Brazil rural property tax declaration deadline set for September 30

The deadline for the 2026 Rural Territorial Property Tax (ITR) declaration, known as DITR, is September 30. The filing is mandatory for all individuals and legal entities that own, hold useful domain, or possess rural properties, excluding those who are immune or exempt.

For 2026, the Receita Federal has increased data integration with the National Institute for Colonization and Agrarian Reform (Incra). This enhanced cross-referencing of information means producers should verify their cadastral status in advance. Discrepancies in the Rural Property Registry (CIB), Rural Colonization Certificate (CCIR), or the National Rural Registry System (SNCR) could lead to difficulties in transmitting declarations or issuing certificates.

Submission methods vary by property size: individuals with properties up to 100 hectares may use the specific ITR 2026 program, while legal entities and individuals with properties exceeding 100 hectares must use the web version via the Receita Federal Services Portal. Failure to comply may result in fines, restricted access to rural credit, or impediments to selling the property.