Normative Instruction RFB No. 2299/2025, published today, aims to regulate aspects of the Income Tax reform already provided for by law, introducing technical and procedural adjustments without substantial changes beyond what was expected.
Among the main provisions:
- the expansion of the exemption threshold for taxable income up to R$5,000.00 per month is confirmed, with a reduction of up to R$312.89, ensuring no withholding at source;
- For income between R$5,000.01 and R$7,350.00, the reduction will gradually decrease until it is exhausted, as stipulated in the reform.
Another relevant point is the regulation of the taxation of profits and dividends:
starting January 2026, amounts exceeding R$50,000.00 per month paid by the same company to a resident individual will be taxed at a 10% rate, with withholding at source.
This measure was already included in the legislation, and the Instruction only details procedures and exceptions, such as non-incidence on results calculated up to 2025 and distributed until 12/31/2025. The rule also governs the taxation of gambling winnings, revoking previous provisions and creating the Betting Results Certificate (ComprovaBet), which must be issued by operators by February 2026.
The Revenue Service will provide an app for calculation and payment in March, with a deadline in April, ensuring greater control over this type of income.
There are adjustments resulting from a Supreme Court decision that declared unconstitutional the 25% rate on pensions and retirements paid to residents abroad. The Instruction adapts the rule, applying the monthly progressive table for these cases while maintaining the 25% rate for work-related income.
Additionally, new cases of exemption from withholding at source were included, such as:
- compensation for unused leave;
- payments to illegally dismissed tenured employees;
- and redemption of pension plans by individuals with serious illnesses.
Limits for incentivized deductions were also updated, maintaining the global cap of 6% for donations to social funds and increasing to 7% when donations to sports are included.
Finally, the Instruction adds specific exemptions, such as lifetime pensions for people with disabilities resulting from congenital Zika virus syndrome and payments for environmental services, as well as updating the monthly and annual progressive tables already in effect since May 2025.
In summary, the rule confirms what was already outlined in the reform, without introducing unexpected structural changes.
The updates are specific and aim to provide legal certainty and operational efficiency to the approved rules.
Autor: Sandro Miguel Siqueira da Silva Junior • email: sandro.junior@ernestoborges.com.br
