The Annual Income Tax Return is mandatory for all Brazilian citizens who earn income in the country.
It is important to be aware of any changes to the processes and requirements for the year in question and to understand how to comply correctly.
In this article, you will understand how income tax works for doctors and have access to a step-by-step guide to filing your tax return, including potential deductions and exemptions.
How does income tax work for doctors?
When it comes to income tax for doctors or healthcare professionals, all of the professional's income is considered, including services provided through individuals or legal entities, work performed internationally, and any taxable assets or investments.
Based on this information, it is possible to calculate the taxes due on your income and, in some cases, even refunds.
Regardless of any other issue, it's important to pay attention to the deadlines for filing your Income Tax Return. In 2025, the deadline for filing is from March 17th to May 30th.
How to file your 2025 income tax return. Download the complete ebook here.
How much income tax does a doctor pay?
The amount a doctor pays in income tax can vary. This is because the tax assessment is based on the professional's activity and remuneration.
CLT Doctor
In the case of a doctor working under a CLT (Consolidation of Labor Laws) contract, the company already makes monthly deductions from the professional's salary corresponding to Income Tax, Social Security, and other taxes.
Regarding INSS (Brazilian Social Security), the deductions correspond to the professional's salary bracket. In 2025, the new brackets were defined as follows:
- 7.5% up to one minimum wage
- 9%: from R$ 1,518.01 to R$ 2,793.88
- 12%: from R$ 2,793.89 to R$ 4,190.83
- 14%: from R$ 4,190.84 to R$ 8,157.41
Private Physician (PJ)
Applicable to doctors who own their own clinics, businesses, or issue invoices to other companies or hospitals.
For doctors operating as legal entities, tax collection occurs through the company's CNPJ (Brazilian tax ID), and varies according to the selected tax regime.
Self-Employed Doctor
In this case, when the professional works independently, they are subject to INSS (Brazilian Social Security), IRPF (Brazilian Income Tax), and ISSQN (Municipal Tax on Services) contributions according to the municipality in which they operate.
This alternative raises the risk of audits on income tax returns, since the contribution can be high, ranging from 0 to 27.5% plus 20% for INSS (limited to a ceiling of R$8,157.41).
These amounts are collected through the Carnê Leão (Brazilian tax form for self-employed individuals).
It's important to remember that for services provided to legal entities, the INSS (Brazilian Social Security Institute) contribution rate is 11%, with a maximum monthly payment of R$897.32.
Conversely, the ISS (Service Tax) rate can vary from 2% to 5% depending on the municipality.
What can be deducted from income tax?
Remember also that certain expenses can be deducted from your income tax.
Alimony, Social Security or Private Pension, dependents without income , and educational expenses can be deducted from Income Tax, provided they meet the criteria established by law. This allows for a reduction in the amount of tax payable.
Furthermore, by presenting proof of donations to medical, social, or children's and geriatric causes, it is possible to obtain a discount of up to 6% on the amount to be paid in income tax.
Who needs to file a tax return?
Before addressing any other issue, it's important to highlight that physicians in Medical Residency, according to Law No. 9.250/1995, are exempt from filing an Income Tax Return. However, it is necessary to include this information in the "Exempt Income" section.
For professionals who earned taxable income above R$33,888.00 in the previous year (2024), filing an Income Tax Return is mandatory. However, if the doctor has non-taxable income, or income taxed at source, exceeding R$200,000.00, these taxes must also be declared.
Another issue to consider is assets and rights whose value exceeds R$800,000.00. These also require declaration.
More Doctors Program
Beneficiaries of the Mais Médicos Program receive a training grant of up to R$15,000.00 for a period of 48 months, which may be extended at any time, following the program's criteria.
However, the scholarship amount is not subject to any income tax. Furthermore, social security contributions are paid by the Ministry of Health.
How do doctors file income tax returns?
Unlike other workers, the Income Tax Return for doctors has certain specific requirements. For example, it is necessary to include the CPF (Brazilian taxpayer ID) of all patients treated in the previous year in the declaration.
