# How to declare mileage on 2026 Income Tax Return

> Complete guide to declare mileage reimbursement on 2026 Tax Return without errors or issues with Federal Revenue.

**Author:** Marina Costa — Brazilian Tax & Compliance Specialist  
**Published:** 2025-11-15  
**Updated:** 2025-11-15  
**URL:** https://quilometragem.com/blog/how-to-declare-mileage-on-2026-income-tax-return

**TL;DR:** Complete guide to declare mileage reimbursement on 2026 Tax Return without errors or issues with Federal Revenue.

- Complete guide to declare mileage reimbursement on 2026 Tax Return without errors or issues with Federal Revenue.
- Mileage declaration on 2026 Income Tax is mandatory for those receiving reimbursements for using personal vehicle for work.
- First, understand that mileage reimbursement is not salary.
- It should be reported in 'Exempt and Non-Taxable Income' form, line 26, as 'Other exempt income'.

Mileage declaration on 2026 Income Tax is mandatory for those receiving reimbursements for using personal vehicle for work.[^rfb-irpf-31]

First, understand that mileage reimbursement is not salary. It should be reported in 'Exempt and Non-Taxable Income' form, line 26, as 'Other exempt income'. Total annual amount reimbursed by company must be declared here.

Maintain complete documentation: receipts from all trips, company payment vouchers, and consolidated annual report. Federal Revenue may request proof in detailed audit.

ATTENTION: If you use vehicle 100% for professional purposes and deduct expenses as legal entity or self-employed, treatment is different. Consult accountant to avoid double taxation.

Companies must provide income statement discriminating reimbursement amounts separately from salary. If your company didn't provide it, request urgently before filing deadline.

Quilometragem generates complete annual reports that greatly facilitate this declaration. Export annual CSV and use as basis to fill your declaration or send to your accountant.

2026 Tax Return filing deadline will be March to May/2026. Organize your documentation now to avoid last-minute rush.

## Frequently asked questions

### Where to declare mileage reimbursement on the 2026 IR?

Reimbursements compatible with a reasonable rate table are treated as indemnity income and go in Exempt Income, code 26 — Others.

### Until when to declare?

Regular filing runs from early March to late May 2026; late filings trigger a minimum BRL 165.74 fine.

### What documents do I need for filing?

Individual receipts, consolidated annual report, bank payment proofs and the company policy that justifies the applied rate.

## Sources

- [Receita Federal — Imposto sobre a Renda Pessoa Física (IRPF)](https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda) — Receita Federal do Brasil (2026-04-28)
- [Receita Federal — Rendimentos Isentos e Não Tributáveis](https://www.gov.br/receitafederal/pt-br) — Receita Federal do Brasil (2026-04-28)