Brazil Sets 2026 Rural Property Tax Filing Deadline and New Digital Submission System

The Federal Revenue Service (Receita Federal) announced that the filing period for the 2026 Rural Property Tax (ITR) runs from 10 August to 30 September 2026. All legal entities and individuals with rural holdings over 100 hectares must submit the declaration through the new online service “Minhas Declarações do ITR” on the Receita Federal portal, using a gov.br account with Silver or Gold authentication. Owners of up to 100 hectares may continue to use the traditional ITR program.

The municipality of São Joaquim published the 2026 bare‑land values per hectare that must be applied in the declaration. Tax specialist Fernando Melo de Carvalho warned that using the wrong submission channel can trigger automatic cancellation and fines, and late submissions incur a 1 % per month penalty.