This information is necessary to prevent potential fraud in the system, through the comparison of data with patient declarations.
With that clarified, let's go through the step-by-step process:
1. Documentation and supporting documents
First of all, gather and organize all the necessary documents and receipts for the tax return.
- Proof of income (in the case of a physician under the CLT labor law, the income statement with amounts paid by the employer)
- Self-employed receipts (in the case of self-employed doctors, receipts from the Carnê Leão tax form)
- Bank statements (bank documents relating to investment income)
- Proof of deductible income (expenses related to health, education, etc.)
2. Type of declaration
Now, you must choose between the two models to file your Income Tax return.
- Simplified model (offers a fixed 20% discount on income, without the need to detail expenses)
- Complete template (details expenses and offers the option to include all deductible expenses, ideal for those with many deductible expenses such as medical consultations)
3. Access to the system
The Federal Revenue Service system can be accessed through a computer program or an application. Both are updated annually and are intuitive and easy to use.
4. Personal information and data
- Full name
- CPF
- Address
- Bank details (in case refunds are to be made after verification)
5. Income statement
- For doctors under the CLT (Brazilian labor law): provide the data supplied by the employer and income statements.
- Self-employed doctors: Report the amounts received in the Carnê Leão (Brazilian tax form for self-employed individuals).
- Investment income: Report the amounts provided by the bank.
6. Inclusion of deduction
Now is the time to report your expenses that can be deducted from your income tax.
- Medical expenses (consultations, treatments, etc.).
- Educational expenses (for you or your dependents).
- Contributions to private pension plans.
- Child support (if applicable)
7. Review
Verify each piece of information before submitting. Pay attention to the amounts involved, documents, receipts, etc. Make sure everything is correct before proceeding with the process.
And most importantly, carefully fill in your bank details for possible refunds.
With everything reviewed, simply submit your declaration through your chosen method, whether it's a program or an app.
After sending, you will receive a delivery receipt. It is important that you keep these receipts for future reference.
And remember to track the processing of your tax return through the Federal Revenue Service website.
Information and documentation that must be included
As mentioned earlier, the Income Tax Return for doctors has some specific features that differentiate it from the return for other professionals.
But don't worry! Use the form available on the Federal Revenue Service website with specific information about your professional activity so that you don't forget to include certain information in your tax return.
They are:
- Patient CPF numbers: remember to include the CPF number of all patients, even those who are exempt, as the goal is to compare the values declared by doctors with the values declared by patients to prevent fraud.
- Medical shifts: record all shifts worked during the previous year. This information can be obtained from the income statement provided by the employer – this documentation must also be attached to the tax return.
- Important information: Enter the code for the nature of your occupation as a healthcare professional.
- Self-employed professionals: 11
- Business owners: 12
- In addition, you also need to enter the code for your profession. For doctors, the code is 225. Also include your professional registration number.
- Income per patient: in addition to the CPF (Brazilian tax identification number), the amount paid for each patient's treatment is also required.
- Income statement: In the case of legal entities, it is important to report the pro-labore received in the previous year. In addition, it is important to keep track of finances and record medical billing.
- Proof of debts: loans, financing, consortiums, etc. This information should be entered in the "Debts and real encumbrances" section of the tax return form.
How does income tax payment and refund work for doctors?
There are certain options for paying the tax in installments, which can be paid in up to 8 installments with installments exceeding R$50.00, due on the last business day of each month. Interest will be applied according to the Selic rate from the date of late payment.
If the tax is less than R$100.00, it must be paid in a single installment.
Regarding refunds, it is possible for a taxpayer to pay more taxes than they should and subsequently receive a refund of that amount after the tax return is processed.
When this happens, the tax authorities return the excess amount to the taxpayer.
It is important to note that this refund occurs in batches between June and December of the current year, prioritizing groups such as the elderly, people with serious illnesses or disabilities, and the order in which the tax return was submitted.
In other words, whoever submitted their tax return first has priority in receiving their refund, which must be collected at Banco do Brasil.
