL (social contribution tax), at a rate of 3.2%.

Taxation on the regularization of assets – Individuals or legal entities

Assets or rights to be regularized will be subject to income tax at a rate of 15% and a fine of 100% of the tax amount.

Tax support

Domingues e Pinho Contadores assists individuals and companies in identifying tax opportunities, ensuring the adoption of best practices and tax compliance. Count on this support: dpc@dpc.com.br.