Federal Revenue Service sets rules for filing the 2026 DITR; the submission period begins in August

The Brazilian Federal Revenue Service published RFB Regulatory Instruction No. 2,330/2026, establishing the rules for filing the Rural Land Property Tax Return (DITR) for the 2026 tax year.

Who is required to file?

I. As of the actual filing date:

a) the individual or legal entity that owns the property, holds title to its beneficial ownership, or possesses it under any title, including a usufructuary;

b) one of the co-owners, when the rural property simultaneously belongs to more than one taxpayer as a result of a contract, court decision, or jointly received donation;

c) one of the co-possessors, when more than one person possesses the rural property; and

II- the individual or legal entity that, between January 1, 2026, and the actual filing date of the DITR, has lost:

a) possession of the rural property due to the expropriating authority’s prior entry into possession in expropriation proceedings based on public necessity or utility, or social interest, including for agrarian reform purposes;

b) ownership rights due to the transfer or incorporation of the rural property into the assets of the expropriating authority as a result of expropriation based on public necessity or utility, or social interest, including for agrarian reform purposes; or

c) possession or ownership of the rural property as a result of its sale or transfer to the Government, including its agencies and foundations, or to institutions exempt from the tax; and

III - when the rural property forms part of an estate, the estate administrator, until the distribution of the estate has been completed, or, if no administrator has been appointed, the spouse entitled to a share of the marital property, the domestic partner, or the successor under any title.

Deadline

According to the Regulatory Instruction, taxpayers must file the return between August 10 and September 30, 2026.

ITR payment may be made in up to four installments

The Brazilian Tax Authority also established the conditions for paying the ITR. Taxpayers may choose to pay the tax in up to four equal, monthly, and consecutive installments, provided that the applicable requirements are met.

The rules include:

Late filing penalty

Filing the DITR after the established deadline will subject the taxpayer to a penalty of 1% (one percent) per calendar month or fraction thereof, calculated on the total amount of tax due.

The penalty may not be less than BRL 50.00 (fifty Brazilian reais) for rural properties subject to tax assessment, without prejudice to the imposition of penalties and late-payment interest arising from the non-payment or insufficient payment of the tax or its respective installments.

In addition, ex officio assessment penalties of 75% and 150% will apply in the cases specified in this Regulatory Instruction.

Specialized support

When preparing the DITR, taxpayers may rely on the expertise of DPC Private, a team of professionals specialized in ensuring tax compliance for individuals in Brazil.

This support is essential to ensure proper compliance with the rules established by the Brazilian Federal Revenue Service, while also reducing the risk of inconsistencies or penalties.

Rely on our assistance in preparing and filing your return: dpc@dpc.com.br.