Brazil rural producers face September 30 ITR tax deadline

Rural producers in Brazil have until September 30 at 11:59 PM to submit the 2026 Rural Territorial Property Tax Declaration (DITR). The obligation applies to individuals and legal entities that own or possess rural properties, unless exempt.

Recent updates to the rules allow all taxpayers to choose between the online “Minhas Declarações do ITR” service via the Federal Revenue Portal or the Declaration Generator Program (PGD ITR 2026). However, legal entities and individuals with properties exceeding 100 hectares are required to use the digital service, which requires a Gov.br account at the Silver or Gold level. Failure to use the mandatory digital service for these categories may result in the declaration being canceled by the Federal Revenue.

The tax can be paid in up to four monthly installments, with a minimum of R$ 50 per quota. Late submissions are subject to a fine of 1% per month of delay, with a minimum value of R$ 50.

Regarding land valuation, producers may declare a value different from the one provided by their municipality for the Bare Land Value (VTN), but they must provide technical justification and a report signed by a qualified professional. This report should account for factors such as environmental restrictions, land use limitations, and accessibility to justify a lower valuation.