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

1. Share this calendar with your accountant and confirm they track all applicable deadlines
2. Set reminders 5 days before each deadline to allow processing time
3. Use accounting software that generates automatic deadline alerts
4. 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. SedeFiscal handles address documentation so you and your accountant can focus on meeting these deadlines without compliance gaps.

Penalties for missed deadlines start at R$ 100 and can reach thousands of reais. Prevention is always cheaper than correction.

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