Brazil sets September 30 deadline for rural property tax declarations

In Brazil, owners and possessors of rural properties have until September 30 at 11:59 p.m. to submit the 2026 Rural Territorial Property Tax (ITR) declaration. Failure to meet this deadline results in a minimum fine of R$ 50 and potential difficulties in proving the property's fiscal regularity.

For 2026, significant changes have been implemented regarding the submission process. All legal entities, regardless of property size, and individuals with properties exceeding 100 hectares are required to use the digital 'Minhas Declarações do ITR' service via the Receita Federal Services Portal. Access requires a 'gov.br' account at the Silver or Gold level. Individuals with rural properties of up to 100 hectares retain the option to use the ITR 2026 Program installed on a computer.