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The 2026 Copa do Brasil is played in a knockout system and features 126 clubs representing all Brazilian states. The competition takes place in nine phases, with the progressive entry of teams according to their performance in national and regional competitions.

In the first phases, the matches are determined by a draw and played in a single game. In case of a tie in regulation time, the classification is decided directly by penalties, with no extra time or advantage of a draw for either team.

In the first phase, 28 clubs participate, facing each other in single matches. The winners advance to the second phase, in which 74 new clubs join, expanding the number of participants in this stage. The matches continue to be played in a single game, maintaining the same penalty shootout rule in case of a tie. In the third phase, the champion clubs of the Copa do Nordeste, Copa Verde, Série C, and Série D of the Brazilian Championship enter, joining those who qualified from the previous phases. The matches are also played in a single game, with penalty shootouts in case of a tie.

From the fourth phase onwards, the clubs that qualified from the previous stages continue, still in knockout matches. Up to this point in the competition, the matches continue to be played in a single game, maintaining the penalty shootout criterion in case of a tie.

In the fifth phase, the 20 clubs participating in Série A of the Brazilian Championship enter the tournament. From this stage onwards, the matches are played in two legs (home and away). If the aggregate score of the two matches ends in a tie, the decision also occurs directly in a penalty shootout, without the away goals rule.

The same two-legged format is maintained in the Round of 16, Quarter-finals, and Semi-finals, with qualification always determined by the aggregate score of the two matches and, in case of a tie, a penalty shootout.

The final of the 2026 Copa do Brasil is played in a single match, at a location previously determined by the organization. If the match ends in a draw in regulation time, the champion is decided by a penalty shootout.