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An overview by Demarest, Taxand Brazil
Brazil’s Federal Revenue Service has recently issued Normative Instruction No. 2,273, setting out the rules for filing the 2025 Rural Territorial Property Tax Return (DITR). The DITR consists of two parts: the DIAC, which updates registration details of the property and its owner, and the DIAT, which provides the data needed to calculate the tax.
The filing period runs from 11 August to 30 September 2025, and submissions must be made online via the ITR 2025 Program or the “My ITR Statements” portal. Filing is mandatory for current owners, certain former owners who lost possession to the government or tax-exempt entities in 2025, and estate representatives until property division is complete.
Marc Stalder, Robson de Oliveira and Roberto Pinatti Casarini from Demarest, Taxand Brazil have published an overview of the new rules, warning late submissions attract a penalty of 1% of the tax due per month (minimum BRL 50). The property’s Rural Environmental Registry (CAR) number must also be included unless an exemption applies. You can read the full overview here.
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