Brazil rural property tax deadline ends this Wednesday

The deadline for submitting the 2026 Rural Territorial Property Tax (ITR) declaration to the Brazilian Federal Revenue ends this Wednesday, September 30. The obligation applies to individuals and legal entities that own, hold useful domain, or possess rural properties, excluding those with legal immunity or exemptions.

Taxpayers can submit the declaration via the ‘Minhas Declarações do ITR’ online service on the Federal Revenue portal or by using the ITR 2026 Declaration Generator Program (PGD) installed on a computer. Companies and owners of properties exceeding 100 hectares are required to use the web version of the online service.

Failure to meet the deadline results in a fine of 1% per month on the total tax due, with a minimum penalty of R$ 50. Late filing can also lead to the blocking of the property’s Negative Certificate of Debts (CND) and restricted access to rural credit. The deadline for the first installment or single payment also expires this Wednesday.

The Federation of Agriculture of the State of Paraná (Faep) has requested a 15-day extension from the Federal Revenue, citing system slowness and technical difficulties reported by producers, particularly regarding data inconsistencies in the online platform.