Filing of ITR declarations begins on August 10th.

The deadline for filing the Rural Land Tax Return (DITR) for taxpayers with this annual obligation begins in one month — on August 10th. This includes individuals and legal entities who own, hold beneficial ownership of, or possess rural property, except in cases of immunity or exemption provided for by law. The deadline is 11:59:59 PM on September 30th (Brasilia time). The rules for the 2026 DITR were published by the Federal Revenue Service in Normative Instruction RFB No. 2,330, of June 22, 2026. In the 2026 tax year, it can be completed and transmitted through the digital service "My ITR Declarations," available in the Real Estate area of the Federal Revenue Service's Services Portal. The tool allows the declaration to be sent online, without the need to install any program, and can be accessed by computer or mobile phone. Among the service's features are the automatic retrieval of registration data, the grouping of declarations for rural properties belonging to the same taxpayer, and the completion of declarations from different fiscal years in a single environment. Access to the service is via authentication using a gov.br account, at the Silver or Gold levels. For individuals with rural properties up to 100 hectares, the declaration can also be prepared using the ITR 2026 Program. In this case, transmission can be done through the program itself or via Receitanet.

Late delivery

Filing a tax return late subjects the taxpayer to a fine of 1% per calendar month or fraction thereof of delay, calculated on the total tax due, with a minimum value of R$ 50. If the taxpayer identifies an error, omission, or inaccuracy after filing, they may submit an amended return, provided it is done before the commencement of an official assessment procedure. The amended return completely replaces the original return. The assessed tax may be paid in up to four equal, monthly, and successive installments, provided that none is less than R$ 50. Taxes of less than R$ 100 must be paid in a single installment. The single installment or the first installment is due on September 30, 2026.

Service

Delivery period: August 10 to September 30, 2026.

How to submit: through the ITR Declarations service; for individuals with rural property of up to 100 hectares, also through the ITR 2026 Program.

Due date for the single payment or the first payment: September 30, 2026.

 

This text was translated by machine from Brazilian Portuguese.