Interview of Juliana Assolari for Estadão. Read the full article
The 2024 Income Tax (IR) must be filed by self-employed workers if they fall within the requirements of mandatory filing determined by the Federal Revenue Service (Receita Federal). Even with the flexibility that the independent work model offers, tax responsibilities are not left behind.
It is worth recalling that a self-employed professional is one who acts as an individual, without an employment relationship or activity as an Individual Microentrepreneur (MEI). They must submit the return in 2024 if they received taxable income in an amount exceeding R$ 30,639.90 in 2023.
Other situations that occurred in the past year also make submission of the document mandatory, such as:
– Having received exempt income whose sum exceeded R$ 200 thousand;
– Having obtained a capital gain on the disposal of assets subject to IR;
– Having carried out operations on the Stock Exchange whose sum exceeded R$ 40 thousand or that had a gain subject to taxation;
– Having been, on December 31, 2023, the owner of assets or rights in an amount exceeding R$ 800 thousand;
– Having enjoyed the exemption on the sale of residential properties with the acquisition of other properties, also residential, within 180 days;
– Having obtained income from rural activity above R$ 153,199.50 or intending to offset losses from such activity;
– Having become a Brazilian resident and remained so on December 31, 2023;
– Having opted to declare amounts arising from a controlled entity abroad;
– Having been the holder of a trust (an estate-planning structure) or similar on December 31, 2023;
– Having opted for the update of the value of assets and rights abroad.
According to Juliana Assolari, tax attorney and partner at Lassori Advogados, if self-employed professionals provide services to a company, the IR applied to their income is collected by the paying source itself on a monthly basis, via Withholding Income Tax (IRRF), following the progressive taxation table.
If, on the other hand, the work is provided to another individual, the calculation and collection of the IR fall to the self-employed worker, who must pay the amount monthly through the carnê-leão (monthly income tax payment booklet), which can be filled out on the Receita’s own website.
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