Receita Federal updates ITR 2026 declaration system for all rural properties

The Brazilian Federal Revenue Service (Receita Federal) has updated the 2026 Rural Territorial Property Tax (ITR) Declaration Generator Program (PGD). Following advocacy by the Confederation of Agriculture and Livestock of Brazil (CNA), the system now allows individuals and legal entities with rural properties of any size to submit declarations via the PGD.

Previously, properties exceeding 100 hectares were required to use the Gov.br platform. The update addresses technical difficulties reported by producers regarding digital procedures and property registration. The deadline for submitting the 2026 DITR is September 30.

Failure to meet the deadline results in a monthly fine of 1% on the total tax due, with a minimum penalty of R$ 50. Taxpayers can pay the ITR in up to four monthly installments, provided no installment is less than R$ 50.