Brazil Fiscal Calendar 2026: Every Deadline Entrepreneurs Need to Know
Missing a tax deadline in Brazil triggers automatic penalties — no warnings, no grace periods. This fiscal calendar for 2026 organizes every major deadline entrepreneurs need to track, from monthly tax payments to annual declarations. Bookmark this page and share it with your accountant.
Monthly Recurring Deadlines
These deadlines repeat every month. When a deadline falls on a weekend or holiday, it moves to the previous business day unless otherwise noted.
| Day | Obligation | Who |
|---|---|---|
| 7th | FGTS payment | Companies with employees |
| 7th | CAGED (via eSocial) | Companies with employee changes |
| 10th | EFD-Contribuições (2 months prior) | Lucro Presumido and Lucro Real |
| 15th | DCTF submission | Lucro Presumido and Lucro Real |
| 15th | EFD-Reinf | All companies with withholdings |
| 15th | INSS (individual contributor / pro-labore) | All company types |
| 20th | PGDAS-D calculation and DAS payment | Simples Nacional |
| 20th | DAS payment | MEI |
| 20th | EFD-ICMS/IPI (SPED Fiscal) | ICMS taxpayers (varies by state) |
| 25th | PIS/COFINS payment (DARF) | Lucro Presumido and Lucro Real |
| 25th | IRRF payment | Companies that withheld income tax |
| Last day | IRPJ/CSLL quarterly (when applicable) | Lucro Presumido (quarterly) |
January 2026
| Deadline | Obligation | Details |
|---|---|---|
| Jan 2 | Tax regime option | Deadline to opt for Simples Nacional (effective Jan 1) |
| Jan 15 | DCTF (November) | Lucro Presumido/Real |
| Jan 20 | DAS (December) | Simples Nacional and MEI |
| Jan 31 | eSocial “no movement” | Companies without employees (annual) |
| Jan 31 | IRPJ/CSLL 4th quarter | Lucro Presumido quarterly payment |
February 2026
| Deadline | Obligation | Details |
|---|---|---|
| Feb 15 | DCTF (December) | Lucro Presumido/Real |
| Feb 20 | DAS (January) | Simples Nacional and MEI |
| Feb 27 | DIRF (2025 fiscal year) | All companies with withholdings |
| Feb 27 | Informe de Rendimentos | Deliver to employees and service providers |
March 2026
| Deadline | Obligation | Details |
|---|---|---|
| Mar 15 | DCTF (January) | Lucro Presumido/Real |
| Mar 20 | DAS (February) | Simples Nacional and MEI |
| Mar 31 | DEFIS (2025 fiscal year) | Simples Nacional annual declaration |
| Mar 31 | IRPJ/CSLL 1st quarter begins | Lucro Presumido |
April to June 2026
| Deadline | Obligation | Details |
|---|---|---|
| Apr 30 | IRPJ/CSLL 1st quarter | Lucro Presumido quarterly payment |
| May 31 | DASN-SIMEI (2025) | MEI annual declaration |
| Jun 30 | ECD submission (2025) | Digital bookkeeping (Lucro Presumido/Real) |
July to September 2026
| Deadline | Obligation | Details |
|---|---|---|
| Jul 31 | ECF submission (2025) | Corporate income tax filing (all non-Simples) |
| Jul 31 | IRPJ/CSLL 2nd quarter | Lucro Presumido quarterly payment |
| Sep 30 | IRPF deadline (if extended) | Personal income tax for partners |
October to December 2026
| Deadline | Obligation | Details |
|---|---|---|
| Oct 31 | IRPJ/CSLL 3rd quarter | Lucro Presumido quarterly payment |
| Dec 20 | Last DAS of the year | Simples Nacional and MEI |
| Dec 31 | Simples Nacional exclusion review | Check for automatic exclusions |
Deadlines by Tax Regime Summary
MEI
| Obligation | Frequency | Month |
|---|---|---|
| DAS payment | Monthly | 20th |
| DASN-SIMEI | Annual | May 31 |
Simples Nacional
| Obligation | Frequency | Month |
|---|---|---|
| PGDAS-D + DAS | Monthly | 20th |
| DEFIS | Annual | March 31 |
| DIRF | Annual | February (last business day) |
Lucro Presumido
| Obligation | Frequency | Period |
|---|---|---|
| DCTF | Monthly | 15th |
| EFD-Contribuições | Monthly | 10th |
| PIS/COFINS (DARF) | Monthly | 25th |
| IRPJ/CSLL | Quarterly | Last day of month following quarter |
| ECD | Annual | June 30 |
| ECF | Annual | July 31 |
Lucro Real
All Lucro Presumido deadlines plus:
| Obligation | Frequency | Period |
|---|---|---|
| EFD-ICMS/IPI | Monthly | 20th (varies by state) |
| Monthly IRPJ/CSLL estimates | Monthly | Last business day |
Tips for Staying on Track
- Share this calendar with your accountant and confirm they track all applicable deadlines
- Set reminders 5 days before each deadline to allow processing time
- Use accounting software that generates automatic deadline alerts
- Keep your Receita Federal e-CAC mailbox monitored for notifications and changes
SedeFiscal Reminder
Your fiscal address from SedeFiscal must be consistent across all filings listed above. Any address change requires updating CNPJ data before the next filing cycle.
Penalties for missed deadlines start at R$ 100 and can reach thousands of reais. Prevention is always cheaper than correction.
Need a fiscal address for your company in Brazil?
Fiscal Address: R$ 59.00/month, paid annually upfront.
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